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Course Criteria
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3.00 Credits
Prerequisite: Placement in MATH 120. Exploration of the nature of accounting information and the environment in which it is developed and used. Topics covered include procedures used to record, classify and summarize business transactions in accounting records; measurement of business income; internal control; and preparation and uses of financial statements. (Fall Semester)
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3.00 Credits
Prerequisite: ACCT 211 with a grade of "C" or higher . Comprehensive coverage of basicaccounting information. Topics focus on issues which primarily affect corporations, including organization, operations, stockholders' equity, special liabilities, investments in corporate securities, federal income taxes, cash flows, and financial statement analysis. (Spring Semester)
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33.00 Credits
Prerequisite for ACCT 301: ACCT 212 with a grade of "C" or higher. Prerequisite for ACCT 302:ACCT 301 with a grade of "C" or higher . A comprehensive study of accounting theory and practice,with special attention given to FASB Statements and Opinions. Issues related to asset and liability valuation, income determination, and the presentation and interpretation of financial statements will be analyzed. Computerized practice sets required. (Fall & Spring Semesters)
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4.00 Credits
Prerequisite: ACCT 211 with a grade of "C" or higher . A study of accounting as a managerial toolfor decision making in the planning and control cycle. Areas of study include cost behavior, activitybased costing (ABC), master budget and capital budgeting, and divisional performance measurements. (Available only through the SGPS)
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3.00 Credits
Prerequisite: ACCT 212 with a grade of "C" or higher. Recommended: MATH 120 with a gradeof "C" or higher . Comprehensive study of the technical aspects of cost accounting systems withemphasis on process cost systems. The more quantitative aspects of management are covered including decision-making under uncertainty, cost behavior and regression analysis, and yield variances. (Fall Semester, odd years)
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3.00 Credits
Prerequisite: ACCT 308 with a grade of "C" or higher . Study of accounting as a managerial toolin the planning and control cycle. Special attention is given to cost-volume-profit relationships, job-order costing, budgeting, standard costing, capital budgeting, cost behavior patterns, transfer pricing, and divisional performance measurement. (Spring Semester, even years)
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3.00 Credits
Prerequisite: ACCT 212 with a grade of "C" or higher . Comprehensive coverage of thefundamental concepts in federal income taxation with an emphasis on individual taxation. Topics include the statutory basis of tax law, determination of income, deductions, losses, credits and tax liability, and property transactions. The Internal Revenue Code and Treasury Regulations are an integral part of this course. (Fall Semester, odd years)
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3.00 Credits
Prerequisite: ACCT 321 with a grade of "C" or higher . Comprehensive coverage of thefundamental concepts in federal income taxation with an emphasis on partnership, corporate, gift, trust, and estate taxation. Corporate and partnership topics include the determination of income, deductions, losses, credits, and tax liability; liquidating and non-liquidating distributions; acquisitions and reorganizations; estate planning mechanisms; and related special issues. The Internal Revenue Code and Treasury Regulations are an integral part of this course. (Spring Semester, even years)
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3.00 Credits
Prerequisite: ACCT 212 with a grade of "C" or higher . Study of the planning, implementation,operation, and analysis of electronic data processing systems in accounting and the use of the information for financial reporting and control. Flowcharting will be emphasized. Computerized practice set required. (Spring Semester, odd years)
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3.00 Credits
Prerequisite: ACCT 212 with a grade of "C" or higher . In-depth coverage of the fundamentalaccounting principles applicable to government, hospitals, schools, and other non-profit organizations. Topics include budgetary accounting and the analysis and interpretation of non-profit financial statements. Pronouncements of the Governmental Accounting Standards Board (GASB) will be emphasized. (Spring Semester, even years)
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