Business department, plan of study for a business degree (two-year, transfer)
BuAc 205 Financial Accounting I . . . . . 3 hours
Provides a foundational understanding of accounting as a tool for communicating financial information about the activities of a business enterprise. Emphasis is placed on concepts and principles used to analyze transactions and complete the accounting cycle. Specific issues relate to cash, accounts receivable, inventories, and fixed assets. Accounting concepts for both service and merchandising businesses will be incorporated.
BuAc 206 Managerial Accounting I . . . . . 3 hours
The study of accounting in terms of management’s information requirements. Emphasis is given to the use of accounting information for decision making, planning, and controlling the business activities of manufacturing and other environments. Prerequisite: BuAc 205.
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