COURSE DESCRIPTIONS
155
AC 300
Accounting (AC) Courses Fundamentals of Accounting. 3 Semester Hours. A survey of accounting concepts and the use of accounting information in financial and managerial decisions. Management Decision Support Systems. 3 Semester Hours. (Lab fee.) (Also listed as MG 303.) Prerequisite: Windows Applications course (CIS 146). An analysis of the nature of the decision making process and an examination of support systems. Instruction will emphasize an advanced application of spreadsheet and database management software. Intermediate Accounting I. 3 Semester Hours. (Lab fee.) Prerequisite: Principles of Accounting. A survey of the financial reporting process, a detailed study of financial statements, and an analysis of generally accepted accounting principles. Intermediate Accounting II. 3 Semester Hours. (Lab fee.) Prerequisite: AC 321. An in-depth study of accounting theory applicable to the major asset categories of a business entity. Intermediate Accounting III. 3 Semester Hours...
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