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ACCT 2100: Acct for Non-Business Majors
3.00 Credits
Albany State University
An overview of the basic concepts of accounting for users of accounting information with a proper balance between conceptual understandings and procedural training. The course provides an appropriate mix between financial and managerial accounting, designed for non- business majors.
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ACCT 2101: Accounting Principles I
3.00 Credits
Albany State University
A study of the underlying theory and application of financial accounting concepts. Prerequisite: MATH 1111.
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ACCT 2102: Accounting Principles II
3.00 Credits
Albany State University
A study of the underlying theory and application of managerial accounting concepts. Prerequisite: ACCT 2101.
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ACCT 3101: Intermediate Accounting I
3.00 Credits
Albany State University
Financial accounting and reporting related to the develop- ment of accounting standards, financial statements, cash and receivables. Prerequisite: ACCT 2102.
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ACCT 3102: Intermediate Accounting II
3.00 Credits
Albany State University
Financial accounting and reporting related to inventory, property, plant and equipment, intangibles, liabilities,and stockholders' equity. Prerequisite: ACCT 3101 and FINC 3105.
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ACCT 3103: Intermediate Accounting III
3.00 Credits
Albany State University
Financial accounting and reporting related to investments, leases, income taxes, pensions, accounting changes, errors, earnings per share and financial reporting and analysis. Prerequisite: ACCT 3102.
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ACCT 3103 - Intermediate Accounting III
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ACCT 4101: Cost Accounting I
3.00 Credits
Albany State University
A study of cost concepts and cost flows, cost behavior and cost estimation, job order costing, process costing, activity based costing, and joint product and by product costing. Prerequisite: ACCT 2102.
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ACCT 4111: Auditing I
3.00 Credits
Albany State University
Principles and problems of auditing financial statements with emphasis on GAAS, Rules of Conduct, Code of Ethics, Internal Control and Audit Report. Prerequisite: ACCT 3102.
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ACCT 4121: Tax Accounting I
3.00 Credits
Albany State University
A sudy of the income tax law, especially as it is applied to individuals. Includes the concepts of gross income, business and personal deductions, filing status, gains and losses, cost recovery, and tax determination. Prerequisite: ACCT 2102.
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ACCT 4205: Accounting Info. Systems
3.00 Credits
Albany State University
Principles of accounting systems investigation, design and installation. Procedures for electronic data processing, information retrieval, and application of quantitative tools in systems. Prerequisite: ACCT 2102 and BISE 2010.
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