|
|
|
|
|
|
|
|
|
|
Course Criteria
Add courses to your favorites to save, share, and find your best transfer school.
-
3.00 Credits
A study of the major concepts related to taxation with emphasis on the federal income tax for individuals including the implications of being a sole proprietor, partner of a partnership, and a corporate shareholder. Major topics covered include: different types of taxes; formation of the tax law; gross income; deductions; the tax formula; tax credits; filing status; tax treatment for capital gains and losses; and selected nontaxable transactions. Prerequisite: ACCT 320. Enrollment restricted. LEC
-
3.00 Credits
An introduction to basic concepts of income tax and how the tax law is formed. While tax problems of an individual are considered, emphasis is placed on tax factors to consider when conducting a business either as a single proprietor, corporation, or partnership. Not open to students with credit in ACCT 330. This course is for non-accounting majors. Prerequisite: ACCT 201. Enrollment restricted. LEC
-
1.00 - 5.00 Credits
This is a variable-topic seminar. Its purpose is to allow the occasional offering of accounting topics not covered by established courses. Prerequisite: Determined for each topic by the instructor. Enrollment restricted. LEC
-
3.00 Credits
Acontinuation of the study of generally accepted accounting principles (GAAP) underlying the preparation and interpretation of general-purpose financial statements. The focus of this course is on the liability and equity sections of the balance sheet, including such topics as loans, bonds, leases, pensions, accounting for income taxes, equity transactions, employee stock options, earnings per share, and cash flows. Application of many of the authoritative accounting pronouncements is illustrated. Prerequisite: ACCT 320. Enrollment restricted. LEC
-
1.00 - 5.00 Credits
Individual study of selected topics in business not otherwise available to the student. Topics selected to be determined by the special interests and objectives of the student in consultation with a faculty member who will supervise the reading and research. Prerequisite: DSCI 310, FIN 310, MGMT 310, and MKTG 310; approval of the Area Director. Enrollment restricted. LEC
-
3.00 Credits
The fundamental concepts of audit risk, evidence accumulation and materiality are applied to financial statement audits using established accounting principles as the criterion for evaluating fair presentation. Audit objectives and procedures are studied in relation to the opinion which the auditor expresses on clients' financial statements. Financial statement audits are compared with other types of engagements performed by public accountants, and with other types of audits, such as compliance and operational audits. Prerequisite: ACCT 311 and ACCT 410. Enrollment restricted. LEC
-
3.00 Credits
Introduction to taxation for corporations, partnerships, S corporations and limited liability companies. The course will also include coverage of property transactions, methods of accounting, tax-related investment decisions, and selected tax issues. Prerequisite: ACCT 330. Enrollment restricted. LEC
-
1.00 - 3.00 Credits
Internships provide opportunities for students to combine their academic education with a meaningful experience in the business world. Accounting internships allow students to explore career pathways in accounting, further their professional growth, expand professional networks, and increase the relevancy of their academic course work. The internship course combines job-related activities of the accounting internship position with a set of academic requirements. These requirements include academic assignments as well as a pre- and post-internship seminar held in the semester before and after the semester in which the internship occurs. Internships for credit must be approved by the Director of the Internship Program prior to the internship experience. Students may not receive more than three hours of internship credit from any of the following, BUS 599, ACCT 599, FIN 599, IBUS 599, IST 599, MGMT 599, or MKTG 599. ACCT 599 may count as an Accounting elective for students majoring in Accounting. Prerequisite: Approval of the internship; two of the following: DSCI 310, FIN 310, MGMT 310, MKTG 310. Enrollment restricted. LEC
-
2.00 Credits
Financial Accounting
-
2.00 Credits
Managerial Accounting
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Privacy Statement
|
Terms of Use
|
Institutional Membership Information
|
About AcademyOne
Copyright 2006 - 2025 AcademyOne, Inc.
|
|
|