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Course Criteria
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3.00 Credits
A study of the underlying theory and application of financial accounting concepts. It introduces accounting as a decision making tool. Financial accounting principles, methods, and procedures, including assets, liabilities, equity, and financial statements are examined.
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3.00 Credits
Prerequisite: ACCT 2101 with a grade of C or better. A study of the underlying theory and application of managerial accounting concepts. It is a continuation of ACCT 2101 as a decision making tool. Financial and management accounting principles, methods, and procedures, including the analyzing and interpreting of financial statements as tools in the organization's information system are examined.
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3.00 Credits
Prerequisites: Completion of the lower division Business core (Areas A and F) with a grade of C or better in each course. The first of a 3-course sequence that examines the theory and application of generally-accepted accounting principles to financial accounting statements and transactions. Topics include conceptual framework, accounting standards, the accounting process, financial statements, time value of money, accounting for cash and receivables, and inventories.
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3.00 Credits
Prerequisite: ACCT 3111 with a grade of C or better. The second of a 3-course sequence that examines the theory and application of generally accepted accounting principles to financial accounting transactions affecting asset, liability and owners' equity accounts. Topics include accounting for property, plant and equipment, depreciation and depletion, intangible assets, current and long term liabilities, stockholders' equity, earnings per share, and investments.
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3.00 Credits
Prerequisite: ACCT 3111 with a grade of C or better. The third of a 3-course sequence that examines the theory and application of generally accepted accounting principles to complex financial accounting transactions, financial statement preparation, and topics in financial accounting. Topics include revenue recognition, pension cost accounting, and the statement of cash flows
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3.00 Credits
Prerequisites: Completion of the lower division Business core (Areas A and F) with a grade of C or better in each course. Basic cost accounting concepts and techniques, with an emphasis on providing information for management decision making. Topics include job and process costing, manufacturing cost behavior and control, and standard costing.
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3.00 Credits
Prerequisites: Completion of lower division Business core (Areas A and F) with a grade of C or better in each course. Analysis of manual and computer-based accounting systems, with emphasis on internal controls required to insure the integrity of data collection and processing.
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3.00 Credits
Prerequisite: ACCT 3112 and ACCT 3113. Advanced financial accounting concepts and techniques, with emphasis on accounting for partnerships, mergers, business combinations and foreign currency transactions.
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3.00 Credits
Prerequisite: ACCT 3112 or 3113. Current issues and directives of the accounting profession and the Securities and Exchange Commission.
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3.00 Credits
Prerequisites: Completion of the lower division Business core (Areas A and F) with a grade of C or better in each course. Problems and procedures pertaining to accounting for local and state governments and not-for-profit accounting. Topics include classification of receipts and expenditures, preparation of reports, budgeting, operations, and fund accounting transactions.
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