Program Overview

University Program Details

The university program offers two courses in accounting: Fundamentals of Financial Accounting and Managerial Accounting.

Fundamentals of Financial Accounting

This is a one-semester course in financial accounting theory and practice, with a primary emphasis on corporate financial statements. The course covers the content and interpretation of financial statements of income, financial position, and cash flow, as well as the impact of financial transactions upon them.

• Prerequisites: MATH 1030 and completion of 27 credit hours
  • MATH 1030 may be taken concurrently
• Course details:
  • Credit hours: 3

Managerial Accounting

This is an advanced course that goes beyond the scope of a second-semester course in fundamentals of accounting. The course emphasizes the development, interpretation, and use of relevant cost behavior, control, and traceability concepts for management planning, controlling, and decision making.

• Prerequisites: MATH 1030 and BUS AD 2400
• Course topics:
  • Introduction to product costing
  • The contribution concept
  • Direct costing
  • Performance standards and variance analysis
  • Responsibility accounting
  • Segment profitability
  • Alternative choice decisions
  • Capital budgeting
• Course details:
  • Credit hours: 3