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Course Criteria
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3.00 Credits
Continuation of AC 300. Inventories, plant assets, intangible assets, current liabilities, long-term debt and stockholders' equity. Preq: C or better in AC 300 and AC 304.
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3.00 Credits
Accounting cycle, financial accounting theory, financial statements, cash and receivables, inventories, plant assets, intangible assets, current liabilities, long-term debt, stockholders' equity, investments, income taxes, pension benefits, leases, error correction, and reporting of accounting changes and earnings per share. Not open to accounting majors. Preq: C or better in AC 201.
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3.00 Credits
Basic theory and procedures involving cost determination, analysis, and control. Cost allocations, application of overhead, budgeting, standard costs, job order, process and by-product costing, spoilage, and quantitative techniques. Preq: C or better in AC 320 or AC 304 and AC 300 and junior standing (60 sem. hrs. credit).
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3.00 Credits
Fundamentals and basic concepts of taxation of various entities, with emphasis on federal income taxation of individuals. Preq: C or better in AC 201 and junior standing.
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3.00 Credits
Theory and practice of internal auditing and application of internal auditing principles and techniques to selected audit problems. Prerequisites: AC 300 and AC 304
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3.00 Credits
Budgetary and fund accounting as applied to municipalities, other governmental units, and institutions operating as nonprofit entities. Prerequisites: C or better in AC 300 and AC 304.
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3.00 Credits
Study of the external audit function and the essential standards that govern audit practice. Preq: C or better in AC 310. Pre- or coreq: C or better in AC 413.AC 413 may be taken as a co-requisite.
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3.00 Credits
Dilutive securities, earnings per share, investments, accounting for income taxes, accounting changes and error analysis, statement of cash flows, retirement benefits, leases and selected disclosures. Preq: C or better in AC 310.
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3.00 Credits
Completion of fundamentals of taxation for individuals. Basic concepts and laws applicable to partnerships and corporations. Tax research techniques and tax planning concepts. Preq: C or better in AC 402.
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3.00 Credits
Work experience enabling students to better integrate academic knowledge with practical applications by exposure to accounting practice and business environment. Prerequisites: C or better in AC 300 and AC 304, permission of instructor, 2.85 grade point average in AC courses and 2.50 overall grade point average.
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