ACG 2001 APPLIED FINANCIAL ACCOUNTING I 3 credits

This course is a study of basic accounting principles including the recording and reporting of financial activity. It includes the preparation and interpretation of financial statement in a sole proprietorship or corporation. An applied approach with computer applications to the study of financial accounting is emphasized. 47 contact hours.

ACG 2011 APPLIED FINANCIAL ACCOUNTING II 3 credits

Prerequisite: ACG 2001. This course is a continuation of Applied Financial Accounting I with additional concern on the preparation and interpretation of financial statements for the partnership and corporation. It emphasizes an applied approach with computer applications to the study of financial accounting. 47 contact hours.

ACG 2021 FINANCIAL ACCOUNTING 3 credits

This course is a study of basic accounting principles including the recording and reporting of financial activity. The preparation and interpretation of financial statements with emphasis on the corporation is also studied. 47 contact hours.

ACG 2071 MANAGERIAL ACCOUNTING 3 credits

Prerequisite: ACG 2011 or ACG 2021. This course is a study of product costing, cost-volume-profit analysis, budgetary planning and control, the statement of cash flows and financial statement analysis. Emphasis will be placed on applications in order to illustrate the accounting principles. 47 contact hours.

ACG 2100 INTERMEDIATE ACCOUNTING I 3 credits

Prerequisite: ACG 2011 or ACG 2021. The emphasis in this course is on accounting theory, concepts and analysis of the problems that arise in the application of these underlying concepts to financial accounting. Attention is given to the use of accounting information as it applies to an overview of the accounting process and detailed analysis of the income statement and asset sections of the balance sheet as a basis for decisions by management, stockholders, creditors, and other users of financial statements. 47 contact hours.

ACG 2110 INTERMEDIATE ACCOUNTING II 3 credits

Prerequisite: ACG 2011 or ACG 2021. The emphasis in this course is on accounting theory, concepts and analysis of the problems that arise in the application of these underlying concepts to financial accounting. Attention is given to the use of accounting information as it applies to other assets, liability and equity sections of the balance sheet along with the analytical use of financial statements. 47 contact hours.

ACG 2450 MICROCOMPUTER ACCOUNTING 3 credits

Prerequisites: ACG 2011 or ACG 2021 and CGS 1100 or permission of Program Director. This course offers an overview of microcomputer accounting and its application in the business environment. The student will progressively work through accounting cycles for service and merchandise businesses using general ledger; special journals; voucher system; inventory system; sales and service order processing; basic fixed asset management; payroll; financial analysis; and basic computer accounting system set up. Ten-key computer entry will be verified and students will work in popular computer environments. 47 contact hours.

ACG 2949 CO-OP WORK EXPERIENCE 1-3 credits

Prerequisite: Faculty Advisor/Co-op Coordinator or Program Director Approval. This course is designed to provide students with major-related, supervised, evaluated practical training work experiences which may be paid or voluntary. Students are graded on the basis of documented learning acquired through hands-on experiences in an actual work setting. Variable credits are available, one to three per course. The student must fulfill the requirement of 60 on-the-job hours for each credit earned in addition to written assignments. Co-op courses may be repeated but total credits shall not exceed twelve.