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Courses - ACCT Lower Division

201. Elementary Financial Accounting (3)

Introduction to financial accounting practice.
For business majors. Laboratory and/or class computer applications required.

202. Managerial Accounting (3)

Prerequisite: ACCT 201.
The use and reporting of accounting data for managerial planning, cost control, and decision making purposes. Includes broad coverage of concepts, classifications, and behaviors of costs.
Letter grade only (A-F). Not open for credit to students with credit in ACCT 310

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