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Course Criteria
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3.00 Credits
The accounting principles which shape the financial reporting practices followed by entities that prepare financial statements in accordance with generally accepted accounting principles are discussed. Course also includes the determination of income components and balance sheet elements with brief coverage of the statement of cash flows.
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3.00 Credits
A continuation of ACC 311. Course focuses on more complex accounting applications such as leases, postretirement benefits, accounting for income taxes, and other topics. Additionally, the course includes coverage of the statement of cash flows.
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3.00 Credits
This course focuses on the financial accounting and reporting processes in health care, service industry, and governmental organizations. Practice problem solving techniques related to health care organizations. This will not count as an accounting course for accounting majors and will not satisfy any accounting requirements needed to sit for the CPA exam in Florida.
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3.00 Credits
Course provides an introduction to the field of auditing. It concentrates on conducting an audit of financial statements in accordance with generally accepted auditing standards. Course covers accounting information systems, audit planning, audit risk and materiality assessments, evaluation of internal control, audit evidence, documentation, and audit reports.
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3.00 Credits
Basic concepts of federal income taxation applicable to all taxpayers. The principles of individual income taxation, the tax consequences of property transactions, and an introduction to the impact of income taxes on corporations and partnerships are discussed. Emphasis is placed on study of the basic income tax formula including income exclusions, inclusions, statutory deductions, exemptions and credits. The fundamentals of tax research are also introduced. For students who need to take ACC 303, this course satisfies that requirement. PREREQUISITE: ACC 311.
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3.00 Credits
Study of Federal income tax laws and regulations as they affect corporations, partnerships, their owners, and employees. Emphasis is placed on tax planning aspects of formation, operation, reorganization, distribution, and liquidation of corporations and partnerships. Also includes an introduction to estate and gift taxation.
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3.00 Credits
Contemporary accounting systems are computer based. Course covers the nature, design, implementation, and controls in computerized systems as well as manual systems. Micro computers are used as a learning tool.
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3.00 Credits
The primary focus of the course is on business combinations and preparing consolidated financial statements. Additionally, there is coverage of the accounting principles and practices applied to foreign operations and partnerships. For Accounting majors who need to take a 500-level accounting course, this course satisfies that requirement. PREREQUISITE: ACC 312.
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3.00 Credits
The latest developments in cost and managerial accounting are studied. Using case studies, the course focuses on activity based product cost allocation methodology in terms of: (1) basic concepts and rationale, (2) applicability in both manufacturing and service industries, (3) strategic cost analyses, and (4) applicability in total quality management programs. Other topics include cost pools, two stage costing methodologies, and the behavioral aspects of cost systems. Finally, students implement an activity based cost system using commercially developed software.
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3.00 Credits
Course develops a student's understanding of the theory and practice of relational database management systems in the accounting view of enterprise-wide databases. With a focus on controls, students build accounting system elements related to main accounting transaction cycles, the revenue cycle, and the purchase cycle.
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