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ACC 20024: Fundamentals of Accounting
3.00 Credits
Ottawa University-Ottawa
Learn how income statements, balance sheets and statements of cash flow are affected by various business events. Includes cause and effect relationships to changes in assets, liabilities, equity, revenue, expenses, gains, losses, net income, and distributions. Vertical statements model studied.
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ACC 20364: Accounting for Business Operations
3.00 Credits
Ottawa University-Ottawa
Introduces operating activities of business. Emphasis on using income statements to plan and evaluate operations of a for-profit entity.
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ACC 20364 - Accounting for Business Operations
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ACC 20464: Financing and Investing Activities
3.00 Credits
Ottawa University-Ottawa
Extension of ACC 20364 Accounting for Business Operations. Planning and evaluation of business operations and acquiring, disposing and financing assets of entity. Time value of money introduced. Emphasis on interpretation and use of the balance sheet and statement of cash flows. Prerequisite: ACC 20364 Accounting for Business Operations.
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ACC 30163: Cost Accounting
3.00 Credits
Ottawa University-Ottawa
Study of accounting for use by management in planning and control. Includes product costing techniques, comprehensive budgeting procedures, inventory planning control, and valuation. Prerequisites: ACC 20464 Accounting for Investing and Financing Activities, MAT 32044 Statistics.
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ACC 30664: Managerial Accounting
3.00 Credits
Ottawa University-Ottawa
Evaluation of financial performance for managerial planning and forecasting. Covers cost-volume profit analysis, break-even analysis, return on investment, and responsibility reporting.
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ACC 30664 - Managerial Accounting
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ACC 33164: Intermediate Accounting I
3.00 Credits
Ottawa University-Ottawa
Transition course from introductory level accounting. In-depth study and evaluation of financial accounting theory, concepts and analysis and their correlation with FASB statements. Prerequisite ACC 20464 Accounting for Investing and Financing Activities.
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ACC 33164 - Intermediate Accounting I
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ACC 33264: Intermediate Accounting II
3.00 Credits
Ottawa University-Ottawa
Emphasis on accounting theory and concepts as they apply to financial accounting. Special accounting problems peculiar to corporations, specifically stockholder's equity and long term debt and disclosure requirements. Statement of changes in financial position revisited. Objectives and procedures of financial analysis discussed. Prerequisite: ACC 33164 Intermediate Accounting I.
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ACC 33264 - Intermediate Accounting II
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ACC 36264: Federal Income Tax
3.00 Credits
Ottawa University-Ottawa
Basic U.S. federal tax law as it relates to an individual's income. Procedures, reports and requirements of U.S. federal income tax law for individuals and the general types of income and deductions. Introduces partnership and corporation income tax law and procedures.
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ACC 36264 - Federal Income Tax
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ACC 40164: Advanced Accounting
3.00 Credits
Ottawa University-Ottawa
Focuses on advanced theoretical concepts of accountancy. Includes measurement and analysis of economic data and formation, ownership and dissolution of business entities, including partnerships, mergers, consolidations and public institutions, liquidations, and bankruptcies.
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ACC 40164 - Advanced Accounting
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ACC 40165: Advanced Accounting II
3.00 Credits
Ottawa University-Ottawa
Continuation of Advanced Accounting focusing on theoretical concepts in accountancy. Includes further analyses of economic data and business ownership and dissolution. Advanced examination of topics in foreign currency transactions and reporting requirements, interim reporting and segment reporting requirements, partnership formation and liquidation, partnership income distribution, public institutions and bankruptcies. Prerequisite: Prerequisite: ACC 40164 Advanced Accounting.
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