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| ECED | Early Childhood | KINS | Kinesiology| EDLR | Educational Leadership | MGED | Middle Grades Education | EDTD | Teacher Development | SCED | Secondary Education | EDUC | College of Education Core | SPED | Special Education | ESCI | Exercise and Sports Science | WELL | Wellness | HSCI | Health Science |
ACCT 2101 | Principles of Accounting I (3-0-3) | An introductory course in financial accounting. The focus is on accounting as a system for reporting business activity. It
includes study of the structure of the accounting cycle, the preparation and interpretation of basic financial statements, and the
study of fundamental accounting principles. Prerequisite: MATH 1101 OR MATH 1111. | ACCT 2102 | Principles of Accounting II (3-0-3) | An introductory course in managerial accounting. The focus is on accounting as a system for providing information for
organizational management. It includes the study of budgeting, break-even analysis, and information for decision making.
Prerequisite: ACCT 2101 with a grade of C or better. | ACCT 3311 | Financial Accounting Theory I (3-0-3) | The primary emphasis of the course is to provide the student with a thorough understanding of financial accounting theory
as it applies to preparation of financial statements. The course includes review of theoretical financial accounting concepts,
the concepts of present value, and the analysis of asset and liability accounts. Prerequisite: Satisfactory completion of
ACCT 2101 and ACCT 2102 with a minimum grade of B in each course and 50 semester hours. | ACCT 3312 | Financial Accounting Theory II (3-0-3) | This course is a continuation of ACCT 3311. The primary emphasis of the course is on financial accounting theory as it
relates to basic problem areas in financial reporting including long-term liabilities, capital structure, investments and the analysis
of financial statements. Prerequisite: ACCT 3311 with a minimum grade of C. | ACCT 3321 | Cost Accounting (3-0-3) | A basic course in cost accounting. The emphasis is on the development of cost systems for organizational planning and
control. The course includes study of such areas as analysis of variances, determination of overhead rates, job order and
process cost product costing and direct cost systems. Prerequisite: ACCT2102 with a minimum grade of B. | Augusta State University Catalog | 225
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