Undergraduate Course Descriptions

Accounting (ACC)

ACC 2301 Accounting Principles I 3(3-0)
Pre-requisite: MTH 1300 or MTH 1303, or MTH 1304

This course is an introduction to the fundamental concepts of accounting, double entry accounting theory, recording procedures, worksheet techniques and financial statements preparation.

This is a Business Major Common Core Course in the BBA
This is a Business Minor for Social Science Majors
This is a Management Science Core Course in the BSEMS
This is a Foundation Course in the MBA & MSCF program

ACC 2302 Accounting Principles II 3(3-0)
Pre-requisite : ACC 2301

Basic cost relationships, product costs, financial accounting, cost of products for managerial decision-making, forecasting, budgeting and tactical decisions: capital budgeting, service department allocations and responsibility accounting.

This is a Business Major Common Core Course in the BBA
This is a Business Minor for Social Science Majors

ACC 3399 Special Topics in Accounting 3(3-0)
Pre-requisite: Junior classification

Specially scheduled readings on significant issues or topics relevant to the study of accounting and/or taxation.

ACC 4305 Comparative Accounting Systems 3(3-0)
Pre-requisites: ECO 3301 and FIN 3301

Describes and compares the American, French and Moroccan accounting systems. It emphasizes the factors that influenced the development of the three systems and the priorities associated with each.

This is Concentration in International Business in the BBA
This is a Minor in International Business for Business Majors in the BBA