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  • Ac. 101 Principles of Accounting I

    Ac.101 Principles of Accounting I                                      3 credit hours

    Prerequisite: NONE

    This course covers the introduction and application of basic accounting theories through the complete accounting cycle. The emphasis is in both service and merchandising business. Specialized problems such as accounts receivable, estimating uncollectible accounts, inventory evaluations, depreciation, and general year-end adjustments are covered.
  • Ac. 209 Non-Profit Accounting

    Ac.209 Non-Profit Accounting                                          3 credit hours

    Prerequisite: Ac.102 or permission of the Dean

    This course presumes the student has an accounting background and then concentrates on the logical framework for the development of understanding and solving the accounting-related problems of non-profit organizations. Fund-based and government accounting are emphasized throughout the course.