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Course Criteria
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3.00 Credits
Basic principles of accounting theory for proprietorships. Theory of the accounting cycle, debit and credit, books of original entry, ledgers, working papers, and financial statements are presented.
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3.00 Credits
A continuation of Principles of Accounting I with an emphasis in corporation accounting. Includes financial statement analysis, accounting for stocks and bonds, and partnership considerations. Prerequisite: ACC 2003, Principles of Accounting I.
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3.00 Credits
Intermediate accounting theory for the balance sheet accounts covering plant and equipment, intangible assets, long-term liabilities, and capital accounts. Also, the structure and principles followed in preparing the income statement and statement of changes in financial position. Prerequisite: ACC 2013, Principles of Accounting II.
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3.00 Credits
A consideration of the basic procedures underlying the treatment of the public and government accounts and of the scope and nature of financial statements for governments, schools, and hospitals. Prerequisite: ACC 2013, Principles of Accounting II.
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3.00 Credits
A study of the concepts and definitions of Federal income taxation that apply to both individual income tax returns (including sole proprietorships) and tax returns for corporations, partnerships and trusts. Prerequisite: ACC 3103 Intermediate Accounting I.
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3.00 Credits
A continuation of Intermediate Accounting I. A study of intangible assets, deferred charges, long-term debt, capital stock, retained earnings, statement of change in financial position, leases, price level and fair-value accounting, and analysis of financial position. Prerequisite: ACC 3103, Intermediate Accounting I.
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3.00 Credits
A study of the elements of production under the job cost, process cost, and standard cost systems; inventory of materials; payrolls and taxes; budgets; wage plans; and other related topics. Prerequisite: ACC 3103, Intermediate Accounting I.
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3.00 Credits
A study of selected topics within the accounting discipline that relate to the impact of advances in information technology on the performance of accounting functions within an organization. The selected topics discuss how accountants can improve the design and functioning of an accounting information system so that it truly adds value to the organization. Prerequisite: ACC 3203, Intermediate Accounting II.
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3.00 Credits
A study of complex accounting theory and problems relating to partnerships, corporations, joint ventures, consignments, consolidations, and mergers. Prerequisite: ACC 3203, Intermediate Accounting II.
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3.00 Credits
A study of the Federal Income and Social Security taxes with emphasis on the determination of taxable income for individuals. Special emphasis will be placed on preparing returns under Federal and Arkansas income tax statutes. Prerequisite: ACC 2013, Principles of Accounting II.
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