ACC201		Financial Accounting
Students learn principles of financial accounting with emphasis on service and merchandising businesses. Topics include: the accounting cycle, recording transactions, adjusting accounts and preparing financial statements, inventory valuation, depreciation methods, disposal of assets, receivables, liabilities, investments, and interpreting financial statements of proprietorships, partnerships and corporations. This is a transfer level course in Financial Accounting intended for the Associate in Arts student. Prerequisite: (BUS100 or HRM140) and GIT110 and MAT030 and ENL020 or satisfactory basic skills assessment scores / 3 credits. Offered: Fall, Spring, Summer
ACC201 -60				NCR -	J. Sweet
ACC201 -63	M W	6:30PM	9:30PM	TECH -204	J. Sweet
ACC202		Managerial Accounting
Students learn managerial accounting concepts applied to a variety of businesses with emphasis on job order costing, process costing, cost allocation and cost-volume profit analysis. The budgeting process will be examined using master budgets and planning, flexible budgets with standard costs and variances, capital budgets and managerial decisions. Prerequisite: ACC201 or ACC111 and ACC112 / 3 credits. Offered: Fall, Spring, Summer
ACC202 -89				OL -OL	J. Sweet
ACC261		Accounting Coop Work Experience
Work in an accounting position in a business, government or non-profit organization for at least 150 hours to receive practical training in the accounting process. Limited to students enrolled in the A.S. Business Administration program - Accounting concentration. Prerequisite: ACC202 or ACC105 and permission of Business Administration coordinator / 3 credits. Offered: Fall, Spring, Summer
ACC261 -63				NCR -