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Accounting 2310: Principles of Accounting I
3.00 Credits
University of Central Arkansas
This is a required course for all business majors in the business foundation. The mode of instruction is lecture/problem solving. The course covers the fundamental principles of accounting; measurement, evaluation, and recording. The preparation and composition of financial statements is examined. Prerequisites: MATH 1390, sophomore status. Fall, spring, summer.
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Accounting 2310 - Principles of Accounting I
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Accounting 2311: Principles of Accounting II
3.00 Credits
University of Central Arkansas
This is a required course for all business majors in the business foundation. The mode of instruction is lecture/problem solving. The course is a continuation of the study of measurement, evaluation, and recording of business information as a basis for decision making. Evaluation of alternatives, profitability, and strategy are examined. Prerequisite: ACCT 2310. Fall, spring, summer.
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Accounting 2311 - Principles of Accounting II
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Accounting 2321: Legal Environment of Business I
3.00 Credits
University of Central Arkansas
This is a required course for all business majors in the business foundation. The mode of instruction is lecture. The course is a study of the constitution and business; the court system and other means of dispute resolution; anti-trust issues; business and labor; consumer rights; enforceable contracts; business and its environment including social responsibility, ethics, and protecting the physical environment. Prerequisite: sophomore status. Fall, spring, summer.
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Accounting 2321 - Legal Environment of Business I
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Accounting 3311: Intermediate Accounting I
3.00 Credits
University of Central Arkansas
This is a required course for accounting and finance majors. The mode of instruction is lecture/problem solving. The course covers valuation, classification, and presentation in financial statements of business enterprises with emphasis on determination and valuation of assets and current liabilities. Prerequisite: ACCT 2311. Fall, spring, summer.
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Accounting 3311 - Intermediate Accounting I
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Accounting 3312: Intermediate Accounting II
3.00 Credits
University of Central Arkansas
This is a required course in the accounting major, an elective course in the accounting minor, and an elective course in the finance major. The mode of instruction is lecture/problem solving. The course is a continuation of financial reporting concepts with emphasis on the statement of cash flows and the valuation of long-term liabilities and stockholder's equity on the balance sheet. In addition, the valuation, classification, and presentation of pensions, leases, and income taxes is covered. Prerequisite: ACCT 3311 with a minimum grade of C. Fall, spring, summer.
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Accounting 3312 - Intermediate Accounting II
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Accounting 3314: Managerial Accounting
3.00 Credits
University of Central Arkansas
Course is not open to accounting majors. Degree credit is not given for both ACCT 3314 and ACCT 3315. The mode of instruction is lecture/problem solving. The course provides a study of the types of information managers need to plan and control business operations, where to obtain this information, and how to use this information in decision making. The course makes extensive use of computer technology. Prerequisite: ACCT 2311. On demand.
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Accounting 3314 - Managerial Accounting
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Accounting 3315: Cost Accounting
3.00 Credits
University of Central Arkansas
This is a required course in the accounting major. This course may substitute for ACCT 3314 for all business majors. The mode of instruction is lecture/problem solving. The course provides an examination of the concepts, analysis, and procedures to provide relevant financial and non-financial information to management for purposes of planning, controlling, and evaluating operations. Prerequisite: ACCT 2311. Fall, spring, summer.
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Accounting 3315 - Cost Accounting
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Accounting 3316: Individual Taxation
3.00 Credits
University of Central Arkansas
This is a required course in the accounting major. Mode of instruction is lecture/problem solving. The course studies the fundamentals of taxation with major emphasis on those provisions having application to individual taxpayers. Prerequisite: ACCT 2311. Fall, spring.
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Accounting 3316 - Individual Taxation
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Accounting 3320: Accounting Information Systems
3.00 Credits
University of Central Arkansas
This is a required course for accounting majors and substitutes for MIS 3321 in the business core. The mode of instruction is lecture/computer applications. The course covers the analysis and design of systems to process and report relevant accounting and non-accounting information for business entities. The course focuses on internal controls and uses the simulated processing of accounting information in a hands-on microcomputer lab environment. Prerequisites: ACCT 3311 with a minimum grade of C; MIS 2343. Fall, spring, summer.
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Accounting 3320 - Accounting Information Systems
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Accounting 3322: Legal Environment of Business II
3.00 Credits
University of Central Arkansas
This is an elective course but is recommended for students who plan to sit for the CPA Exam. The mode of instruction is lecture. A study of agency, commercial paper, forms of business organizations; real and personal property; bailments; the liability of accountants and other professionals; bankruptcy as applied to the different forms of business organizations. Prerequisite: ACCT 2321. Fall, spring.
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