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ACCT 1131: Accounting I
3.00 Credits
Fairleigh Dickinson University-College at Florham
The theory of debit and credit, journalizing, posting to general and subsidiary ledgers, the preparation of working papers, balance sheets, income statements and statements of owner's equity; adjusting, closing and reversing entries; accounting in business and manufacturing concerns. Fall [9/4/1996]
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ACCT 1131 - Accounting I
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ACCT 1132: Accounting II
3.00 Credits
Fairleigh Dickinson University-College at Florham
Accounting data in formulating managerial decision analysis and interpreting financial statements; the nature, source and flow of funds; the preparation of fund statements; the safeguarding of assets; special problems in cash, payroll and sales taxes, investments, fixed assets and liabilities. Spring [7/1/1996]
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ACCT 1132 - Accounting II
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ACCT 1133: Business Law I
3.00 Credits
Fairleigh Dickinson University-College at Florham
An analysis of fundamental branches of law under which business enterprises are organized and activities conducted; state and federal laws and administrative agency regulations that authorize, limit or control the conduct of business. Spring [9/4/1996]
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ACCT 1133 - Business Law I
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ACCT 2021: Accounting Principles I
3.00 Credits
Fairleigh Dickinson University-College at Florham
The functions of accounting in the business environment. An introduction to the basic concepts and standards that underlie an accounting information system. Emphasis is on financial reporting with the preparation of the balance sheet, statement of retained earnings and the income statement. Included in the study is the effect of business transactions on the items reported in those reports. [1/29/2001]
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ACCT 2021 - Accounting Principles I
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ACCT 2122: Accounting Principles II
3.00 Credits
Fairleigh Dickinson University-College at Florham
A continuation of the basic ACCT 2021 Accounting Principles I course, emphasizing managerial accounting issues. Topics include cost behavior, budgeting and standard costing. Course will stress managerial usefulness of accounting information. [1/29/2001]
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ACCT 2122 - Accounting Principles II
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ACCT 2267: Fund of Federal Taxation
3.00 Credits
Fairleigh Dickinson University-College at Florham
An introduction to federal taxation. This course studies tax principles as they affect the individual. Topics include identification of the taxpayer; income and deductions; deferral and nonrecognition transactions; and converting taxable income into tax liability. Use of expert computer systems will be used in the course. Fall [9/4/1996]
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ACCT 2267 - Fund of Federal Taxation
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ACCT 3241: Financial Accounting Theory I
3.00 Credits
Fairleigh Dickinson University-College at Florham
This is the initial course in the accounting major and will expand on the basic concepts developed in ACCT 2021, ACCT 2122 Accounting Principles I,II. Topics will include theories of asset and liability valuation, financial statement presentation and comparisons to financial statement presentations in other countries. [9/5/2001]
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ACCT 3241 - Financial Accounting Theory I
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ACCT 3390: Accounting Information Systems
3.00 Credits
Fairleigh Dickinson University-College at Florham
The problems and procedures concerning the design and installation of accounting systems. Development of account classifications and internal controls with emphasis on the accountant's use of the computer as an aid to management. [1/2/1997]
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ACCT 3390 - Accounting Information Systems
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ACCT 4242: Financial Accounting Theory II
3.00 Credits
Fairleigh Dickinson University-College at Florham
A continuation of ACCT 3241 Financial Accounting Theory I, this course will explore contemporary accounting issues in diversified topics such as pensions, leases, deferred income taxes and revenue recognition. [9/5/2001]
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ACCT 4242 - Financial Accounting Theory II
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ACCT 4243: Cost Measurement and Control
3.00 Credits
Fairleigh Dickinson University-College at Florham
This course continues the managerial accounting concepts fromACCT 2122 Accounting Principles II. Topics include product costing, cost behavior and variance analysis. Emphasis will be placed on communication skills necessary to convey concepts and extensive use of the computer for problem solving. [9/5/2001]
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ACCT 4243 - Cost Measurement and Control
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