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Course Criteria
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3.00 Credits
Theory of debits and credits; journals and ledgers; asset and liability valuations; income determination; financial statement preparation and interpretation; accounting for proprietorships, partnerships, and corporations; basic concepts of managerial accounting. Must be taken in sequence. Prerequisite for AC 242: AC 241. Credit, three hours each.
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3.00 Credits
Advanced-level study of financial accounting principles and application of these principles to problems of determining financial position and results of operations of business enterprises. Must be taken in sequence. Prerequisite for AC 313: AC 242. Prerequisite for AC 314: AC 313. Credit, three hours each.
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3.00 Credits
Experience that enables students to apply accounting theory to practical accounting problems. Course should be helpful in deciding upon a career path in the accounting field. Prerequisites: permission of the accounting instructor and completion of twelve semester hours of accounting courses with a minimum GPA of 3.00. Grades are either Pass or Fail. Credit, one to three hours each.
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3.00 Credits
Developing and reporting information for use in making management decisions. Topics include budgeting; performance measurement; cost-volume-profit analysis; relevant costs for planning; job order, process, and standard cost accounting systems; cost allocations; and activity-based costing. Prerequisite for AC 345: AC 242. Prerequisite for AC 346: AC 345. Credit, three hours each.
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3.00 Credits
Study of income tax concepts for partnerships, S-corporations, and C-corporations. The effect of income taxation on business decisions and income taxation of various business entities will be emphasized. Basic tax research and tax planning are introduced. Return preparation is required. Prerequisite: AC 242. (WI) Credit, three hours.
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3.00 Credits
Comparative study of accounting standards of selected countries and effects of different standards on financial reporting. Foreign currency translation, international consolidations, and emerging international efforts at harmonization are also covered. Prerequisite: AC 242. (WI) Credit, three hours.
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3.00 Credits
A student with advanced standing may pursue an independent study or research project in the major area, with the approval of the advisor, instructor, and the dean of the School. Prerequisites: completion of at least eighteen semester hours with a 3.00 GPA or better in the major. (See contract for requirements and details.) Maximum credit, eight hours.
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3.00 Credits
A study of fund accounting as it is applied to governmental and other not-for-profit entities. Prerequisite: AC 314. Credit, three hours. 95
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3.00 Credits
Emphasis on federal tax laws affecting individuals. Federal taxation of gifts, estates, and trusts will be reviewed. Tax planning and research, and ethical considerations will be included. Individual income tax returns must be prepared using tax preparation software. Prerequisite: AC 242. Credit, three hours.
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3.00 Credits
Special topics, including accounting for business combinations, partnerships, governmental units; and preparation of consolidated financial statements. Prerequisite: AC 314. Credit, three hours.
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