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ACC 101: Introductory Accounting I
3.00 Credits
Thomas More University
The ACC101-102 sequence offers a study of generally accepted accounting principles for corporations, partnerships, and individual proprietorships. Special attention is given to the needs of management in terms of day-to-day control of the enterprise, as well as in terms of those decisions involved in setting long-range goals, commitments, and policies.
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ACC 101 - Introductory Accounting I
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ACC 102: Introductory Accounting II
3.00 Credits
Thomas More University
Prerequisite: ACC 101. The ACC101-102 sequence offers a study of generally accepted accounting principles for corporations, partnerships, and individual proprietorships. Special attention is given to the needs of management in terms of day-to-day control of the enterprise, as well as in terms of those decisions involved in setting long-range goals, commitments, and policies.
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ACC 102 - Introductory Accounting II
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ACC 201: Intermediate Accounting I
3.00 Credits
Thomas More University
Prerequisite: ACC 101 and 102. A thorough course in theory and problems in which various methods of solving practical accounting problems are presented. The course supplies a broad background of accounting theory that will enable the student to recognize accepted differences in accounting methods and to develop individual concepts in matters of accounting principles. Knowledge of working paper layout is a primary requisite and the problems offered are a challenge to students' ability to observe, reason, and to make proper decisions on the basis of known facts.
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ACC 201 - Intermediate Accounting I
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ACC 202: Intermediate Accounting II
3.00 Credits
Thomas More University
Prerequisite: ACC 201. A further development of the practical aspects of accounting, illustrating accepted methods of recording issuances of various types of stock for corporations and various capital accounts. Other topics included are problems in presentation of various liabilities and funds and the preparation of comparative reports and statement analysis.
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ACC 205: Accounting for Management
3.00 Credits
Thomas More University
A course examining the use of costs in business planning, control, and management decision making. An emphasis is placed on the identification and analysis of relevant costs in specific decision making situations.
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ACC 205 - Accounting for Management
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ACC 208: A Survey of Financial Accounting
3.00 Credits
Thomas More University
Course Requirement: Accelerated Program students completing prerequisites for the M.B.A. program. A prerequisite to the accounting course required in the M.B.A. program. An emphasis is placed on financial accounting topics, including the time value of money concepts, with a concentration on the use of financial information.
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ACC 208 - A Survey of Financial Accounting
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ACC 210: Survey of Accounting
4.00 Credits
Thomas More University
Course requirement: B.B.A. (Accelerated option) students. An introduction to accounting for B.B.A. (Accelerated option) students. The emphasis is on financial accounting topics, with concentration on the uses of financial information. The course also covers managerial topics such as budgeting, cost-volume-profit analysis, and standard cost. This course replaces ACC 101 and 102 for B.B.A. (Accelerated option) students.
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ACC 210 - Survey of Accounting
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ACC 301: Cost Accounting I
3.00 Credits
Thomas More University
Prerequisite: ACC 101 and 102. A study in the control and cost of materials, direct labor, and overhead with special emphasis on job-shop and process costing, cost allocation and Activities-Based costing systems and management.
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ACC 301 - Cost Accounting I
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ACC 302: Cost Accounting II
3.00 Credits
Thomas More University
Prerequisite: ACC 301. An advanced course in cost management and decision making techniques, budgeting, and financial planning, standard costing systems and performance measurement.
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ACC 305: Governmental Accounting
3.00 Credits
Thomas More University
A study of the principles and procedures of fund accounting as used by governmental, educational, and other non profit or public funded entities.
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ACC 305 - Governmental Accounting
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