Prerequisite: BACS 101. Students must have completed 24 credit hours. An introduction to basic principles of accounting. The accounting cycle is examined in relation to recording, classifying, reporting and interpreting financial information for business.

Prerequisites: BACS 101; BAAC 220 with a minimum grade of C-. Sophomores or above. The course examines the concepts and applications of managerial accounting which provides economic, financial, and nonfinancial information for managers and other internal users.