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Course Criteria
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4.00 Credits
Introduces financial accounting. Emphasizes measuring, reporting, and analyzing financial activity. Covers the accounting cycle, accounting for assets, liabilities, equity, revenues, expenses, and financial statements. (Formerly ECBU 201). 4.000 Credit Hours
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0.00 Credits
0.000 Credit Hours
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4.00 Credits
Continues ACCT 201 and introduces managerial accounting. Covers corporate accounting, financial statement analysis, managerial/cost concepts, job-order and process costing, CVP relationships, and budgeting. (Formerly ECBU 202). 4.000 Credit Hours Prerequisites: Undergraduate level ECBU 201 Minimum Grade of C- or Undergraduate level ACCT 201 Minimum Grade of C-
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0.00 Credits
0.000 Credit Hours
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4.00 Credits
Emphasizes the nature and purpose of financial statements and the uses of accounting information for planning, control, and decision-making. (Formerly ECBU 203). 4.000 Credit Hours
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4.00 Credits
Examines theoretical foundation of US corporation financial accounting and reporting. Discuses GAAP relating to the conceptual framework of financial reporting, asset valuation, and financial statement preparation. Not challengeable. (Formerly ECBU 301). 4.000 Credit Hours Prerequisites: Undergraduate level ECBU 202 Minimum Grade of C- or Undergraduate level ACCT 202 Minimum Grade of C-
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4.00 Credits
Continues ACCT 301. Includes liabilities, stockholders' equity, income recognition, income taxes, pensions, leases, EPS, and additional reporting requirements. Not challengeable. (Formerly ECBU 302). 4.000 Credit Hours Prerequisites: Undergraduate level ECBU 301 Minimum Grade of C- or Undergraduate level ACCT 301 Minimum Grade of C-
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4.00 Credits
Studies accounting for governmental and other not-for-profit entities. Emphasizes federal, state, and local governments, hospitals, universities, and voluntary health and welfare organizations. (Formerly ECBU 305). 4.000 Credit Hours Prerequisites: Undergraduate level ECBU 202 Minimum Grade of C- or Undergraduate level ACCT 202 Minimum Grade of C-
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4.00 Credits
Studies cost/management accounting theory and application, job order and process cost systems, C-V-P analysis and cost behavior, standard costing, cost allocation, and budgeting. Not challengeable. (Formerly ECBU 307). 4.000 Credit Hours Prerequisites: (Undergraduate level ECBU 202 Minimum Grade of C- or Undergraduate level ACCT 202 Minimum Grade of C-) and (Undergraduate level BUS 374 Minimum Grade of C- or Undergraduate level ECBU 172 Minimum Grade of C- or Undergraduate level ECBU 374 Minimum Grade of C- or Undergraduate level ECBU 472 Minimum Grade of C- or Undergraduate level MATH 172 Minimum Grade of C-)
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4.00 Credits
Studies the IRC as it applies to the taxation of individuals. Covers federal tax rules and regulations, research methods, and IRS forms and schedules. Not challengeable. (Formerly ECBU 308). 4.000 Credit Hours Prerequisites: Undergraduate level ECBU 202 Minimum Grade of C- or Undergraduate level ACCT 202 Minimum Grade of C-
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