BUS241 — PRINCIPLES OF ACCOUNTING I 3 cr
hrs. This course is designed to provide a basic theo - ry of accounting principles and practices used by service and merchandising enterprises. Emphasis is placed on financial accounting, including the accounting cycle, and financial statement. Prereq- uisite: None. Code B. Offered: FLEX, ONL, TRA. BUS 242. PRINCIPLES OF ACCOUNTING II 3 cr. hrs. This course is a continuation of BUS 241. In addition to a study of financial accounting, this course also covers topics in managerial accounting, with coverage of cor- porations, and financial statement analysis. Prerequi- site: BUS 241. Code B. Offered: FLEX, ONL, TRA. BUS 246. ACCOUNTING ON THE MICROCOMPUTER 3 cr. hrs. This course utilizes the microcomputer in a study of ac- counting principles and practices. Emphasis is on the preparation and analysis of financial statements, mea- suring business activity, and making rational business decisions. Prerequisite: None. Code C. Offered: ONL. BUS 263. THE LEGAL AND SOCIAL ENVIRONMENT OF BUSINESS 3 cr. hrs. This course provides an overview of the legal and so- cial environment for business operations. Topics in- clude the Constitution, the Bill of Rights, court systems, alternative dispute resolution, civil and criminal law, administrative agencies, contracts, employment law, property interests and rights, and intellectual proper- ty, business organizations, and ethics. Prerequisite: None. Code: C. Offered: FLEX, ONL.