Basic principles underlying the accounting process and concepts necessary for the preparation of financial statements, both manually and electronically. Includes the design, integrity, and effectiveness of accounting information systems emphasizing the integration of financial information, internal control, and computer technology in decision making and operational support. Students will be exposed to a variety of accounting software applications.
Three hours of lecture and two hours of labora tory. May not be taken for credit by students who have received credit for ACCT 303, 315, 415. Prerequisites: ACCT 301 or ACCT 305 with a grade of C (2.0) or better. Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration — i.e. attained business status).
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