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ACCT 211: Financial Accounting
4.00 Credits
La Sierra University
Introduction to accounting. Covers the major financial statements, accrual accounting and the accounting cycle, internal controls, A ccounting , E conomics , an d F inance 1 6 5 ethics, and reporting and analyzing of assets, liabilities and stockholders equity. Prerequisite: ENGL 111 and MATH 007 or the equivalent
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ACCT 211 - Financial Accounting
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ACCT 212: Managerial Accounting
4.00 Credits
La Sierra University
Introduction to cost concepts and costing problems, relevant costing for decision making, cost-volume-profit analysis, profit planning, responsibility accounting, variance analysis, and performance evaluation. Prerequisite: ACCT 211.
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ACCT 212 - Managerial Accounting
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ACCT 213: Computerized Accounting
4.00 Credits
La Sierra University
Introduction to the design, use, and control of accounting information systems. Application of professional software packages to transaction analysis and preparation of financial statements. Prerequisite: ACCT 211
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ACCT 213 - Computerized Accounting
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ACCT 331: Controllership
4.00 Credits
La Sierra University
Study of accounting techniques, concepts, and procedures related to the functions and responsibilities of the controller, with consideration of management reporting systems, planning and controlling functions, resource allocation, transfer pricing, the general ledger-based system, departmental expense control, and investment planning.
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ACCT 331 - Controllership
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ACCT 341: Intermediate Accounting I
4.00 Credits
La Sierra University
The history and rule-making process of accounting, the major financial statements, and generally accepted accounting principles applicable to the time-value of money, cash, receivables, and inventory. Prerequisite: 213.
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ACCT 341 - Intermediate Accounting I
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ACCT 342: Intermediate Accounting II
4.00 Credits
La Sierra University
Generally accepted accounting principles for reporting fixed assets, intangible assets, current and long-term liabilities and stockholder's equity. Prerequisite: ACCT 341.
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ACCT 342 - Intermediate Accounting II
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ACCT 343: Reporting Issues in Intermediate Accounting
4.00 Credits
La Sierra University
Accounting for special accounting classifications and related topics, including investments, pensions, leases, income taxes, accounting changes, statement of cash flows, full disclosure, and financial statement analysis. Prerequisite: ACCT 342.
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ACCT 343 - Reporting Issues in Intermediate Accounting
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ACCT 354: Federal Income Tax:Individuals
4.00 Credits
La Sierra University
Provisions of federal income tax laws and regulations affecting the determination of an individual taxpayer's net taxable income, with emphasis on preparation of individual tax returns. Prerequisite: ACCT 211.
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ACCT 354 - Federal Income Tax:Individuals
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ACCT 355: Federal Income Tax:Business Entities
4.00 Credits
La Sierra University
Provisions of federal tax laws and regulations affecting partnerships, corporations, estates, trusts and non-profit organizations; also includes discussion of tax accounting, reorganizations and tax planning. Prerequisite: ACCT 354.
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ACCT 355 - Federal Income Tax:Business Entities
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ACCT 362: Cost Accounting
4.00 Credits
La Sierra University
This class is designed for students seeking professional accounting designations. Topics include contemporary costing systems. joint and by-product costing, activity based costing, and cost allocation techniques in manufacturing and service organizations. Prerequisite: ACCT 212.
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ACCT 362 - Cost Accounting
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