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Course Criteria
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3.00 Credits
No course description available.
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3.00 Credits
Primary emphasis will be in developing an understanding of the fundamental accounting concepts, with secondary emphasis on procedural mechanics. In addition, the student should develop an awareness of the language and environment of American business, an appreciation of accounting methodology, and skill in problem solving. Open only to students not majoring in the College of Business. Fall, Spring.
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3.00 Credits
Introduction to accounting and the accounting cycle. Basic accounting and reporting for merchandising and service oriented business organizations. Primary emphasis is on accounting principles applicable to measuring assets, liabilities, owners equity and income. Special measurement problems for partnerships and corporations. Fall, Spring, Summer.
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3.00 Credits
The course covers basic accounting and reporting for manufacturing companies. The course is also devoted to managerial uses of accounting data for the decision making function and to special accounting reports. Prerequisite, ACCT 2033 with a C or better. Fall, Spring, Summer.
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3.00 Credits
An in depth study of accounting statements, the accounting process, and inventory valuation procedures. Prerequisite, ACCT 2133 with C or better. Fall, Spring, Summer.
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3.00 Credits
A detailed study of operational assets, investments, liabilities, and an introduction to the corporate form of organization. Prerequisite, ACCT 3003 with a grade of C or better. Spring, Summer.
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3.00 Credits
Continuation of the study of the corporate form of organization. In addition, effort is devoted to error corrections, analysis of financial statements, funds flow and cash flow reporting, and the controversial areas of accounting. Prerequisite, ACCT 3013 with C or better. Fall, Spring.
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3.00 Credits
Accounting issues from the viewpoint of the manager. Examination of costing techniques, cost behavior, cost volume profit relationships, and budgeting. Emphasis is on use of relevant information in decision making for managers. Prerequisite, ACCT 2133 with a C or better. Fall, Summer.
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3.00 Credits
Continued examination of accounting issues from the viewpoint of the manager Emphasis is on current issues relevant to cost and managerial accounting. Prerequisite, ACCT 3053. Demand.
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3.00 Credits
Examines the laws, rules, and procedures of federal income taxes for individuals. In addition, the business events and transactions which influence taxable income for individuals are studied. Prerequisite ACCT 2133 with C or better. Fall, Spring.
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