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Course Criteria
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3.00 Credits
3 class hours 3 Credits Introduction to basic financial accounting principles and their application to current business practices for single proprietorships. Major emphasis is placed on the accounting cycle, current assets and liabilities, merchandising and inventory, non-current assets and payroll.
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3.00 Credits
3 class hours 3 Credits Microcomputer Accounting Applications is a stand-alone, introductory computerized accounting course. The course is intended to provide business students with the basics of accounting while introducing them to an automated accounting system. This course is not a prerequisite to Financial Accounting I, nor is it a requisite to the AS degree in Accounting Technology.
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3.00 Credits
3 class hours 3 Credits Prerequisite: ACG 1001 Continuation of financial accounting principles for partnerships and corporations. Major emphasis is placed on stockholder's equity, long-term liabilities, subsidiaries, statement of cash flow, and analysis of financial statements.
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3.00 Credits
3 class hours 3 Credits Prerequisite: ACG 2011 Introduction to basic managerial accounting principles and their application to current business practices for all forms of business organizations. Emphasis is placed on product costing, responsibility accounting and ± performance evaluation, budgeting, decision analysis, and just-in-time philosophy.
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3.00 Credits
This course reviews the accounting model, statement preparation, concepts, standards and principles underlying the measurement and reporting of financial position. The major instructional emphasis is placed on a systematic and in-depth study of the financial statements and underlying records with special attention given to the elements composing working capital, investments, and assets.
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3.00 Credits
As the second course of the series, this course continues an in-depth study of financial statements and underlying records. The elements that comprise the equity side of the balance sheet are emphasized with additional attention given to special problems in income determination and financial reporting. Major areas of instruction for this course include long-term investments, tangible fixed assets, acquisitions, utilization retirement, depreciation, depletion and restatement, intangible assets, deferred charges, insurance, special purpose funds, liabilities, accounting for bonds, pensions and leases, corporations, contributed capital at formation, and retained earnings.
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3.00 Credits
This course provides a study of the relationship of cost accounting to the control and decision-making functions of management. Emphasis is placed on the review of accounting for costs followed by a detailed consideration of product costing for both job order and process cost systems. Major areas of instruction include the accumulation of cost data with detailed coverage of materials, labor and factory overhead, job order and process costing, budgeting, and standard costs.
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3.00 Credits
This course covers definitions and operations of the various funds used in Government and non-profit accounting: 1) fund accounting principles and concepts; 2) record keeping requirements; and 3) various tax reporting requirements and forms.
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3.00 Credits
This course addresses the use of accounting information by non-financial managers. Emphasis is placed on the interpretation of accounting information and the language of financial accounting to effectively participate in activities such as planning, investment, control, and managerial decision making.
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3.00 Credits
This course addresses the use of managerial accounting information by non-accounting managers. Emphasis is placed on the language and use of internal accounting information in planning, organizing, controlling, and directing activities/functions of organizations.
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