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ACCT 2102: Intermediate ACcounting I
3.00 Credits
Becker College
Gives the student an understanding of the theoretical foundations of accounting using manual and computer applications. Topics include temporary investments, cash, receivables, inventories, fixed assets, marketable securities and current liabilities. Prerequisite: ACCT1002.
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ACCT 2102 - Intermediate ACcounting I
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ACCT 2103: Intermediate ACcounting II
3.00 Credits
Becker College
A continuation of ACCT2102 Intermediate Accounting I, focusing on land, buildings, and equipment; current and long-term liabilities; the stockholders' equity; and the statement of cash flow. Prerequisite: ACCT2102.
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ACCT 2103 - Intermediate ACcounting II
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ACCT 2900: Career Internship
3.00 Credits
Becker College
Career Internship
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ACCT 2900 - Career Internship
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ACCT 2909: Cooperative Education for ACcounting
3.00 Credits
Becker College
Places students in off-campus work experiences, which may include a bank, accounting firm, or insurance office. A minimum of 144 hours is required. Open to sophomores either summer, fall, or spring semester. Prerequisite: 2.5 CGPA.
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ACCT 2909 - Cooperative Education for ACcounting
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ACCT 3100: Advanced ACcounting
3.00 Credits
Becker College
Presents the theory and problems related to partnership formation, distribution of income and losses, admission of new partners and partnership liquidation. Also includes the examination of corporate consolidation using the purchase and pooling methods and the consolidations of financial statements of parent and subsidiary companies of both domestic and foreign operations. Prerequisite: ACCT2103.
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ACCT 3100 - Advanced ACcounting
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ACCT 3200: Cost ACcounting
3.00 Credits
Becker College
Examines the principles involved in cost of a manufacturing company. Techniques for job order, process costing, standard costing and control cost procedures will be used to solve business problems. The course will culminate with capital budget decision making. Prerequisite: ACCT2103.
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ACCT 3200 - Cost ACcounting
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ACCT 4100: ACcounting Research
3.00 Credits
Becker College
A culmination course using case analysis of business operations requiring the use of documented support of an accounting opinion based on an examination of accounting literature such as federal and state laws and regulations, auditing standards, GAAP, industry guides and other authoritative literature. Prerequisite: ACCT2103.
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ACCT 4100 - ACcounting Research
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ACCT 4200: Federal Taxation I
3.00 Credits
Becker College
A broad examination of state and federal income tax laws and regulations. Includes the determination of taxable income, allowable deductions, gains and losses of individuals, partnerships and corporations with an emphasis on tax planning. Prerequisite: ACCT2103.
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ACCT 4200 - Federal Taxation I
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ACCT 4201: Federal Taxation II
3.00 Credits
Becker College
An investigation of the Internal Revenue Code provisions applicable to partnership formation, operation, reorganization, and liquidation; and an investigation of the provisions applicable to small businesses, S corporation, and consolidated corporation in relation to formation, accumulated earnings and profits and liquidation. Prerequisite: ACCT2103.
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ACCT 4201 - Federal Taxation II
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ACCT 4300: Auditing
3.00 Credits
Becker College
Gives an understanding of the auditing process and the working papers necessary as support documentation for the examination of business records in accordance with auditing standards as expressed in the public accounting audit opinion. Prerequisite: ACCT2103.
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ACCT 4300 - Auditing
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