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BUS 204

BUSINESS 204Essentials of Financial and Managerial Accounting4 credits
Business Prerequisite: (Mathematics 103), or (PBIS 187, or 188, or 189), or (placement into or completion of Math 104) or (placement or completion of a higher level math course) and Business 198 (or concurrent) and 24 credits, and 2.0 GPA.
This course introduces students to the principles of 1) financial accounting and the preparation, interpretation and analysis of general purpose financial statements for parties external to the organization, and 2) management accounting, the use of accounting information for planning and control, decision making, and the costing of organizational activities. The emphasis is on the use of accounting information rather than the creation of that information. Financial and managerial accounting are covered in roughly equal proportions. Prerequisites: Mathematics 103 or PBIS 187, 188, or 189, or placement into or completion of higher level math, 24 units (crs.), 2.0 GPA, and Business 198 or concurrent enrollment.