Course Descriptions
Accounting
BAC 102
Accounting II
3 credits
This course is an introduction to financial statement analysis and managerial accounting. It provides a study of cash flow, financial ratios, elements of cost in business organizations, basic cost behavior patterns, contribution approach to decision analysis, cost-volume profit analysis, budgeting, and a basic understanding of taxes for individuals and corporations.
Prerequisite(s): BAC 101 GPA .67; Accounting Majors GPA 2.0 in that course