Sue Cooper

Provides an understanding of the use of accounting in business operations. Topics include job order costing, cost behavior (cost-volume-profit analysis), budgeting, performance valuation using variances from standard cost, differential analysis, capital investment analysis, cost allocations including activity-based costing, the cash flow statement, financial statement analysis, etc. Prerequisite: ACCT 201 (Accounting, Business Economics, International Business, Management and Marketing majors with C or better). Three hours per week.

Examination of the role of accounting information in the organization. Major topics include users of accounting information, goals and objectives, review of accounting systems, the human component, hardware, software, data, operating controls and management controls. Major Prerequisites: C or better in ACCT 304 and admission to Professional Program. Non-Major Prerequisites: C or better in ACCT 201, INFO 211 and either ACCT 302 or 304, and junior standing. Three hours per week.

Provides students with a general overview of financial accounting including the underlying accounting principles 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.

Examination of the role of accounting information in the organization. Major topics include users of accounting information, goals and objectives, review of accounting systems, the human component, hardware, software, data, operating controls and management controls. Major Prerequisites: C or better in ACCT 304 and admission to Professional Program. Non-Major Prerequisites: C or better in ACCT 201, INFO 211 and either ACCT 302 or 304, and junior standing. Three hours per week.