An introduction to accounting concepts for partnerships, corporations, and manufacturing entities. The course focuses on long-term liabilities, financial statement analysis, statement of cash flow, managerial concepts and principles, job order costing, process costing, cost behavior, and cost-value profit analysis. Designed primarily for students anticipating careers in accounting or business or who otherwise require detailed understanding of financial and managerial accounting practices. Prerequisite: ACC101. Offered on: A-E-G / 4 cr. hrs.