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ACG 2021: Principles of Financial Accounting
3.00 Credits
University of North Florida
Prerequisite: Sophomore standing and completion of College Algebra (MAC 1105) or equivalent with "C" or better. This course is a conceptual introduction to financial accounting. In this course, primary emphasis is placed on income measurement and the interpretation of conventional financial statements.
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ACG 2071: Principles of Managerial Accounting
3.00 Credits
University of North Florida
Prerequisite: ACG 2021 and MAC 1105 (College Algebra) or equivalents each with a grade of "C" or better. Conceptual introduction to managerial accounting. Accounting for cost reporting and control. Reports, statements, and analytical tools used by management.
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ACG 3103: Intermediate Accounting Problems and Concepts I
3.00 Credits
University of North Florida
Prerequisite: ACG 2021 with a "C" or better. Corequisite: CGS 1100. The course is a study of accounting principles and assumptions underlying the theories of matching costs and revenues to determine income and financial position. The course stresses asset acquisition, valuation, and allocation. The course encourages a critical evaluation of existing accounting theory and practice.
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ACG 3113: Intermediate Accounting Problems and Concepts II
3.00 Credits
University of North Florida
Prerequisite: ACG 3103 with "C" or better. This course is a continuation of ACG 3103.
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ACG 3123: Intermediate Accounting Problems and Concepts III
3.00 Credits
University of North Florida
Prerequisite: ACG 3113 with "C" or better. This course is a continuation of ACG 3113 with emphasis on special contemporary problems, FASB pronouncements, and fund accounting.
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ACG 3501: Fund Accounting
3.00 Credits
University of North Florida
Prerequisite: ACG 3103 with "C" or better. This course includes specific accounting methods and techniques applicable to governmental and not-for-profit organizations.
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ACG 4251: International Accounting
3.00 Credits
University of North Florida
Prerequisite: ACG 3113 with "C" or better. An in-depth study of the major issues and practices in international accounting. Topics include history, environmental influences, the international monetary system, accounting for changes in monetary values, contemporary issues, information disclosure, pricing, international information systems, international auditing standards and professional groups.
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ACG 4361: Cost Accounting
3.00 Credits
University of North Florida
Prerequisite: ACG 2071 and CGS 1100 with "C" or better. This course includes an analysis of cost data for goods and services for planning, controlling and decision-making.
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ACG 4381: Controllership
3.00 Credits
University of North Florida
Prerequisite: ACG 4361 with "C" or better. A study of the duties and responsibilities of the chief accounting officer in a business organization. Topics will include the relationship of the controller to other officers of an organization and the selection and use of accounting data for control and decision-making.
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ACG 4401: Accounting Information Systems
3.00 Credits
University of North Florida
Prerequisite: ACG 3103 with "C" or better. This course includes analysis, design and implementation of transaction processing cycles and the roles they play in the internal control of the organization.
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