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ACCT 201. Elements of Accounting II. 3 Credits.

Building on ACCT 200, ACCT 201 emphasizes the use of accounting information as a basis for decision-making. Topics include the statement of cash flows, financial statement analysis, and managerial accounting (budgeting, job-order costing, cost-volume-profit analysis, short-term decision making, and capital budgeting). Prereq: ACCT 200.