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The second of two introductory courses in financial accounting. This course covers the accounting for partnerships and corporations according to the Generally Accepted Accounting Principles. Financial Management techniques such as working capital management, debt and equity financing and dividend policy are introduced. The preparation of the cash flow statement using both the direct and indirect methods is covered. Prerequisite: ACC 211.
Credits: 4 LabCredits: 0
Prerequisites: ACC 211
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The course presents a study of the concepts and principles underlying the development of cost information for decision-making and control. It covers process and job order systems using both traditional and activity-based costing (ABC) in
the service, merchandising, and manufacturing sectors; break-even analysis; variance analysis; cost behavior and budgeting (standard and flexible); pricing and optimization through cost control. Prerequisite: ACC 212, ACC 211 for ADC major, and Junior Standing.
Credits: 3 LabCredits: 0
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