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.
This course provides an introduction to 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, earnings management, cash flows analysis, business valuation and present value. The course emphasizes a user rather than a preparer's perspective. Prerequisite: ACCT 209.