Accounting (ACCT)
ACCT 200 Elements of Accounting I (3 credits)
Introduction to the fundamentals of accounting including the classification of accounts, debits/credits, the basic financial statements, special journals, and adjusting and closing entries.
ACCT 201 Elements of Accounting II (3 credits)
Fundamentals of accounting that include control of cash, receivables/payables, plant and intangible assets, payroll, inventories, partnerships, corporations.
Prerequisite/s: ACCT 200