Foundational concepts and practice of accounting’s role in providing information to external users to aid their decision-making activities and to managers to assist in their planning, control, and decision-making activities.  Topics include the preparation of financial statements and accounting for cash, receivables and payables, inventories, prepaid expenses and long-term assets; plus cost accounting systems, cost behavior relationships, analysis for managerial decisions, and the budget process. 

Prerequisites: Acceptance to the Certificate in Accounting Program or permission of the MS in Accounting Director or the MBA Director. Completion of both AC 211 or equivalent and AC 212 or equivalent (with grade of B or higher)

3 Credits

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