ACC 161: Principles of Accounting I

Introduces the principles, concepts and applications of accounting as a business decision-making tool. Focus is on the understanding and completion of the accounting cycle and producing and analyzing basic financial statements.

ACC 162: Principles of Accounting II

Continues the development of the concept that accounting is a decision-making tool. Emphasis is on basic cost accounting and managerial decision techniques. Managerial accounting is primarily concerned with generating financial and non-financial information for internal users.