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ACC 301: Intermed Financial Acct I
3.00 Credits
Western Connecticut State University
An in-depth study of those intermediate accounting principles and practices used in financial recording and reporting. Following an extensive review of the fundamental process, content emphasis is on the financial statements and current assests. Fall and spring semesters.
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ACC 301 - Intermed Financial Acct I
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ACC 302: Intermed Financial Acct II
3.00 Credits
Western Connecticut State University
This is a continuation of ACC 301, with coverage of the conceptual framework, fixed assets, intangibles, current and long-term liabilities, investments, and stockholders' equity. Fall and spring semester.
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ACC 302 - Intermed Financial Acct II
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ACC 303: Intermed Financial Acct III
3.00 Credits
Western Connecticut State University
A continuation of Intermediate Financial Accounting I and II . The course includes study of leases, compensation, changes and errors, income taxes, and the statement of cash flows, and derivatives. Fall and spring semesters.
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ACC 303 - Intermed Financial Acct III
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ACC 340: Business Law I
3.00 Credits
Western Connecticut State University
A systematic presentation and discussion of the legal principles and concepts affecting business procedures and practices. Particular emphasis is given to the historical nature and role of law in torts, contracts, and commercial paper. The Uniform Commerical Code and the major federal acts affecting the economics of business are reviewed. Fall semester only.
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ACC 340 - Business Law I
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ACC 341: Business Law II
3.00 Credits
Western Connecticut State University
Designed to develop student awareness of the legal rights and responsibilities of persons who are entrepreneurs as well as citizens. Presents topics on accountants liability, securities regulation, agency, partnership, corporation, property, insurance and estates. A required course for students seeking to pass the law section of the Uniform Certified Public Accountancy Examination. Spring semester only.
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ACC 341 - Business Law II
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ACC 361: Cost Accounting
3.00 Credits
Western Connecticut State University
The continuing study of the control and distribution of cost within firms as an effective analytical tool to management in planning and controlling business operations. Fall semester only.
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ACC 361 - Cost Accounting
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ACC 403: Federal Taxation
3.00 Credits
Western Connecticut State University
A detailed analysis of tax law, rules and regulations as applied to businesses and individuals. This course deals primarily with the taxation of individuals. Fall semester only.
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ACC 403 - Federal Taxation
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ACC 404: Advanced Taxation
3.00 Credits
Western Connecticut State University
A continuation of the content of ACC 403. This course intends to familiarize the student with tax problems encountered by such entities as partnerships, corporations, estates, and trusts. Spring semester only.
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ACC 404 - Advanced Taxation
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ACC 405: Auditing
3.00 Credits
Western Connecticut State University
A study of the accounting professional's responsibilities in connection with auditing situations. Emphasis is both on audit theory and the practical applications of auditing standards in a simulated audit. Fall semester only.
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ACC 405 - Auditing
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ACC 407: Consol,Govt,Not-for-Prof Acc
3.00 Credits
Western Connecticut State University
The course examines how mergers and acquisitions are handled and how foreign subsidiares' financial statements are either translated or re-measured into U.S. dollars. It further treats how governmental and not-for-profit entities account for sources and uses of resourses. Fall semester.
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ACC 407 - Consol,Govt,Not-for-Prof Acc
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