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  • 3.00 Credits

    Presentation of accounting as the language of business and as an essential part of the decision-making process for the business manager, and the investor based on generally accepted accounting principles. Provides understanding of the preparation, uses and limitations of financial statements. Introduction to the methods of valuation of inventories and estimation of depreciation. Prerequisites & Notes Formerly BUS 150. (Cr: 3)
  • 3.00 Credits

    Continues to develop the foundations for a thorough understanding of basic accounting principles. The emphasis is on accounting issues that are relevant to the corporate form of business organization. In particular, dividends, retained earnings, long term liabilities and investments are examined. Introduces cash flow statements and cost/profit relationships. Ends with the comparison of financial and managerial accounting. Prerequisites & Notes ACC 150. Formerly BUS 151. (Cr: 3)
  • 3.00 Credits

    Highlights the accounting and financial concepts needed to support management decision-making. Examines the elements of financial statements, with particular emphasis on the fundamental principles that guide financial reporting. The course also focuses on measurement issues that managers must understand to make good financial decisions. This course is for non-business majors only. Prerequisites & Notes Formerly BUS170 Financial Analysis (Cr: 3)
  • 3.00 Credits

    Provides a basic knowledge of how accounting information systems (AIS) function in today's business environment. Transaction flowcharting and internal controls of the revenue, expenditure and conversion cycles are covered in detail. Other topics include business process modeling, data management including file vs. relational databases and the Systems Development Life Cycle (SDLC). Prerequisites & Notes BUS 115 or equivalent competency. (Cr: 3)
  • 3.00 Credits

    The first of a two-part sequence in Intermediate Accounting, this course covers the conceptual framework of accounting and the accounting process and focuses on the asset side of the balance sheet. Intermediate Accounting I and Intermediate Accounting II together build on the principles of accounting covered in Accounting I and II and provide the foundation for students to advance to higher level subjects in financial accounting. Prerequisites & Notes ACC 151. (Cr: 3)
  • 3.00 Credits

    The second of a two-part sequence in Intermediate Accounting, this course focuses on the liabilities and equity side of the balance sheet. Intermediate Accounting I and Intermediate Accounting II together build on the principles of accounting covered in Accounting I and II and provide the foundation for students to advance to higher level subjects in financial accounting. Prerequisites & Notes ACC 301. (Cr: 3)
  • 3.00 Credits

    Provides basic knowledge of costing systems and methods of costing and develops problem solving skills related to cost and management accounting. Topics include cost estimation, elements of cost, inventory planning and control, activity based costing, job and contract costing, process costing, joint product and by-product costing, breakeven analysis and budgeting. Prerequisites & Notes ACC 151. (Cr: 3)
  • 3.00 Credits

    Provides a basic knowledge of the United States federal taxation system and its operation, including a fundamental understanding of the current law, principles and practice relating to taxation of individuals and other entities. Prerequisites & Notes ACC 151. (Cr: 3)
  • 3.00 Credits

    Examines the role of auditing in financial reporting and corporate governance. Topics include the purpose of auditing and assurance, the importance of auditor independence as well as the techniques and procedures in carrying out financial statement audits. The agency theory is used to explain the demand for auditing and corporate governance and the related issues in contemporary business settings are investigated. Prerequisites & Notes ACC 300 , BUS 302. (Cr: 3)
  • 3.00 Credits

    A continuation and expansion of Intermediate Accounting II, this course covers accounting principles for consolidations and combinations, accounting for branches, accounting for liquidations, accounting for nonprofit organizations, and other selected topics. Prerequisites & Notes ACC 302. (Cr: 3)
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