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ACCOUNTING 2242: Intermediate Accounting II
4.00 Credits
College of DuPage
4 credit hours In-depth study of the theory and concepts of accounting emphasizing the measurement and valuation of long-term liabilities, stockholders' equity, corporate investments in securities, revenue recognition, postretirement benefits, leases, interperiod tax allocations, accounting changes, full disclosure, ratio analysis and the preparation and presentation of the statement of cash flows. Prerequisite: Accounting 2241 or consent of instructor (4 lecture hours)
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ACCOUNTING 2242 - Intermediate Accounting II
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ACCOUNTING 2251: Cost Accounting
3.00 Credits
College of DuPage
3 credit hours In-depth study of methods used by managers for decision making, budgeting and performance evaluation. Emphasizes cost accounting systems and procedures for data accumulation and cost control. Prerequisite: Accounting 1150 or consent of instructor (3 lecture hours)
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ACCOUNTING 2251 - Cost Accounting
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ACCOUNTING 2260: Advanced Accounting
3.00 Credits
College of DuPage
3 credit hours In-depth study of the accounting and reporting issues related to consolidated financial statements with an emphasis on consolidation theory, procedures for eliminating various intercompany transactions, and accounting for business combinations. Other topics include partnership accounting, international operations and corporate insolvency. Prerequisite: Accounting 2242 or consent of instructor (3 lecture hours)
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ACCOUNTING 2260 - Advanced Accounting
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ACCOUNTING 2265: Governmental and Not-for-Profit Accounting
3.00 Credits
College of DuPage
3 credit hours In-depth study of governmental and not-for-profit entity theory, practice and reporting issues. Emphasis on accounting principles relating to governmental agencies, colleges and universities, health care and not-for-profit organizations. Completion of Accounting 2241 is recommended prior to enrollment. (3 lecture hours)
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ACCOUNTING 2265 - Governmental and Not-for-Profit Accounting
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ACCOUNTING 2271: Auditing I
3.00 Credits
College of DuPage
3 credit hours An introduction to the role of the public accountant, professional standards, attestation and other assurance services, audit evidence and documentation, and reports on audited financial statements, with particular emphasis on the auditor's decision-making process by integrating coverage of the components of audit risk with tests of controls and substantive tests that relate to selected transaction cycles. Prerequisite: Accounting 2241 or 2242, or consent of instructor (3 lecture hours)
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ACCOUNTING 2271 - Auditing I
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ACCOUNTING 2272: Auditing II
3.00 Credits
College of DuPage
3 credit hours Further study of auditing and other assurance services emphasizing professional standards and ethics, legal liability of auditors, regulation of the public accounting profession, internal controls in information technology systems, the components of audit risk, tests of controls and substantive tests relating to selected transaction cycles, audit sampling applications, other services performed by auditors, and related reporting requirements. Prerequisite: Accounting 2271 or consent of instructor (3 lecture hours)
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ACCOUNTING 2272 - Auditing II
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ADULT BASIC EDUCATION 0700: Reading Skills Development I
3.00 Credits
College of DuPage
3 credit hours Introduces basic word recognition and word attack skills including pre-reading skills, sight words, phonics skills and structural analysis skills; comprehension and advanced reading skills in relation to words, sentences, selections and sequence; specialized skills in locating and organizing information, reading maps, interpreting graphs, tables or diagrams; and the development of personal reading skills. Mandatory testing. May be taken up to three times for credit; course does not count toward GPA/graduation and is non-transferable. Prerequisite: Consent of instructor (3 lecture hours)
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ADULT BASIC EDUCATION 0700 - Reading Skills Development I
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ADULT BASIC EDUCATION 0701: Reading Skills Development II
3.00 Credits
College of DuPage
3 credit hours Reinforces and reviews basic word recognition and word attack skills including pre-reading skills, sight words, phonics skills and structural analysis skills; comprehension and advanced reading skills in relation to words, sentences, selections and sequence; specialized skills in locating and organizing information, reading maps, interpreting graphs, tables or diagrams; and the development of personal reading skills. May be taken up to three times for credit; course does not count toward GPA/graduation and is non-transferable. (3 lecture hours)
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ADULT BASIC EDUCATION 0701 - Reading Skills Development II
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ADULT BASIC EDUCATION 0702: Pre-GED Reading Skills I
3.00 Credits
College of DuPage
3 credit hours Reinforces and reviews word recognition and word attack skills of structural analysis; comprehension and advanced reading skills including deriving meaning from words, sentences, selections and identifying sequence; specialized reading skills including locating and organizing information, reading maps and interpreting graphs, tables or diagrams. May be taken up to three times for credit; course does not count toward GPA/graduation and is non-transferable. Prerequisite: Consent of instructor (3 lecture hours)
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ADULT BASIC EDUCATION 0702 - Pre-GED Reading Skills I
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ADULT BASIC EDUCATION 0703: Pre-GED Reading Skills II
3.00 Credits
College of DuPage
3 credit hours Introduces personal reading skills and reading in the social studies and science content area. May be taken up to three times for credit; course does not count toward GPA/graduation and is non-transferable. (3 lecture hours)
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ADULT BASIC EDUCATION 0703 - Pre-GED Reading Skills II
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