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Course Criteria
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3.00 Credits
In-depth coverage of the theory and practice of financial accounting for assets, including accounting standards/concepts development, time value of money, and revenue recognition. Prerequisite(s): 120:030; 120:031; junior standing. (Offered Fall, Spring, and Summer)
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3.00 Credits
In-depth coverage of the theory and practice of financial accounting for liabilities and equity, including earnings per share, deferred taxes, pensions, leases, accounting changes, error corrections, and cash flows. Prerequisite(s): 120:030; 120:031; C- or better in 120:129; junior standing. (Offered Fall, Spring, and Summer)
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3.00 Credits
Management use of accounting data to aid in product costing, performance measurement, budgeting, and other operating decisions. Prerequisite(s): 120:030; 120:031; junior standing. (Offered Fall and Spring)
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3.00 Credits
Introductory course in federal income taxation as applied to individuals and businesses; emphasis on income and expense recognition, individual taxation, and property transactions. Prerequisite(s): 120:030; 120:031; 120:129; junior standing. (Offered Fall and Spring)
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3.00 Credits
Principles, practices, and procedures used to determine reliability of financial records and statements. Prerequisite(s): 120:030; 120:031; 120:129; 120:130; junior standing. (Offered Fall and Spring)
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3.00 Credits
Accounting for business combinations, foreign currency translation, consolidations, and derivatives and hedging. Prerequisite(s): 120:030; 120:031; 120:129; 120:130; junior standing. (Offered Fall and Spring)
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3.00 Credits
Analysis of computer-based accounting information systems including flowcharting of business processes and study of internal controls; involves significant manual and computerized practice cases. Prerequisite(s): 120:030; 120:031; 120:129; 150:080; junior standing. (Offered Fall and Spring)
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3.00 Credits
In-depth coverage of the theory and practice of governmental and not-for-profit accounting. Includes financial reporting requirements for government-wide consolidations/reconciliations and CAFR. Prerequisite(s): 120:030; 120:031; 120:129; 120:130; junior standing. (Offered Fall and Spring)
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3.00 Credits
Emphasis on advanced costing techniques such as activity based costing, benchmarking, balanced scorecard, theory of constraints, and others necessary for management decision making. Prerequisite(s): 120:030; 120:031; C- or better in 120:131; junior standing. (Variable)
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3.00 Credits
Advanced income taxation as relates to corporations, partnerships, pass through entities, trusts, and estates. Examines a framework for integrating tax planning into accounting and business decisions. Prerequisite(s): 120:132; junior standing. (Offered Spring)
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