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ACCT 175,275,375,475: Independent Study
3.00 Credits
Briar Cliff University
Approved research project or reading program under the direction of accounting instructor. With department approval
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ACCT 175,275,375,475 - Independent Study
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ACCT 203: Principles of Accounting I
3.00 - 4.00 Credits
Briar Cliff University
A basic course in accounting theory and practice, nature of assets and equities; income measurement and preparation of financial statements. Fall, Winter
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ACCT 203 - Principles of Accounting I
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ACCT 204: Principles of Accounting II
3.00 - 4.00 Credits
Briar Cliff University
Development of accounting principles as they apply to assets and equities. Study of partnerships, corporations and introductory management accounting; analysis and interpretation of financial statements. Prerequisite: ACCT 203 Winter, Spring
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ACCT 204 - Principles of Accounting II
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ACCT 311: Vita
2.00 - 3.00 Credits
Briar Cliff University
Theory and practice of individual income tax preparation. This course fulfills the community service component. Prerequisite: Junior status Winter
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ACCT 311 - Vita
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ACCT 316: Federal Taxation I
3.00 Credits
Briar Cliff University
An introduction to federal tax law as it applies to individuals. Topics covered include the basic tax model, basic tax research and planning, determination of gross income, exclusions, adjustments, deductions, losses, taxable income, depreciation, passive activity losses, alternative minimum tax, tax credits, payment procedures, capital gains and losses, property transaction, nontaxable exchanges, accounting bases, accounting periods and return preparation. Prerequisite: ACCT 204 Fall
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ACCT 316 - Federal Taxation I
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ACCT 317: Federal Taxation II
3.00 Credits
Briar Cliff University
An introduction to federal tax law as it applies to corporation, partnerships, S-corporations, and trusts and estates. Basics of tax planning, research and tax preparation for some of these entities are also introduced. Prerequisite: ACCT 316 Fall
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ACCT 317 - Federal Taxation II
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ACCT 323: Intermediate Accounting I
3.00 - 4.00 Credits
Briar Cliff University
This course is designed as an intensive study of accounting principles and current methodology; analysis of problems concerning the recording and reporting of accounts; and the accounting process and the interrelationship of balance sheet and income statement accounts. Prerequisite: ACCT 204 Fall
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ACCT 323 - Intermediate Accounting I
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ACCT 324: Intermediate Accounting II
3.00 - 4.00 Credits
Briar Cliff University
This course focuses on the analysis of problems concerning the recording and reporting of liabilities; the capital structure of corporations; the communication and reporting of financial information; the preparation and interpretation of financial statements; and the reporting of pensions for corporations. Prerequisite: ACCT 323 Winter
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ACCT 324 - Intermediate Accounting II
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ACCT 340: Accounting Information Systems
3.00 Credits
Briar Cliff University
Information, communication and networking techniques applied within the context of transaction cycles and the internal control structure. Prerequisite: MIS 220, ACCT 204 Spring
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ACCT 340 - Accounting Information Systems
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ACCT 350: Cost Accounting I
3.00 Credits
Briar Cliff University
A study of the accounting principles related to job-order and process cost determination, jointproducts, by-products, material, labor, manufacturing, overhead, and standard cost accounting; electronic data processing for cost accumulation, reporting and control. Prerequisite: ACCT 204, ECON 201, Statistics course, MIS 220 or permission of instructor Winter
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ACCT 350 - Cost Accounting I
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