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ACG 2021: Introduction to Financial Accounting
3.00 Credits
Florida State University
This course offers an introduction to financial accounting concepts, placing emphasis on financial statements and how they reflect business transactions. Please note, Accounting Majors must earn at least a "B" in this course to proceed to required 3000 level accounting courses.
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ACG 2071: Introduction to Managerial Accounting
3.00 Credits
Florida State University
Prerequisite: ACG 2021 with a grade of "C–" or better. An introduction to managerial accounting concepts. Credit not allowed for accounting majors.
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ACG 3101: Financial Accounting and Reporting I
3.00 Credits
Florida State University
Prerequisite: ACG 2021 with a grade of "B" or better. In-depth study of financial reporting concepts and generally accepted practice including an overview of the accounting cycle, current liabilities, current and noncurrent assets. Emphasis on analyzing financial events and the consequences of financial reporting alternatives.
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ACG 3111: Financial Accounting and Reporting II
3.00 Credits
Florida State University
Prerequisite: ACG 3101 with a grade of "C" or better. In-depth study of financial reporting concepts and generally accepted practice for long-term liabilities, leases, pensions, income taxes, and stockholders equity and earnings per share. Emphasis on analyzing financial events and the consequences of financial reporting alternatives on financial statements.
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ACG 3171: Analysis of Financial Statement Presentation
3.00 Credits
Florida State University
Prerequisite: ACG 2021 with a grade of "C–" or better. Analysis of the assumptions and procedures underlying financial statements. The impact of accounting policies on the use of the financial disclosures made by business enterprises. Credit not allowed for accounting majors.
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ACG 3331: Cost Accounting and Analysis for Business Decisions
3.00 Credits
Florida State University
Prerequisite: ACG 2071 with a grade of "C–" or better. Study of techniques of cost accounting and cost analysis for various business decisions. Credit not allowed for accounting majors.
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ACG 3341: Cost Accounting I
3.00 Credits
Florida State University
Prerequisites: ACG 2021 with a grade of "B" or better, MAC 2233, and QMB 3200. Planning and control of economic entities through cost-volume-profit relationships, job order, process and standard cost accounting. The relationship of accounting systems to decision making is emphasized.
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ACG 3351: Cost Accounting II
3.00 Credits
Florida State University
Prerequisite: ACG 3341 with a grade of "C–" or better. Planning and control of economic entities through direct and relevant costing, inventory management, decentralized operations, capital budgeting, and quantitative techniques. The relationship of accounting systems to decision making is emphasized.
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ACG 3949: Cooperative Education Work Experience
0.00 Credits
Florida State University
(S/U grade only.)
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ACG 4201: Financial Accounting and Reporting III
3.00 Credits
Florida State University
Prerequisites: ACG 3111 with a grade of "C–" or better and CGS 2100. In-depth study of financial reporting concepts and generally accepted practice for investments, business combinations, consolidated enterprises, and foreign operations and the statement of cash flows. Emphasis on analyzing financial event and the consequences of financial reporting alternatives.
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