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Course Criteria
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3.00 Credits
Pr., BUSN 1000, MATH 1100 or MATH 1120 or equivalent, sophomore standing or permission of dean. An introduction to the fundamentals of financial accounting, including a study of the accounting process, how general purpose financial state- ments are prepared and how to read and interpret these statements.
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3.00 Credits
Pr., ACCT 2010. Covers the use of accounting data in the management functions of planning and controlling through the study of the manufacturing process, budgeting, cost benefit analysis, cost-volume-profit analysis, performance evaluation, product costing and pricing.
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3.00 Credits
Pr., ACCT 2020, junior standing. The study of accounting theory as it applies to accounting practice and financial reporting according to generally accepted accounting principles.
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3.00 Credits
Pr., ACCT 3110. Continuation of ACCT 3110 with introduction of specialized accounting topics.
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3.00 Credits
Pr., ACCT 2020, junior standing. The study of cost behavior as it relates to cost accumulation, allocation and control procedures for manufacturing, service and governmental organi- zations, with an emphasis on job-order, process, activity and standard costing methods along with related budgeting and planning techniques.
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3.00 Credits
Pr., junior standing. Income taxation of individuals, sole proprietors, partnerships, corporations and fiduciaries with emphasis on role of taxation in the business decision-making pro- cess and introduction to basic tax research and use of tax software.
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3.00 Credits
Pr., ACCT 3120. Advanced accounting theories and methods, consolidation of financial statements, and other special problems. Duplicate credit will not be allowed for ACCT 4130 and ACCT 6130.
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3.00 Credits
Pr., ACCT 2020, INFO 2070, junior standing. Introduction to accounting information systems with an emphasis on the understanding of transactions and relationships found in basic transaction cycles and the internal controls required by management.
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3.00 Credits
Pr., ACCT 3210. The study of advanced cost accumulation and allocation and control techniques for manufacturing, service and governmental organizations, with an emphasis on internal decision making, product-pricing and critical firm analysis.
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3.00 Credits
Pr., ACCT 3310. Specialized tax determination problems of individuals, corporations, estates and trusts. Additional emphasis on tax research and compliance. Duplicate credit will not be allowed for ACCT 4320 and ACCT 6320.
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