BPA 200 - Foundations of Accounting

3 credit hours - Three hours weekly; one term.
Learn principles of financial and managerial accounting from a user approach. Develop basic skills in understanding and interpreting financial statements. Apply financial and managerial accounting concepts to managing businesses.

Note: This course is for non-business majors and will not substitute for BPA 201 or BPA 202 . Credit will not be given for BPA 200 and also BPA 201 or BPA 202 .

Location(s) Typically Offered: Arnold Main Campus (MC) and Online (OL)

Course Outcomes:
Upon successful completion of this course, the student will be able to:

Apply the framework of the accounting system to prepare financial statements.
Identify how to account for inventory, receivables, long-term assets, liabilities and equity.
Differentiate between the uses of managerial accounting and financial accounting.
Use accounting information for analysis and decision making.
Use a computerized accounting system to set up a basic accounting system.