CCPS Accounting Course Descriptions

200 Level Courses
ACCT 209: Principles of Accounting. 3 hours.

Introduces the student to the role of accounting in a global society. Principles and concepts of financial accounting. Analysis of accounting statements. Accounting cycles and procedures: receivables, inventories and fixed assets.

ACCT 210: Accounting for Management. 3 hours.

Prerequisite: ACCT 209
This course provides an introduction to concepts essential to managerial decision-making as well as the tools and techniques of financial statement analysis with an emphasis on the use of financial statements for external and internal decision-making. Among the topics covered are profitability and ratio analysis, cash flows analysis, present value, inventory costing, cost-volume-profit analysis, variance calculation, and budgeting. The course emphasizes a user rather than a preparer's perspective.