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ACCT 2134: Principles of Accounting II
4.00 Credits
Transylvania University
The concepts of cost in developing information for management use in the determination of income, the selection of activities or projects, and the measurement of performance. Prerequisite: ACCT 2014.
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ACCT 3022: Independent Study
2.00 Credits
Transylvania University
A study of the tools and techniques of research, the use of the library and Internet resources, and the planning and execution of a research project with a written report. May be repeated for a total of two units of credit. (1/2 course unit.) Standard or CR/NC grading.
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ACCT 3022 - Independent Study
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ACCT 3024: Independent Study
1.00 Credits
Transylvania University
A study of the tools and techniques of research, the use of the library and Internet resources, and the planning and execution of a research project with a written report. May be repeated for a total of two units of credit. (1 course unit.) Standard or CR/NC grading.
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ACCT 3024 - Independent Study
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ACCT 3034: Intermediate Accounting I
4.00 Credits
Transylvania University
A more advanced study of the functions, theory, and practice of accounting and of their relationship to business management; the usefulness and limitations of accounting in providing information on financial activities, the acquisition of assets and services, the determination of income, and equity interests; the features of internal control; and the presentation, interpretation, and analysis of financial statements. Prerequisite: ACCT 2134.
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ACCT 3034 - Intermediate Accounting I
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ACCT 3044: Intermediate Accounting II
4.00 Credits
Transylvania University
A continuation of ACCT 3034.
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ACCT 3044 - Intermediate Accounting II
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ACCT 3084: Governmental Accounting
4.00 Credits
Transylvania University
The application of accounting principles to governmental and nonprofit organizations. Topics include budgets for resource management and the operation of general and special revenue funds. Prerequisite: ACCT 2134.
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ACCT 3084 - Governmental Accounting
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ACCT 3094: Income Taxation
4.00 Credits
Transylvania University
A presentation of the U.S. income tax system applicable to individuals, partnerships, and corporations, including topics such as the determination of gross income, business and personal deductions, and accounting methods. Prerequisite: ACCT 2134.
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ACCT 3094 - Income Taxation
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ACCT 3144: Cost Accounting
4.00 Credits
Transylvania University
Presentation of cost accumulation methods, responsibility accounting, budgeting, and the entire spectrum of cost and profit analysis. Emphasis on developing information for management use in the determination of income, selection of activities (or projects), and the measurement of performance. Specific topics include process costing, joint and by-product costs, decision models, cost behavior, and variance analysis. Prerequisite: ACCT 2134.
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ACCT 3144 - Cost Accounting
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ACCT 3212: Special Topics in Accounting
1.00 - 2.00 Credits
Transylvania University
This course will be offered in May term periodically in order to present creative or special topics of interest in the area of accounting. (1/2 course unit.) Prerequisite: Permission of the instructor.
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ACCT 3212 - Special Topics in Accounting
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ACCT 3214: Special Topics in Accounting
1.00 Credits
Transylvania University
This course will be offered in May term periodically in order to present creative or special topics of interest in the area of accounting. (1 course unit.) Prerequisite: Permission of the instructor.
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