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ACCT 101: Financial Accounting I
3.00 Credits
Greenville University
Nature and purpose of accounting; basic accounting concepts and procedures, double entry bookkeeping, methods of processing, summarizing and classifying financial data; balance sheets and income statements. (Offered every semester.)
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ACCT 101 - Financial Accounting I
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ACCT 102: Financial Accounting II
3.00 Credits
Greenville University
Continuation of Financial Accounting I. More detailed examination of components of the balance sheet. Introduction to financial statement analysis. Prerequisite: ACCT 101. (Offered every semester.)
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ACCT 102 - Financial Accounting II
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ACCT 199,399: Open Titled Course
1.00 - 4.00 Credits
Greenville University
Open Titled Course
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ACCT 199,399 - Open Titled Course
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ACCT 201: Managerial Accounting
3.00 Credits
Greenville University
Intermediate level course with emphasis on how accounting information can be interpreted and used as a tool of management in planning and controlling business activities of the firm. Prerequisite: ACCT 101. (Offered spring semester.)
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ACCT 201 - Managerial Accounting
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ACCT 312: Cost Accounting
3.00 Credits
Greenville University
Cost accounting fundamentals and cost accounting systems for management control will be covered. Emphasis will be on decision making for planning and control, and product costing for inventory valuation and income determination. Prerequisite: ACCT 201. (Offered fall semester of even calendar years.)
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ACCT 312 - Cost Accounting
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ACCT 314: Accounting Theory & Practice I
3.00 Credits
Greenville University
Reviews accounting theory and the application of that theory to the preparation of accounting statements. Examines the four primary financial statements - income statement, balance sheet, statement of cash flows, and statement of retained earnings. Prerequisite: ACCT 102. (Offered fall semester of odd calendar years.)
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ACCT 314 - Accounting Theory & Practice I
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ACCT 315: Accounting Theory & Practice II
3.00 Credits
Greenville University
A continuation of the study of financial information for the purpose of preparing financial statements in accordance with generally accepted accounting principles. This course deals with accounting issues related to the proper accounting treatments of balance sheet assets and liabilities. Prerequisite: ACCT 314. (Offered spring semester of even calendar years.)
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ACCT 315 - Accounting Theory & Practice II
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ACCT 317: Income Tax Theory
2.00 Credits
Greenville University
Study of federal personal and corporate income tax, state income tax issues, U.S. tax structure, and the application of tax laws to specific situations. Students will gain knowledge of individual tax laws, forms, and tables. (Offered Interterm of even calendar years.)
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ACCT 317 - Income Tax Theory
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ACCT 318: Auditing
3.00 Credits
Greenville University
A study of the standards and procedures used in examining financial statements and supporting records. Emphasis on the evaluation of internal control. Also covered are the auditor's responsibilities to clients and third parties, and the ethical framework in which he/she operates. Prerequisite: ACCT 201. (Offered spring semester of odd calendar years.)
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ACCT 318 - Auditing
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ACCT 319: Tax Applications
1.00 - 3.00 Credits
Greenville University
This course will provide the student with substantial experience in preparing federal tax returns. The number of credits for this course is variable; however, for each credit, the student is expected to spend 40 hours preparing income tax forms for others. This will be done primarily during evenings and weekends. Tax forms may be prepared through the Greenville College Tax Assistance Program (GC-TAP), the St. Louis Tax Assistance Program (St. Louis-TAP), or the Bond County Senior Citizens Center. Because of the relatively limited number of people in Bond County who will utilize this service, the student must expect to spend some Saturdays in St. Louis preparing tax returns. Prerequisite: ACCT 317. (Offered spring semester.)
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ACCT 319 - Tax Applications
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