CEBES Course Descriptions
This course provides an understanding of the basic concepts of accounting. Students are expected to acquire proficiency in accounting for proprietorships. Topics include recording transactions, preparations of basic financial statements and maintenance of ledger accounts.
Prerequisite: MAT 114, ENG 102
This course is intended to present accounting for decision-making. Principles of Accounting for larger entities such as partnerships and corporations are addressed. Additional topics include cash flow analysis, cost-volume profit analysis, analysis of financial statements and elementary cost accounting.
Prerequisite: ACC 203
The purpose of this course is to provide an overview of Financial Accounting principles, procedures, classifications and financial statement analysis to Non-Business Majors pursuing a minor in Business Management. Topics include the development and analysis of business transactions, and the understanding the components of the income statement and balance sheet. Students will receive a thorough grounding in accounting principles that are normally taught in ACC 203 and ACC 204 and be exposed to financial management concepts.
Prerequisite: MAT 105, ECO 201 or ECO 202
The topics considered in this course include an in-depth analysis of the treatment applicable to each balance sheet account, financial statements and net income concepts, generally acceptable accounting principles, and interpretation of financial statements. This is an ERP infused course.
Prerequisite: ECO 201, ECO 202, ACC 204