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Course Criteria
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4.00 Credits
Not open to freshmen. A study of financial accounting emphasizing income measurement, the valuation of assets, and accounting for liabilities and shareholder's equity. Proper financial statement presentation and disclosure covered in detail. Faculty: J. MCENERNEY 4.000 Credit hours 4.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Business Division Business Studies Department
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4.00 Credits
ACCT 2110 with a grade of C or better. Not open to freshmen. A study of the accounting information needs of internal management. Examines responsibility accounting and techniques for analyzing managerial accounting information for decision making and control. Faculty: STAFF 4.000 Credit hours 4.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Business Division Business Studies Department
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1.00 - 4.00 Credits
Independent Study in Accounting. 1.000 TO 4.000 Credit hours Levels: Undergraduate Schedule Types: Independent Study Business Division Business Studies Department
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4.00 Credits
ACCT 2110 with grades of C or better. Not open to freshmen. Comprehensive study of the principles, concepts, postulates, and techniques of accounting for assets and liabilities. In-depth review of the accounting cycle and changing concepts of economic measurements and their application to business in a dynamic economy. An in-depth study of accounting and the time value of money. Use of computer applications software packages is incorporated into this course. Faculty: G. CHHATWAL 4.000 Credit hours 4.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Business Division Business Studies Department
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4.00 Credits
ACCT 2120 with a grade of C or better. Open only to juniors and seniors. Designed with the AICPA model tax curriculum in mind, this course presents an introduction to federal taxation from a business entity perspective. Topics include tax research, personal income tax formula, depreciation, sole proprietorship taxation, corporation taxation, partnership taxation, retirement plans, and tax accounting. The course emphasizes the comparison of the different forms of doing business. This course is recommended for all undergraduate business students. Faculty: F. THOMAS, M. DEBELLO 4.000 Credit hours 4.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Business Division Business Studies Department
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4.00 Credits
ACCT 3110 with grades of C or better. Open only to juniors and seniors. An in-depth, comprehensive study of the principles, concepts, postulates, and techniques of accounting for corporations' assets, liabilities and stockholders equity. Issues of valuation, impairment, presentation and analysis are studied. Use of a spreadsheet package is incorporated into this course. Faculty: STAFF 4.000 Credit hours 4.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Business Division Business Studies Department
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4.00 Credits
ACCT 2120 and BSNS 2120 with a grade of C or better. Not open to freshmen.. An in-depth study of problems and procedures for establishing cost systems in a firm. Examines various concepts of responsibility accounting and the role of accounting in the decision-making process. Examines implications of the standards established by the Cost Accounting Standards Board. Problem solving techniques using Microsoft Excel are applied in this course. This course is recommended for all business majors. Faculty: STAFF 4.000 Credit hours 4.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Business Division Business Studies Department
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4.00 Credits
ACCT 3120 with grades of C or better. Open only to juniors and seniors. An in-depth, comprehensive study of the priciples, concepts, postulates and techniques of accounting for corporations, and related topics such as fund-flow statements, pensions, leases, tax allocation, special recognition situations, full disclosure in financial reporting, and accounting changes and error analysis. Accouting research techniques and computer software applications are incorporated in this course. Faculty: J. MCENERNEY 4.000 Credit hours 4.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Business Division Business Studies Department
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4.00 Credits
ACCT 2120 with a grade of C or better. Open only to juniors and seniors. The study of fund accounting principles and procedures used by governmental and non-profit institutions. This course also provides an overview of auditing, budgeting, and financial planning for government operations. Faculty: STAFF 4.000 Credit hours 4.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Business Division Business Studies Department
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1.00 - 4.00 Credits
Independent Study in Accounting 1.000 TO 4.000 Credit hours Levels: Undergraduate Schedule Types: Independent Study Business Division Business Studies Department
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