|Assistant Professor, Accounting|
MS University of North Texas
BBA Texas Tech University
ACCT 2213 - Financial Accounting
Theory and practice of measuring and recording financial data for an economic unit: journalizing transactions, adjusting entries for revenue and expense items, inventories, depreciation, internal control with an emphasis on cash, current, and long-term liabilities, and accounting for corporation stock, transactions. Emphasis also will concentrate on the preparation and use of the income statement, balance sheet, and statement of cash flows.
ACCT 2223 - Managerial Accounting
An introduction to managerial accounting. Analysis of cost behavior with an emphasis on the accumulation of product costs and budgeting for planning and performance evaluation. Coverage includes job order costing, process costing, cost-volume-profit analysis, capital budgeting, standard costs, and departmentalization. Prerequisites: ACCT 2213 with grade of "C" or better.