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ACC 245: Principles of Accounting I
4.00 Credits
Cleary University
This introductory course examines the basic principles of accounting. Students work through the entire accounting cycle by analyzing and posting business transactions, recording adjusting journal entries, and preparing basic financial statements. Accounting systems and controls are also covered.
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ACC 245 - Principles of Accounting I
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ACC 246: Principles of Accounting II
4.00 Credits
Cleary University
Students explore the balance sheet in more detail, focusing on internal control of cash receipts and payments, accounting for receivables, inventory cost flow, fixed assets and intangible assets, and current liabilities.
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ACC 246 - Principles of Accounting II
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ACC 247: Principles of Accounting III
4.00 Credits
Cleary University
This course examines the unique aspects of accounting for corporations including stock transactions, accounting for dividends, earnings per share, and business combinations. Other topics include accounting for bonds payable, the statement of cash flows, and financial statement analysis.
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ACC 247 - Principles of Accounting III
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ACC 280: Intermediate Accounting I
4.00 Credits
Cleary University
Advanced financial reporting concepts are the focus of this course. Students perform an in-depth examination of financial statement preparation, analysis, and reporting. This course also explores asset measurement and income determination as applied to cash, receivables, and inventories.
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ACC 280 - Intermediate Accounting I
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ACC 381: Intermediate Accounting II
4.00 Credits
Cleary University
Advanced financial reporting concepts are the focus of this course. Major topics include accounting for assets (tangible and intangible), depreciation methods, reporting requirements for current and longterm liabilities, accounting for dividend distributions, accounting for convertible securities, and computing earnings per share.
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ACC 381 - Intermediate Accounting II
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ACC 382: Intermediate Accounting III
4.00 Credits
Cleary University
Advanced financial reporting concepts are the focus of this course. Major topics include accounting for debt and equity securities; application of revenue recognition principles; accounting for income taxes, pensions, leases, changes, and errors; an in-depth study of the Statement of Cash Flows; and understanding financial statement notes and disclosure requirements.
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ACC 382 - Intermediate Accounting III
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ACC 401: Financial Accounting
4.00 Credits
Cleary University
This course introduces fundamental concepts in financial accounting, which are used to create financial statements for external users. The focus is on the accounting cycle and financial statement preparation (primarily the income statement and balance sheet).
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ACC 401 - Financial Accounting
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ACC 402: Managerial Accounting co- requisite OPM 400*)
4.00 Credits
Cleary University
This course explores basic managerial accounting concepts used to support business decisions. Topics include basic cost concepts, product costing methods, activity-based costing, cost-volumeprofit analysis, standard costing, budget preparation, and relevant cost analysis.
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ACC 402 - Managerial Accounting co- requisite OPM 400*)
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ACC 405: Legal Issues for Public Accountants
4.00 Credits
Cleary University
Professional accountants must be able to recognize relevant legal issues and how they relate to accounting and auditing. This course is designed to familiarize students with the various legal topics that accountants encounter on a regular basis, and to prepare students for the business law topics of the CPA examination. Emphasis is placed on various legal topics, including business organizations, contracts, debtor-creditor relationships, securities law and regulation, and the uniform commercial code.
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ACC 405 - Legal Issues for Public Accountants
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ACC 415: Governmental/ Non- Profit Accounting
4.00 Credits
Cleary University
In this course, students will study issues in municipal accounting, especially as relevant to city, state, and federal agencies with attention to bond financing, funds, and budgets. An overview of accounting for non-profit organizations will also be presented.
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ACC 415 - Governmental/ Non- Profit Accounting
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