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ACCO 1313: Tech Accounting I
3.00 Credits
University of Arkansas at Monticello
3 credits: 3 hours lecture Fundamentals of accounting with emphasis on the accounting equation. Includes sole proprietorship, partnership, corporation, financial statements, T-accounts, double entry accounting, payroll accounting, and inventory control systems. This course may be transferable toward a limited number of associate and baccalaureate degrees. Contact advisor for information regarding transferability.
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ACCO 1313 - Tech Accounting I
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ACCO 2323: Tech Accounting II
3.00 Credits
University of Arkansas at Monticello
3 credits: 3 hours lecture Prerequisite: ACCO 1313 Analysis of financial statements and accounting reporting, also stocks and bonds accounting for corporations, accounts receivable/payable and introduction to special journals. This course may be transferable toward a limited number of associate and baccalaureate degrees. Contact advisor for information regarding transferability.
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ACCO 2323 - Tech Accounting II
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ACCO 233: Tech Computerized Accounting
3.00 Credits
University of Arkansas at Monticello
3 credits: 3 hours lecture Prerequisite: ACCO 2323 Sole proprietorship through corporate accounting systems covering all aspects of accounting. Double entry accounting is used. Production of financial statements is stressed. This course may be transferable toward a limited number of associate and baccalaureate degrees. Contact advisor for information regarding transferability.
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ACCO 233 - Tech Computerized Accounting
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ACCT 3403: Intermediate Accounting I
3.00 Credits
University of Arkansas at Monticello
3 credits: 3 hours lecture Prerequisite: ACCT 2213 Comprehensive overview of the conceptual framework of the American public company reporting standards. Coverage includes financial reporting; review of the accounting cycle; extensive discussion of the elements of the balance sheet; income statement and the statement of cash flows. Also covered are the revenue/receivable/cash cycle and the complexities of revenue recognition. Offered: Spring
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ACCT 3403 - Intermediate Accounting I
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ACCT 3413: Intermediate Accounting II
3.00 Credits
University of Arkansas at Monticello
3 credits: 3 hours lecture Prerequisite: ACCT 2213 Intensive coverage of current accounting practice and reporting requirements related to identification and valuation of cost of goods sold; inventory identification and inventory estimation and valuation. Other topics covered include accounting problems associated with debt financing; equity financing; investments in non-current operating assets; and investments in debt and equity securities. Offered: Fall.
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ACCT 3413 - Intermediate Accounting II
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ACCT 343: Cost Accounting I
3.00 Credits
University of Arkansas at Monticello
3 credits: 3 hours lecture Prerequisite: ACCT 2223 Accounting for materials, labor, overhead; cost records, summaries, statements; job order cost systems; process cost techniques; introduction to standard costs, estimated costs, distribution costs. Offered: Fall
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ACCT 343 - Cost Accounting I
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ACCT 3523: Intermediate Accounting III
3.00 Credits
University of Arkansas at Monticello
3 credits: 3 hours lecture Prerequisite: ACCT 2213 Intensive coverage of current accounting practice and reporting requirements related to leases; income taxes; employee compensation issues; derivatives, contingencies, business segments and interim reports; earnings per share; and accounting changes and error corrections. Offered: Spring
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ACCT 43: Fraud Examination
3.00 Credits
University of Arkansas at Monticello
3 credits: 3 hours lecture An overview of the fraud problem including a discussion of fraud detection and prevention methods includes a discussion of the options victims of fraud have when deciding how to follow-up on frauds they experience. Offered: Spring.
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ACCT 43 - Fraud Examination
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ACCT 4323: Accounting Information Systems
3.00 Credits
University of Arkansas at Monticello
3 credits: 3 hours lecture Prerequisites: ACCT 3413 and ACCT 3433 Co-requisite: ACCT 4773 or permission of instructor. Provides system criteria as it relates to the accounting field. Includes participation in practical system evaluation with primary emphasis placed on systems controls and transaction processing in the revenue and purchase cycles. Additional work will focus on design of a database to use in processing transactions. Offered: Spring.
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ACCT 46 93: Federal Tax Accounting II
3.00 Credits
University of Arkansas at Monticello
3 credits: 3 hours lecture Prerequisite: ACCT 4683 Coverage of income tax concepts, principles, and practice. Instruction in tax planning, determination, research, and federal tax rules and regulations for businesses and fiduciaries. Offered: Spring.
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