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ACC 211: Financial Accounting
3.00 Credits
University of Alabama in Huntsville
Introduction to basic concepts that underlie accounting information. Topics include the statement of financial position, the income statement, the accounting cycle, internal control, and ethical and behavioral issues in financial reporting. Emphasis is placed on proper use of financial statement information. Prerequisites: Sophomore standing.
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ACC 211 - Financial Accounting
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ACC 212: Management Accounting
3.00 Credits
University of Alabama in Huntsville
Introduction to the use of accounting information for internal planning and control. Topics include cost behavior, cost-volume-profit analysis, introduction to cost measurement, relevant costs for decision making, budgeting, performance evaluation, and ethical and behavioral issues related to the development and presentation of management accounting information. Personal computer and spreadsheet software are used. Prerequisite: ACC 211.
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ACC 212 - Management Accounting
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ACC 307: Accounting Information Systems
3.00 Credits
University of Alabama in Huntsville
Detailed review and analysis of procedures required to capture, classify, summarize, and report financial information. Topics include elements of accounting systems, business documents, considerations in systems design, flowcharting, and procedures to protect property and information. Emphasis on accounting information systems for small businesses. Extensive use of the personal computer. Prerequisite: ACC 212.
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ACC 310: Intermediate Financial Accounting I
3.00 Credits
University of Alabama in Huntsville
In-depth examination of issues concerning the measurement and reporting of income, cash flows, assets, liabilities, and owner's equity in financial statements. Topics include time value of money, current assets, fixed assets, and intangible assets. Reference is made to professional pronouncements and current literature, with attention to the financial reporting environment and rule setting process. This is the first of a two-course sequence. Prerequisite: ACC 212.
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ACC 310 - Intermediate Financial Accounting I
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ACC 311: Intermediate Financial Accounting II
3.00 Credits
University of Alabama in Huntsville
In-depth examination of issues concerning the measurement and reporting of income, cash flows, assets, liabilities, and owner's equity in financial statements. Topics include long-term debt, leases, deferred taxes, and revenue recognition. Reference is made to professional pronouncements and current literature, with attention to the financial reporting environment and rule setting process. This is the second of a twocourse sequence. Prerequisite: ACC 310.
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ACC 311 - Intermediate Financial Accounting II
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ACC 313: Individual and Small Business Income Taxes
3.00 Credits
University of Alabama in Huntsville
Determination of taxable income, business and non-business deductions, and selected aspects of tax accounting for individuals and sole proprietorships. Prerequisite: ACC 211.
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ACC 313 - Individual and Small Business Income Taxes
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ACC 314: Cost Accounting
3.00 Credits
University of Alabama in Huntsville
Development and use of cost data for external reporting and internal planning and control. Topics include cost estimation and prediction, job costing, process costing, joint product and by-product costing, service deportment cost allocation, standard costing, activity-based costing, and transfer pricing. Development of relevant cost information for special purposes is also considered. Personal computer and spread sheet software are used. Prerequisite: ACC 212.
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ACC 314 - Cost Accounting
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ACC 413: Corporation,Partnership,and Estate Taxes
3.00 Credits
University of Alabama in Huntsville
Tax accounting for partnerships, corporations, S corporations, estates, and trusts. Tax administration and research are emphasized. Prerequisite: ACC 313.
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ACC 413 - Corporation,Partnership,and Estate Taxes
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ACC 415: Advanced Financial Accounting
3.00 Credits
University of Alabama in Huntsville
Analysis of financial accounting issues and alternatives concerning business combinations, inter-corporate investments, international business, and partnerships. Prerequisite: ACC 311.
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ACC 415 - Advanced Financial Accounting
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ACC 417: Government Accounting
3.00 Credits
University of Alabama in Huntsville
Fund accounting at federal, state and local governments, hospitals and universities. Special accounting principles, budgeting, accounting for various funds and account groups, are emphasized. Prerequisite: ACC 310.
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ACC 417 - Government Accounting
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