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ACC 101: Principles of Accounting I
3.00 Credits
Carlos Albizu University-Miami
This course defines the objectives of accounting and their relationship to business. The fundamentals and principles are included, such as debits and credits, classification of accounts, journalizing, preparation of financial statements and the use of the trial balance.
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ACC 101 - Principles of Accounting I
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ACC 102: Principles of Accounting II
3.00 Credits
Carlos Albizu University-Miami
An introduction to accounting theory including the function of financial and managerial accounting and the uses of accounting information in decision making within a business. Topics include financial statement analysis, inventory accounting, fixed asset accounting and depreciation, payroll liabilities and taxes, corporation equity transactions, business entity considerations and financial ratio analysis.
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ACC 102 - Principles of Accounting II
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ACC 201: Introduction to Financial Accounting
3.00 Credits
Carlos Albizu University-Miami
An introduction to financial accounting concepts and analysis with emphasis on corporate financial statements and determination of income. This course introduces the double entry accounting process, preparation of financial statement and how to interpret and draw conclusions from financial statements.
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ACC 201 - Introduction to Financial Accounting
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ACC 202: Introduction to Managerial Accounting
3.00 Credits
Carlos Albizu University-Miami
An introduction to managerial accounting concepts as a tool to enhance managerial decision making. This course introduces concepts and techniques such and ratio and variance analysis and cost allocation used to produce managerial decision making information.
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ACC 202 - Introduction to Managerial Accounting
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ACC 431: Managerial Accounting
3.00 Credits
Carlos Albizu University-Miami
This module will focus on three levels of analysis and its effect upon cost centers and profit centers. These areas will be addressed as they relate to cost accounting, cost-volume-profit analysis, budget, variance and relevant cost analyses for decision-making. Adult learners will be expected to apply concepts covered in earlier courses in accounting.
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ACC 431 - Managerial Accounting
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ACC 435: Managerial Finance
3.00 Credits
Carlos Albizu University-Miami
This course in corporate finance first covers the organization-wide use of financial planning within the firm. The adult learner will explore the financial tools available for planning and analysis, as well as how those tools are utilized to manage cash flows and financial resources, and to evaluate future investment opportunities. Next, three primary topics in corporate finance will be developed. These topics include the importance of short-term finance for current operations, the use of capital budgeting tools for investment analysis, and the foundation of long-term finance for defining the organization's cost of capital and optimal capital structure.
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ACC 435 - Managerial Finance
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ACC 441: Introduction to Taxation
3.00 Credits
Carlos Albizu University-Miami
This course introduces the student to taxation of business entities and transactions. Topics include taxation of property transactions, various tax issues that apply to different tax entities, tax administration and practice, and the taxation effects of formation, operating, and dissolution of several types of businesses.
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ACC 441 - Introduction to Taxation
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ACC 461: Income Tax
3.00 Credits
Carlos Albizu University-Miami
Federal income tax fundamentals with emphasis on individual tax returns. Topics discussed include determination of gross income, short term and long term capital gain and losses, deductions and exemptions, and tax credits.
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ACC 461 - Income Tax
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AMH 201: The African American Experience
3.00 Credits
Carlos Albizu University-Miami
This course presents the historical, social, political and economic factors affecting individuals of African descent living in America as well as the impact on the development and growth of the United States. This course is designed to raise students' awareness and sensitivity of the multicultural composition of American culture.
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AMH 201 - The African American Experience
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AMH 202: Multi- Cultural America
3.00 Credits
Carlos Albizu University-Miami
This course presents types of cultural and racial groups, causes and consequences of prejudice and discrimination, and suggests approaches to resolving conflicts that arise due to the inter-group differences. African-American, Hispanic/Latino, Asian American, and Native American are some of the minority groups included.
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AMH 202 - Multi- Cultural America
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