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Course Descriptions ACG2001 P PRINCIPLES OF ACCOUNTING 1 (3) Prerequisites: ENC1101 and MAT1033 with a grade of C or better. This course is the first in the two-course Principles of Accounting sequence. This course, followed by ACG2011, is recommended for nonaccounting majors. Students will use technology to prepare and communicate financial information. Specifically, students will understand the accounting cycle including the measurement of business transactions and income; accounting system principles and internal controls; the preparation and analysis of financial statements; and the measurement and reporting of transactions concerning cash, accounts receivable, and inventories. The course focuses on service and merchandising businesses operating as corporations. A comprehensive outside assignment is required in this course. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills. ACG2011 P PRINCIPLES OF ACCOUNTING 2 (3) Prerequisite: ACG2001 with a grade of C or better. This course is the second in the two-course Principles of Accounting sequence. This course, preceeded by ACG2001, is recommended for non-accounting majors. Students will use technology to prepare and communicate financial information. Specifically, students will analyze and interpret transactions concerning fixed assets, current and long-term liabilities, shareholders equity; prepare the cash flow statement; and articulate accounting knowledge when analyzing financial statements. The course focuses on service and merchand ising businesses operating as corporations. A comprehensive outside assignment is required in this course. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills. ACG2021 P INTRODUCTION TO FINANCIAL ACCOUNTING (3) Prerequisites: ENC1101 and MAT1033 with a C or better. This course is an accelerated conceptual introduction to financial accounting. Using technology, students will prepare, use, and interpret financial information. Course is comparable to ACG2001 and ACG2011 combined. Students may enroll in this course or the ACG2001 and ACG2011 sequence, but not all three courses. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills. ACG2071 P MANAGERIAL ACCOUNTING (3) Prerequisites: ACG2001 and ACG2011 or ACG2021 with grades of C or better in both. This course focuses on how managers use quantitative and qualitative accounting information for decision making individually and as members of a management team. Students will study management accounting fundamentals including cost concepts and cost allocation; understand cost-based and activity-based information systems; use information for planning purposes including cost behavior analysis and the budgeting process; measure and evaluate performance using financial and non-financial metrics and reports; and synthesize course knowledge to make price, quality, short-run and long-run decisions. The course employs technology tools typically used by managers, e.g., spreadsheet software and the Internet. Students will apply course knowledge in a comprehensive outside assignment as a requirement of this course. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills. ACG3024 B ACCOUNTING FOR NON-FINANCIAL MANAGERS (3) Prerequisites: ACG2001 or ACG2021 with a grade of C or better. ACG3024 is a 3 credit hour course addressing the use of accounting information by non-financial managers. Emphasis is placed on the interpretation of accounting information and the language of financial accounting to effectively participate in activities such as planning, investment, control, and managerial decision making. 141