College of Continuing Professional Studies

CCPS Accounting Course Descriptions

200 Level Courses:
ACCT 209: Principles of Accounting
ACCT 210: Financial Statement and Decision Analysis

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: Financial Statement and Decision Analysis. 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.

ACCT 290, 390, 490 Selected Topics. 1-3 hours.

ACCT 291, 292, 391, 392, 491, 492 Research.

ACCT 397, 398, 497, 498 Internship.