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Course Criteria
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4.00 Credits
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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3.00 Credits
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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3.00 Credits
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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3.00 Credits
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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3.00 Credits
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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3.00 Credits
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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3.00 Credits
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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3.00 Credits
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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3.00 Credits
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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3.00 Credits
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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