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Course Criteria
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3.00 Credits
This course introduces spreadsheets as an accounting tool. Using an accounting perspective, the student applies fundamental spreadsheet concepts. The spreadsheet is used as a problem solving and decision making tool. PREREQUISITES: ACC 122, CIS 155 or spreadsheet experience (all required).
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4.00 Credits
Focuses on comprehensive analysis of generally accepted accounting principles (GAAP), accounting theory, concepts and financial reporting principles for public corporations. It is the first of a two-course sequence in financial accounting and is designed primarily for accounting and finance majors. Focuses on the preparation and analysis of business information relevant and useful to external users of financial reports. Explores the theories, principles and practices surveyed in Accounting Principles and critically examines "real-world" financial analysis and reporting issues. PREREQUISITE: ACC 122.
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4.00 Credits
Focuses on the theoretical and practical aspects of accounting for long-term liabilities, stockholders' equity, investments, pensions and leases. Includes income tax allocation, financial statement analysis, cash flow statements and accounting methods changes. PREREQUISITE: ACC 211.
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3.00 Credits
Studies the principles, concepts and tools used in the analysis, design, implementation and integration of accounting systems, internal controls systems and accounting procedures. Key elements of system analysis, business systems design, accounting software selection, and the acquisition and implementation of systems are studied. Techniques and systems for electronic control systems, electronic data interchange, electronic funds transfer and Web commerce are explored.
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3.00 Credits
Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, process, standard and direct cost systems, budgeting, planning and control of costs. PREREQUISITE: ACC 122
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3.00 Credits
Focuses on the analysis of financial statements and other accounting data used by management in the planning and control functions. Includes a study of cost behavior, volume-cost-profit relationships, return on investment and the budgetary process. PREREQUISITE: ACC 122
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3.00 Credits
Introduces a microcomputer package, such as QuickBooks, One-write Plus or similar accounting application, for use in a small business. Focuses on installation, starting the application and converting a manual accounting system to an electronic system. Includes an easy-to-use bookkeeping system that incorporates all daily transactions and summarizes records in reports for a complete financial picture.
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3.00 Credits
Integrates accounting principles and practices with a computerized accounting package such as Peachtree, DacEasy, or other professional package. Emphasizes computerized functions of the general ledger and integrated accounts payable, accounts receivable, invoicing and payroll systems. PREREQUISITE: ACC 121 or 101.
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3.00 Credits
Provides students with a vehicle to pursue in-depth exploration of special topics of interest. PREREQUISITE: Instructor's permission.
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3.00 Credits
Meets the individual needs of students. Students engage in intensive study or research under the direction of a qualified Instructor. PREREQUISITE: Instructor's permission.
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