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ACCT 210: Acct Principles & Control
3.00 Credits
Southern Illinois University Carbondale
Prevalent accounting principles and practices employed in business organizations. Accumulation of data and usefulness of reports are considered. Tax implications of business studied. Not open to students with a major in the College of Business. No credit given for ACCT 210 if credit is claimed for ACCT 220.
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ACCT 210 - Acct Principles & Control
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ACCT 220: Accounting I-Financial
3.00 Credits
Southern Illinois University Carbondale
[IAI course: BUS 903] This course covers the basic concepts, principles and techniques used to generate accounting data and financial statements and to interpret and use the financial data to enhance decision making. Restricted to sophomore standing.
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ACCT 220 - Accounting I-Financial
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ACCT 230: Accounting II-Managerial
3.00 Credits
Southern Illinois University Carbondale
[IAI Course: BUS 904] The use of accounting information for managerial planning, control and decision making through budgeting, cost and variance analyses, and responsibility accounting. Prerequisite: ACCT 220. Restricted to sophomore standing. Accounting majors and minors must pass ACCT 220 with a grade of C or better.
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ACCT 230 - Accounting II-Managerial
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ACCT 240: Accounting Princs & Control II
3.00 Credits
Southern Illinois University Carbondale
Prevalent accounting principles and practices used in planning, control and decision making in business organizations. How to use data to best use organizational data to understand the cost and managerial aspects of an organization. Tax implications of managerial decisions will be studied. Not open to students with a major in the College of Business. No credit is given for ACCT 240 if credit is claimed for ACCT 230.
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ACCT 321: Intermediate Accounting I
3.00 Credits
Southern Illinois University Carbondale
Current accounting principles and procedures relating to elements of financial reporting. Particular emphasis on current and fixed asset valuation. Prerequisite: MATH 140; ACCT 220 and ACCT 230 with a grade of C or better. Restrictions: College of Business majors or minors, junior standing or higher.
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ACCT 321 - Intermediate Accounting I
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ACCT 322: Intermediate Accounting II
3.00 Credits
Southern Illinois University Carbondale
Continuation of the study of accounting principles and procedures with emphasis on liabilities, corporate capital, and income determination. Preparation and use of special statements; analysis and interpretation of statements. Prerequisite: ACCT 321 with grade of C or better and MATH 140. Restrictions: College of Business majors or minors, junior standing or higher.
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ACCT 331: Cost Accounting
3.00 Credits
Southern Illinois University Carbondale
Interpretation and managerial implications of material, labor, and overhead for job order, process and standard cost systems, cost-volume-profit relationships, direct costing, and budgeting. Accounting for complex process production flows, joint and by-products, spoilage, and scrap. Responsibility accounting and reporting. Prerequisite: ACCT 220 & ACCT 230 with C or better; ACCT/MGMT 208; MATH 139 and MATH 140. Restrictions: College of Business majors or minors, junior standing or higher.
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ACCT 341: Introduction to Taxation
3.00 Credits
Southern Illinois University Carbondale
Background, principles, and procedures for the determination of taxable income as a basis for federal income tax. Particular attention is given to those aspects, which are at variance with usual accounting treatment in the determination of net income. Includes practice in the methodology of tax solutions. Prerequisite: accounting majors and minors must earn a grade of C or better in both ACCT 220 and ACCT 230. Restrictions: Accounting majors or minors, junior standing or higher.
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ACCT 341 - Introduction to Taxation
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ACCT 360: Acct Systems Operations
3.00 Credits
Southern Illinois University Carbondale
Accounting information systems analysis and design. Focusing on internal controls, data modeling, databases, documentation tools and information retrieval to improve business decisions. Prerequisite: C or better in MGMT 345. Restrictions: Accounting majors or minors, junior standing or higher, or consent of the school.
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ACCT 411: Enterprise Ntwrks & Commun
3.00 Credits
Southern Illinois University Carbondale
(Same as Management 411) Application of data communications and network technologies for improving business. Coverage includes, but is not limited to: introduction to the principles of data transmission technology, various communication architectures and protocols, basic network design principles, internet and intranet technologies, data security issues and elements of network management. Prerequisite: C or better in MGMT 345.
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