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Course Criteria
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3.00 Credits
A study of basic accounting theory and practice, the nature of assets and equity, income measurement, and financial statement preparation. Prerequisites: MATH 110 or placement higher than MATH 110 on the math placement examination, and sophomore standing or permission of the area coordinator for accounting majors.
Prerequisite:
MATH-110 OR MATH-114 OR MATH-120 OR MATH-122 OR MATH-124 OR MATH-131 OR MATH-151
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3.00 Credits
A study of the analysis and use of accounting data to manage enterprises. Topics include cost-volume-profit relationships, decision analysis, budgeting, standard costing, segment reporting, and product costing methods. Prerequisite: ACC 205.
Prerequisite:
ACC-205
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1.00 Credits
Computer-aided instruction of the procedural accounting skills required for professional accountants. Prerequisite: ACC 205 or permission of the instructor. S/U grade.
Prerequisite:
ACC-205
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1.00 - 3.00 Credits
A detailed examination of selected topics pertinent to the field of accounting to be offered when sufficient interest and staffing are available. Prerequisites will vary, depending on topics being covered.
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0.50 Credits
An exploration of important professional accounting issues that are not covered in traditional accounting courses. The course relies on case studies, presentations and discussions conducted by practicing professional accountants as well as various faculty members. Prerequisite: ACC 205. S/U grade. College of Business Administration
Prerequisite:
ACC-205
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0.50 Credits
Continuation of ACC 301. Prerequisite: ACC 301 S/U grade
Prerequisite:
ACC-301
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3.00 Credits
A study of the theoretical foundations underlying financial reporting, revenue recognition, the matching of expenses, and financial statement presentation, with a focus on asset measurement and income determination. Prerequisites: BLAW 104, ECON 221, ECON 222 or 223, IDS 205, ACC 206, and completion or concurrent enrollment in ACC 210, IDS 110, and FIN 304.
Prerequisite:
(ECON-222 OR ECON-223) AND ( BLAW-104 AND ECON-221 AND IDS-205 AND ACC-206)
Corequisite:
ACC-210 AND IDS-110 AND FIN-304
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3.00 Credits
A study of the theoretical foundations underlying financial reporting, revenue recognition, the matching of expenses, and financial statement presentation, with a focus on liability valuation, stockholders’ equity, and selected financial reporting topics. Prerequisite: ACC 310.
Prerequisite:
ACC-310
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3.00 Credits
A study of the use, evaluation, and design of accounting information systems. Prerequisites: BLAW 104, ECON 221, ECON 222 or 223, IDS 205, ACC 206, and completion of or concurrent enrollment in ACC 210 and IDS 110.
Prerequisite:
(ECON-222 OR ECON-223) AND BLAW-104 AND ECON-221 AND IDS-205 AND ACC-206
Corequisite:
ACC-210 AND IDS-110
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3.00 Credits
This course provides a focus on accounting systems and processes unique to noncommercial enterprises. Emphasis is placed on accounting, reporting, and analysis of organizations whose primary purpose is to provide services. The courses addresses the changing financial reporting environment in the non-for-profit sector of business as well as in government. Attention is given to issues both in external financial reporting and in managerial accounting analysis. Prerequisite: ACC 310.
Prerequisite:
ACC-310
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