2009-2010 Undergraduate Bulletin (pdf) - LaGrange College

COURSE DESCRIPTIONS
Note that most courses have prerequisites and, generally, 2200-level
courses are introductory. Prerequisites are shown after the course
description.
All major and minor courses must be completed with a grade of 'C' or
better.
To take any course other than MGMT 2200, ACCT 2211 or ECON
2200, students must have a GPA of at least 2.5/4.0.
ACCOUNTANCY (ACCT)
ACCT 2211 Principles of Financial Accounting. (3)
Fall and Spring
This is a foundation level accounting course which introduces the
terminology, principles, and practices of financial accounting for
corporations. The course’s major focus is the accounting cycle and
preparation of financial statements.
Prerequisites: ENGL 1101, MATH 1101
ACCT 3301 Intermediate Financial Accounting I. (3) Spring
This course focuses on the decision-making implications of information
provided to external stakeholders including investors, creditors, customers,
and regulators, and regulation theory and practice as applied to
accountancy. Topics include regulation of accountancy procedures for
external reporting, current problems in reporting financial position, income
determination, and an integration of current professional pronouncements.
Prerequisite: ACCT 2211
ACCT 3302 Intermediate Financial Accounting II. (3) Fall
Continuation of Intermediate Financial Accounting I.
Prerequisite: ACCT 3301
ACCT 3311 Principles of Managerial Accounting. (3) Fall
A study of the uses of accounting for planning and control, including
analysis and interpretation of data, and use of cost information for business
policy implementation. Active learning projects will be emphasized.
Prerequisite: ACCT 2211
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