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Course Criteria
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3.00 Credits
This course is a study of the underlying theory and application of financial accounting concepts. It presents the theory and methodology of interpretation of economic transaction; and the recording, and reporting of monetary data arising from economic transactions and daily events. Although the initial emphasis is on the use of accounting information in decision-making ("user perspective"), equal attention will be devoted to the preparation of financial statements ("prepare perspective"), as well as understanding and analysis of the financial statements ("user perspective"). This is an introductory course that presupposes no prior knowledge of accounting. The emphasis with respect to business structures will be on corporations.
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3.00 Credits
This course is a study of the application of accounting principles to specialized problems of corporations, special reports, and formation cost of sales and manufacturing, fundamentals of management accounting, information and analysis for planning and controlling, decision analyses, cost management, and continuous improvement.
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3.00 Credits
The theory and practice of financial accounting and reporting. A study of the conceptual framework and process by which accounting standards are established; preparation of financial statements and disclosures; applications of fair value concepts and present value measurements to accounting events; and accounting for current assets, plant assets, natural resources, intangible assets, current and long-term liabilities, and related income and expense elements.
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3.00 Credits
The theory and practice of financial accounting and reporting. A study of stockholders' equity, dilutive securities, earning per share, investments, revenue recognition, deferred income taxes, pensions, leases, accounting changes, error analysis, the statement of cash flows and full disclosure in financial accounting.
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3.00 Credits
Focus on cost accounting concepts, with emphasis on developing and evaluating information that management needs to plan, make key decisions, and monitor business performance. Key topics include cost typology and behavior and how each impacts decision making process and product costing, cost-volume-profit analysis, flexible budgeting, incremental decision analysis, and performance evaluation.
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3.00 Credits
The theory and practice of financial accounting and reporting pertaining to business combinations and consolidated financial statements, accounting for partnerships and related business forms, foreign currency transactions and financial statement translations, and other advanced accounting topics.
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3.00 Credits
A study of the structure, flow, and use of accounting data in computer-based and networked environments. Topics include systems development and documentation, internal control, business processes, databases, and software applications.
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3.00 Credits
Practice and theory of auditing financial statements. A study of most of the major activities performed during the conduct of a financial statement audit, from client acceptance to issuance of an audit report.
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3.00 Credits
Students are introduced to a broad range of tax concepts and tax policies. Students should develop an understanding of how tax laws affect most business and personal financial decisions. Tax reporting, tax planning, and basic tax research skills will be emphasized.
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3.00 Credits
Emphasis on the conduct of fraud examiniations, including a discussion of specific procedures used in forensic accounting examiniations and the reasoning behind the use of these procedures. Coverage extends to detection, investigation, and prevention of specific types of fraud committed against organizations and individuals.
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