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ACCT 238: Introductory Financial Accounting
3.00 Credits
Nichols College
A basic course focusing on the accounting systems, preparation of financial statements, selected balance sheet items and financial statement analysis as applied in various business organizations. This course will assist the organization manager with decision making.
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ACCT 238 - Introductory Financial Accounting
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ACCT 239: Fiancial Accounting Lab
1.00 Credits
Nichols College
Financial Accounting Lab will help students apply fundamental accounting concepts and principles to realistic business events through the use of a commercially available accounting software product. It provides a computerized environment in which students learn to analyze, interpret, and investigate accounting information to make usiness decisions."
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ACCT 239 - Fiancial Accounting Lab
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ACCT 240: Managerial Accounting
3.00 Credits
Nichols College
Examines the uses of accounting data for planning and control in organizations. Topics include cost classification, profit planning, activity based costing, flexible budgets, marginal and break-even analysis. Computer usage is integrated. Not open to accounting majors.
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ACCT 240 - Managerial Accounting
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ACCT 241: Intermediate Accounting I
1.00 Credits
Nichols College
An intensive course designed to broaden and strengthen the foundation laid in the introductory courses. Accounting principles are analyzed and applied in the preparation of financial statements, utilization of time value of money concepts, and examination of cash, short-term investments, receivables, and inventories. Includes computer applications.
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ACCT 241 - Intermediate Accounting I
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ACCT 242: Intermediate Accounting II
3.00 Credits
Nichols College
A continuation of ACCT 241. Topics include current liabilities and contingencies, long-term assets, long-term debt, and owner?s equity. Requires computer usage.
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ACCT 242 - Intermediate Accounting II
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ACCT 341: Intermediate Accounting III
3.00 Credits
Nichols College
A study of complex accounting topics and analytical procedures. Topics include revenue recognition, accounting for investments, pensions, leases, and income taxes; accounting changes, errors, incomplete records, and analysis of cash flows. Computer usage is integrated.
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ACCT 341 - Intermediate Accounting III
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ACCT 342: Advanced Accounting
3.00 Credits
Nichols College
In-depth study of complex entities including partnerships, branch accounting, mergers, consolidations, foreign currency translations, and international financial reporting standards. Requires computer usage.
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ACCT 342 - Advanced Accounting
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ACCT 343: Cost Accounting
3.00 Credits
Nichols College
Students analyze cost behavior, accumulation and allocation concepts in job and activity based costing and process costing systems. Students also examine estimated cost systems; budgetary control with standard costs; and cost and profit analysis for decision-making purposes. Computer usage is integrated.
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ACCT 343 - Cost Accounting
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ACCT 402: Federal Taxes: Basis for Decision Making
3.00 Credits
Nichols College
This course is intended to make the student aware of the major tax issues that influence decision-making by businesses and individuals. Specific topics include tax planning, income determination, capital vs. ordinary income, the deductibility of expenses, and the tax implications of various forms of business entities.
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ACCT 402 - Federal Taxes: Basis for Decision Making
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ACCT 403: Advanced Federal Taxes
3.00 Credits
Nichols College
This course will cover special topics in taxation, specifically related to the taxation of individuals. Special attention will be paid to current events and tax law updates. Computer usage will be integrated.
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ACCT 403 - Advanced Federal Taxes
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