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Course Criteria
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3.00 Credits
3 credits. Study of financial accounting processes, including analysis and recording of transactions, preparation of financial statements, and written communication of financial information. PREREQ: ENGL 101 and MATH 143. F, S, Su
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3.00 Credits
3 credits. Understanding a business from an internal management perspective. Basic terminology and use of basic cost behavior, cost analysis, and planning models to support a firm's decision making process. Basic spreadsheet assignments using Excel. PREREQ: ACCT 201 and MATH 143. F, S, Su
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3.00 Credits
3 credits. Overview of the use of financial and managerial accounting information by internal and external decision makers; emphasis on the uses and limitations of accounting information with real-world emphasis where appropriate. Available to non-business majors only. D
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3.00 Credits
3 credits. Fundamental accounting principles of valuation and income determination. Financial accounting reporting in concept as well as in accordance with generally accepted accounting principles. PREREQ: ACCT 201, ENGL 101, ECON 201, ECON 202 and MATH 143. PREREQ OR COREQ: FIN 315 or FIN 317. F, S
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3.00 Credits
3 credits. Continuation of ACCT 323. Accounting principles of valuation and income determination. Financial accounting reporting in concept as well as in accordance with generally accepted accounting principles. PREREQ: ENGL 101, ECON 201, ECON 202, and MATH 143. PREREQ OR COREQ: FIN 315 or FIN 317. F, S, Su
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3.00 Credits
3 credits. Study of federal income taxation and its application to individual taxpayers and business enterprises. Practical problems in making and filing returns. PREREQ: ACCT 202, ENGL 101, ECON 201, ECON 202, and MATH 143. F, S
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3.00 Credits
3 credits. A strategic approach to supporting managerial decision-making throughout an orga nization and across the value chain. Emphasizes the measurement, analysis, communication and control of financial and nonfinancial accounting information. PREREQ: ACCT 201, ACCT 202, MGT 217, and MATH 143. PREREQ OR COREQ: ENGL 308. F, S
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1.00 Credits
1 credit. Seminar requiring students to research and present specialized accounting topics. PREREQ: ENGL 101, ECON 201, ECON 202, and MATH 143. PREREQ OR COREQ: ACCT 323, and FIN 315 or FIN 317. D
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3.00 Credits
3 credits. Practical accounting issues related to starting and managing a small business, including taxes, system design and implementation, financial presentation and analysis, and personal financial planning. PREREQ: ACCT 201 and ACCT 202. D
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3.00 Credits
3 credits. For prospective business managers, owners, or investors interested in important tax consequences of alternative financial transactions. PREREQ: ECON 201, ECON 202, and FIN 315. D
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