ACCT 203: Survey of Accounting

ACCT 203-K01: Survey of Accounting
(Spring 2023)

09:00 AM to 10:15 AM TR

Mason Korea (119 Songdomunhwa-ro, Yeonsu-gu, Incheon, Korea) G105

View in the schedule of classes

Section Information for Spring 2023

Introduction to financial and managerial accounting. Financial accounting focuses on the accounting needs of the external user.  It is the process of recording and reporting transactions and ultimately preparing financial statements.  Managerial accounting focuses on how a company’s managers, internal users, analyze, measure, and interpret financial data to plan and make decisions for a company.  Managerial accounting topics include introduction to job order costing, breakeven analysis, standard costs and variances and short-term decision making.

Course Information from the University Catalog

Credits: 3

Introduction to financial and managerial accounting. Financial accounting from viewpoint of those who prepare and use financial information. Financial accounting topics include recording financial transaction, creating financial statements, the study of cash and internal controls. Managerial accounting topics include introduction to job order costing, breakeven analysis, standard costs and variances and short term decision making. A third attempt will require academic advisor approval. Equivalent to ACCT 204.
Recommended Prerequisite: ECON 103
Registration Restrictions:

Students with the terminated from BU 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.