Accounting - Continuing Edu (UAC)

UAC 103  Financial Accounting  (4 credits)  

Introduction to the purpose and nature of accounting, financial statements, the accounting model, measurement of income, the accounting cycle, accounting systems, applications to various forms of business organization, current and long term assets and liabilities, accounting principles, statement of changes in financial position and analysis of financial statements.

UAC 104  Managerial Accounting  (4 credits)  

A study of the fundamental managerial accounting concepts and techniques which aid in management decision-making, performance evaluation and in planning and controlling operations. The emphasis is on the use of accounting data as a management tool rather than on the techniques of data accumulation. The course deals with such topics as cost behavior patterns, budgeting and cost-volume-profit relationships. Quantitative methods applicable to managerial accounting are studied.