ACCT 203: Survey of Accounting

ACCT 203-K02: Survey of Accounting
(Spring 2026)

03:00 PM to 05:40 PM T

Mason Korea (119 Songdomunhwa-ro, Yeonsu-gu, Incheon, Korea) G406

View the schedule of classes

Section Information for Spring 2026

This course provides an overview of financial and managerial accounting. It covers recording transactions, preparing financial statements for external users, and key financial accounting concepts, such as the accounting cycle and balance sheet accounts. The course also introduces managerial accounting tools, including cost of goods manufactured, cost-volume-profit analysis, and break-even analysis, to support internal planning and decision-making.

Course Information from the University Catalog

Credits: 3

This course provides an introduction to financial and managerial accounting. Financial accounting is explored from the perspective of those who prepare and use financial information, covering topics such as recording financial transactions, preparing financial statements, understanding cash management, and internal controls. Managerial accounting topics include cost behaviors, breakeven analysis, manufacturing activities, and short-term decision-making. This course prepares students for the next course in the sequence, ACCT 303.Offered by Accounting. Limited to two attempts. Equivalent to ACCT 204.
Recommended Prerequisite: ECON 103
Registration Restrictions:

Students with the terminated from BC major attribute may not enroll.

Schedule Type: Lecture, Recitation
Grading:
This course is graded on the Undergraduate Regular scale.

The University Catalog is the authoritative source for information on courses. The Schedule of Classes is the authoritative source for information on classes scheduled for this semester. See the Schedule for the most up-to-date information and see Patriot web to register for classes.