Basic financial and managerial accounting principles as applied to manufacturing, service and retail enterprises. Includes the study of generally accepted accounting. Every semester. Prerequisites: Sophomore standing and MATH 1006 with a minimum grade of C or USTU 1050 or MATH 1130 or MATH 1710 or MATH 1830 or MATH 1910 or MATH 1950 or Math ACT 22 (SAT 520) or above or department head approval. Differential course fee will be assessed.