200

All accounting majors must complete 30 hours of service. At least 30 days prior to graduation, accounting majors must submit the ACC 099 Class Registration form along with documentation of service hours to the department chair for approval. Acceptable documentation includes a co-curricular transcript issued by the Office of Student Leadership and Engagement, Beta Alpha Psi service hour documentation, Delta Sigma Phi service hour documentation, a letter from an officer of a service organization or other verifiable documents of service. The department chair will review the documents and submit a passing grade to the registrar for completion of the requirement.

ACC 202 focuses on the external financial reporting of enterprises. The course examines the creation, flow and analysis of enterprise financial information, including the income statement, balance sheet, statement of retained earnings and cash flow statement in accordance with accepted accounting principles. Students conduct introductory Internet research on published company financial information.

ACC 203 focuses on the concepts, systems, procedures and decision models that help managers analyze, interpret and improve business results. Managerial accounting encompasses various systems for calculating the cost of a product or service; tools for the evaluation of business segments; models for making decisions concerning a variety of special decisions; planning and budgeting for operations and capital items; and exposure to ethical norms and dilemmas in the context of accounting and finance. The course includes Excel spreadsheet applications.