This course addresses the use of accounting information by non-financial managers. Emphasis is placed on the interpretation of accounting information so that managers can participate effectively in decision-making. Concepts introduced include the accounting cycle, accounting for merchandisers, cash and internal control, receivables and inventory control, long-term assets and depreciation, ratio analysis, break-even and cost-volume profit, budgeting, cost planning and control, and capital budgeting.
Prerequisites: ACG 2021 and ACG 2071.
Terms Typically Offered: Fall, Spring, Summer
Textbook information will be available online for each term's courses 45 days prior to the first day of classes
for the term.
The courses in this catalog are identified by prefixes and numbers that were assigned by Florida's Statewide
Course Numbering System, a system used by all public postsecondary institutions in Florida and 32 non-public
institutions. Seminole State controls the description, credit and content of its own courses.