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ACT 2200: Financial Accounting
3.00 Credits
Nova Southeastern University
Provides an introduction to financial accounting and its decision-making elements. Areas covered are the conceptual frameworks of accounting, financial statements and their components, and advance manufacturing environments. Prerequisite: MATH 1030 or higher.
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ACT 2300: Managerial Accounting
3.00 Credits
Nova Southeastern University
Integrates the accounting process with the planning, coordinating, and control functions of the business organization. Topics include strategic planning, tactical and operational decision making, budgeting, responsibility accounting, and performance measurement. Prereqiuiste: ACT 2200 or equivalent.
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ACT 3030: Cost Management
3.00 Credits
Nova Southeastern University
Students learn cost measurement techniques in the manufacturing and service sectors. Using a strategic approach, the course examines the design and operation of cost accounting systems in both traditional and advanced manufacturing environments. Prerequisite: ACT 2300.
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ACT 3050: Intermediate Accounting I
3.00 Credits
Nova Southeastern University
Study the conceptual framework of accounting and the development of the balance sheet and income statement. Examine the concepts underlying the valuation of current and non-current assets and current liabilities. Cover the recognition and measurement of Income. Prerequisite: ACT 2200.
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ACT 3050 - Intermediate Accounting I
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ACT 3060: Intermediate Accounting II
3.00 Credits
Nova Southeastern University
Continuation of Intermediate Accounting I. Study of long-term liabilities (including bonds, pensions, and leases), inter-period tax allocation, owners' equity, and earnings per share. Prerequisite: ACT 3050.
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ACT 3060 - Intermediate Accounting II
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ACT 3070: Intermediate Accounting III
3.00 Credits
Nova Southeastern University
This course continues the analysis of the accounting principles used to generate financial statements. Topics covered include an investigation of stockholder's equity, earnings per share, the statement of cash flows, investments, derivatives, and accounting changes and error correction. Prerequisite: ACT 3060.
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ACT 3900: Accounting Internship/Cooperative Education
3.00 Credits
Nova Southeastern University
Work placement for a period of 16 weeks in the student's major area of study or area of career interest. A minimum of 240 hours is required. Prerequisites: cumulative GPA of 2.5 or higher, completion of 36 or more credits towards degree, and permission from Director. Position must be approved by Career Services before student may register for this course. Student can participate in an Internship a maximum of two semesters.
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ACT 3999: Prior Learning Credits in Accounting
1.00 - 12.00 Credits
Nova Southeastern University
This course number and prefix indicate award of upper-level undergraduate prior learning credit in Accounting. This course is repeatable up to 12 credits.
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ACT 3999 - Prior Learning Credits in Accounting
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ACT 4010: Advanced Accounting
3.00 Credits
Nova Southeastern University
Study of accounting principles and practices related to business combinations (accounting for mergers and acquisitions, constructing consolidated financial statements), foreign operations (recording foreign currency transactions and hedging exchange risk, currency translation of foreign subsidiary financial statements), and local governments. Examination of the cash flow statement and accounting changes. Prerequisite: ACT 3070 or equivalent.
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ACT 4050: Accounting Information Systems
3.00 Credits
Nova Southeastern University
Examines the design, construction, and operation of accounting information systems. Information theory, database construction, computer hardware and software selection, and internal control are also covered. Prerequisites: ACT 3070.
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