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Course Criteria
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3.00 Credits
An overview of the basic topics in financial and managerial accounting. Emphasis on how accounting and accounting reports are used by managers and organization stakeholders. Credit will not be given for this course taken by business or accounting majors. 3 credits.
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3.00 Credits
Prerequisite: ACC 201. Continued studies in accounting concepts and procedures with emphasis on accounting for corporations and partnerships and managerial accounting including financial reporting and financial statement analysis. 3 credits.
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3.00 Credits
Prerequisite: ACC 202, ENG 102. An in-depth study of the role of the modern management accountant and the application of traditional and activity-based cost analysis to diverse industries and manufacturing operations. Characteristics of business costs are analyzed and the principles of various cost systems are examined. Emphasis is given to the use of cost systems and data in strategic and managerial decision making. 3 credits.
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3.00 Credits
Prerequisite: ACC 201, 202, ENG 102. An in-depth study of financial statement preparation, accounting theory, and accounting practice for current assets and non-current assets, and related income effects. The application of generally accepted accounting principles in financial accounting and reporting. 4 credits.
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3.00 Credits
Prerequisite: ACC 307, ENG 102. Continuation of ACC 307 with emphasis on accounting theory and practice for long term liabilities and shareholder equity accounts, and related income effects. 4 credits.
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3.00 Credits
Prerequisites: ACC 305, ENG 102. Builds on the material studied in Cost and Managerial Accounting, ACC 305. This course is a more in-depth look at specialized topics such as joint products and byproducts, job order costing, transfer pricing, and quantitative methods applied to cost accounting such as linear programming, regression analysis, and other statistical tools. 3 credits.
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3.00 Credits
Prerequisites: ACC 201, 202, ENG 102. Introduction to the federal income tax structure. Concepts and methods of determining the taxable income of individuals, allowed deductions, credits, and property transactions; the interpretation and application of the IRS Code and regulation; tax computations and filing. 3 credits.
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3.00 Credits
Prerequisite: ACC 410, ENG 102. Taxation of corporations. Special problems in the taxation of corporations, individuals, partnerships, fiduciaries, estate and gift taxes. Tax research techniques. Includes special topics. 3 credits.
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3.00 Credits
Prerequisite: ACC 308, ENG 102. The legal and professional responsibilities of accountants as auditors. Includes the theory of auditing and audit program development; generally accepted auditing standards of evidence, review, and controls. Review of internal controls, audit procedures, and development of audit programs for various types of businesses; consideration of the auditor's professional and ethical standards. 3 credits.
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3.00 Credits
Prerequisite: ACC 414, ENG 102. Builds on Auditing, ACC 414, to develop and integrate advanced auditing subjects and developments in current practices. Special audit examination topics and audit technique issues are presented together with a discussion of current issues in the profession. 3 credits.
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