2013 Summer I

• ACCT 201-001 INTRO TO FINANCIAL ACCT
  Provides students with a general overview of financial accounting including the underlying accountin priciples and concepts, financial statement preparation, financial statement analysis cash flow, etc. Prerequisite: Twenty four college credit hours taken at or accepted by SU. Three hours per week.

2013 Fall

• ACCT 202-002 INTRO TO MANAGERIAL ACCT
  Provides students with an understanding of how accounting information is used in the operation of a business. Topics include inventory costing systems (job order costing and process costing), cost-volume-profit analysis, budgeting, preflormance evaluation, pricing and cost allocation, etc. Prerequisite: ACCT 201. Three hours per week.

• ACCT 202-004 INTRO TO MANAGERIAL ACCT
  Provides students with an understanding of how accounting information is used in the operation of a business. Topics include inventory costing systems (job order costing and process costing), cost-volume-profit analysis, budgeting, preflormance evaluation, pricing and cost allocation, etc. Prerequisite: ACCT 201. Three hours per week.

• ACCT 407-001 AUDITING
  Duties and responsibilities of auditors, auditing standards, examination procedures, work paper preparation and audit reports. Major Prerequisites: Senior standing, C or better in ACCT 305, and admission to Professional Program; Non-Major prerequisites: Senior status and C or better in ACCT 305. Corequisite: ACCT 487. Three hours per week.

• ACCT 497-001 AUDITING INTERNSHIP
  Satisfies the ABLE requirement of the accounting department. Prerequisites: C or better in ACCT 305, admission to the professional program and senior status. Corequisite: ACCT 407.

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