The mission of the Accounting department is to provide students with an opportunity to be trained in the broad range of accounting skills necessary for the business marketplace. Students will be provided with necessary accounting and analytical skills within a professional and ethical learning environment that will prepare them for the modern business world.

Chandra Allen
chandra.allen@fdltcc.edu

3 credits

Accounting is the language of business. It is a means of communicating financial information to external parties through the balance sheet and the income statement. This course focuses on the process of how to record, classify, measure, and report business and small business data.

3 credits

As a continuation of ACCT 2001, this course introduces accounting concepts needed for measuring and reporting long-term assets, price level changes, partnerships and corporations, long-term liabilities, statement of cash flows, financial statements analysis, present value concepts, as well as other special business topics.

* indicates a prerequisite course is required

3 credits

This course introduces the foundations of managerial accounting. The emphasis is on management’s use of accounting information for planning, controlling, and decision making. Topics covered include cost behavior, an overview of job order and process costing, cost volume profit analysis, budgeting, cost analysis, and capital budgeting decisions.

* indicates a prerequisite course is required