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ACG 2071: Principles of Accounting
2.00 - 3.00 Credits
Florida Atlantic University
Prerequisite: ACG 2021 with grade of "C" or better Introduction to managerial accounting concepts. Emphasis is placed on use of accounting information in decision-making. Note: The following accounting and tax courses are open to College of Business majors only. Non-Business majors must have prior written approval from the School of Accounting to enroll in these courses.
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ACG 3131: Intermediate Theory
1.00 - 3.00 Credits
Florida Atlantic University
Prerequisite: ACG 2071 A user-oriented overview of financial reporting and practice with a focus on how management decisions impact financial statements.
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ACG 3131 - Intermediate Theory
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ACG 3141: Intermediate Theory
2.00 - 3.00 Credits
Florida Atlantic University
Prerequisite: ACG 3131 A continuation of ACG 3131. Study of present and future value concepts, current liabilities to material covered, longterm liabilities and related issues, accounting changes, leases, principles of revenue recognition and accounting for investments.
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ACG 3151: Intermediate Theory
3.00 Credits
Florida Atlantic University
Prerequisites: ACG 3141 A continuation of ACG 3141. Study of the accounting for owners equity, earnings per share, pensions, deferred taxes and statement of cash flows.
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ACG 3341: Cost Accounting
3.00 Credits
Florida Atlantic University
Prerequisite: ACG 2071, and junior standing Designed to establish a working knowledge of two areas: 1) cost accounting techniques, including job costing, process costing, cost analysis, cost volume profit analysis, cost allocation, activity-based costing, budgeting, variance analysis, and transfer pricing, and 2) application of costing techniques to management decision making.
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ACG 3351: Cost Accounting Practice
3.00 Credits
Florida Atlantic University
Prerequisite: ACG 3341 A continuation of ACG 3341, this course expands the understanding of behavioral concepts and applied processes in decision making within an organization.
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ACG 3949: Cooperative Education- Accounting
1.00 - 3.00 Credits
Florida Atlantic University
No credit toward degree. Grading: S/U
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ACG 4173: Financial Analysis
3.00 Credits
Florida Atlantic University
Prerequisite: ACG 3131 or FIN 3403 Analysis of business and financial information using published annual reports and other external information sources.
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ACG 4401: Accounting Information Systems
1.00 - 3.00 Credits
Florida Atlantic University
Prerequisites: ACG 3131 Design and operation of accounting information systems as affected by information theory, computers and behavioral concepts. Internal control in the design and analysis of systems. EDP Audit concepts and techniques are briefly considered.
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ACG 4452: Accounting for E- Commerce
3.00 Credits
Florida Atlantic University
Prerequisites: ACG 2021, ACG 2071, and junior standing Covers E-commerce topics of relevance for accounting and business students. Topics include E-commerce security and attestation issues, XML, E-commerce taxation, E-commerce business valuation, etc.
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