|
|
|
|
|
|
|
|
|
|
Course Criteria
Add courses to your favorites to save, share, and find your best transfer school.
-
3.00 Credits
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
-
3.00 Credits
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
-
3.00 Credits
Fall Continuation of Intermediate Financial Accounting I. Prerequisite: ACCT 3301
-
3.00 Credits
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
-
3.00 Credits
Spring This course focuses on the structure and analysis of financial statements prepared in accordance with US GAAP, providing students with a framework for using financial statement data in a variety of valuation and business analysis contexts. Prerequisite: ACCT 3301
-
3.00 Credits
Fall This course focuses on the legal and ethical environment in which the accounting professional practices and in which financial statements are prepared and presented. Students will consider the conflict between profit motive and accurate and complete financial reporting, examining the participation in the financial reporting process by internal accountants, internal auditors, other business managers, and the independent auditors engaged to attest to the accuracy and completeness of management's financial statements. These conflicts will be discussed in relation to the business's responsibility to employees, investors, and other stakeholders. Traditional auditing practices will also be studied to determine the efficiency and the effectiveness of such methods. Prerequisite: ACCT 3301
-
3.00 Credits
Spring This course introduces students to U.S. Federal income tax concepts and principles and the application of such concepts to business operating, investing, and financing activities. Ethical and legal issues confronting tax practitioners are discussed throughout the course. Students engage in tax research utilizing professional databases and gain expertise in technical writing. Prerequisite: ACCT 2211
-
3.00 Credits
Fall This course focuses on the decision making implications of information provided to organization managers. Concepts from economics, statistics, and psychology emphasize the use of quantitative techniques to manage uncertainty and risk. Topics include planning and control techniques, construction of static and flexible budgeting, and product costing mechanisms. Prerequisite: ACCT 3311
-
3.00 Credits
Fall This course examines continues the study of Federal Income Taxation from ACCT 4410 and addresses more advanced federal taxation issues. Topics that will be covered include the taxation of entities and their owners, including the taxation implications of formations, distributions, reorganizations, liquidations and other business transactions. Return preparation, planning, research, and compliance issues are also integrated throughout the course. Prerequisite: ACCT 4410
-
3.00 Credits
Spring This is an intensive course that integrates the disciplines of accounting, finance, and taxation with respect to selected complex business transactions. Topics will include: business combinations, goodwill, inventory costing, property exchanges and advanced stockholders' equity transactions. Prerequisite: ACCT 3302
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Privacy Statement
|
Terms of Use
|
Institutional Membership Information
|
About AcademyOne
Copyright 2006 - 2025 AcademyOne, Inc.
|
|
|