Course Descriptions

Accounting

BAC 201
Intermediate Accounting I
3 credits

This course provides an in-depth study of accounting concepts and principles presented in the introductory accounting courses. Students will examine in detail the preparation of the balance sheet, statements of income, retained earnings, and cash flows. The course includes a comprehensive analysis of financial transactions affecting the proper recording and reporting of assets.

Prerequisite(s): BAC 102 GPA 2.0