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ACC 2000: Survey of Accounting
3.00 Credits
Madonna University
3 s.h. Survey for students in non-business majors and non-business minors. Introduction to both financial and managerial accounting concepts and topics: reading and interpreting a complete set of financial statements for an organization, the conceptual foundation and terminology of financial accounting, understanding the nature and role of an internal control system, and analyzing financial and non-financial data to assist managers in making operating decisions.
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ACC 2000 - Survey of Accounting
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ACC 2010: Principles of Accounting I
3.00 Credits
Madonna University
3 s.h. An introduction to the theory and concepts of financial accounting, including generally accepted accounting principles and issues as to classification, recognition, realization, measurement, and reporting. Emphasis on the accounting process, including preparation of basic financial statements and the accounting for and analysis of transactions affecting assets, selected liabilities, and equity. Prerequisites: MTH 1050 or equivalent and CIS 2380.
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ACC 2010 - Principles of Accounting I
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ACC 2020: Principles of Accounting II
3.00 Credits
Madonna University
3 s.h. Continued study of the theory and concepts of financial accounting. Emphasis on accounting for and the analysis of transactions affecting selected liabilities, special topics, and types of entities. An introduction to managerial-cost accounting principles and techniques of analysis, including budgeting, cash flows, product and standard costing, short-term operational decisions, financial ratio analysis, and capital budgeting. Prerequisite: ACC 2010.
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ACC 2020 - Principles of Accounting II
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ACC 3030: Intermediate Accounting I
3.00 Credits
Madonna University
3 s.h. An intermediate level examination of the basic accounting statements and underlying accounting principles. Topics include: present value concepts, current assets and liabilities, and tangible and intangible assets. Prerequisite: ACC 2020.
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ACC 3030 - Intermediate Accounting I
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ACC 3040: Intermediate Accounting II
3.00 Credits
Madonna University
3 s.h. A continuation of the intermediate level examination of the basic accounting statements and underlying accounting principles. Topics include: accounting for leases, pensions, income taxes, earnings per share, financial statement analysis, long-term liabilities, equity transactions, and cash flow statements. Prerequisite: ACC 3030. Must be taken at Madonna University.
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ACC 3040 - Intermediate Accounting II
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ACC 3400: Accounting Information Systems
4.00 Credits
Madonna University
4 s.h. A study of fundamental principles of accounting and information systems data. Analysis related primarily to corporations and to cost accounting and management accounting topics encountered by accounting and computer personnel: design and control of systems for the origination, development, and use of accounting information systems, including an analysis of computer usage for accounting applications. Emphasis on the interrelationships among the components of an accounting system and the use of the personal computer in the maintenance and reporting of accounting information. Prerequisites: CIS 2380 and ACC 2010.
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ACC 3400 - Accounting Information Systems
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ACC 3580: Taxation I
3.00 Credits
Madonna University
3 s.h. A study of the principles of taxation emphasizing the individual as a taxable entity. Included is a study of tax law as it pertains to inclusions in gross income, exclusions from gross income, and deductions available to the taxpayer. Prerequisites: ACC 2020 and BL 3330 or instructor's consent. Must be taken at Madonna University.
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ACC 3580 - Taxation I
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ACC 3610: Taxation II
3.00 Credits
Madonna University
3 s.h. Continued study of principles of taxation; emphasis on business entities, estates, and trusts. Prerequisite: ACC 3580.
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ACC 3610 - Taxation II
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ACC 3910: Cooperative Education
1.00 Credits
Madonna University
1 s.h.
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ACC 3910 - Cooperative Education
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ACC 4050: Advanced Accounting
3.00 Credits
Madonna University
3 s.h. Advanced accounting theory as it applies to partnerships, consolidated financial statements, bankruptcy, and international accounting. Prerequisite: ACC 3040.
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ACC 4050 - Advanced Accounting
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