Prerequisite: BACS 101 with a minimum grade of C-. 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 and BAAC 220 each 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.