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Course Criteria
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3.00 Credits
A study of how organizations capture and use financial information for reporting and analysis. Topics include the accounting cycle, understanding financial statements and their account, and the preparation and analysis of income statements, balance sheets, and statements of cash flows.
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3.00 Credits
A study of accounting information needed for internal planning, decision making and control. Students study cost behavior, cost-volume-profit analysis, product costing methods, budgeting, and variance interpretation. Prerequisite: AC 2000.
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3.00 Credits
The Intermediate Accounting sequence provides students with a foundation in the basic theory and principles underlying the preparation of financial statements of business entities. Basic computer and spreadsheet skills are expected. AC 3000 covers the foundations of financial accounting and reporting, including history of accounting, the conceptual framework and objectives of financial reporting, cash versus accrual basis, elements of financial statements, the complete accounting cycle, revenue and expense recognition, comprehensive income statement, balance sheet and statement of cash flows. Prerequisite: AC 2100, Junior standing; prerequisite or concurrent: BUS 1800.
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3.00 Credits
Survey of financial accounting and reporting topics, including cash and receivables, inventories, tangible and intangible long-term assets, current and long-term liabilities, leases, pensions, deferred income taxes, owners' equity and distributions to shareholders and earnings per share. Prerequisite: AC 3000.
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3.00 Credits
An advanced study of cost and managerial accounting concepts. Course covers beyond the principles level the managerial and cost accounting concepts and application of such topics as cost methods, budgeting, variance analysis, and using information for managemnet decision making. Prerequisite: AC 2100; prerequesite or concurrent: BUS 1800.
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3.00 Credits
A study of information systems and internal control environments. Course content includes understanding and testing the internal control environments, understanding and documenting the transaction cycles, and establishing and using database systems. Prerequisites: AC 3000, AC 3400.
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3.00 Credits
Survey of advanced topics in financial accounting and reporting, including business combinations and consolidations, accounting for routine operations of state and local government entities and other nonbusiness entities, partnerships and personal financial statements, and foreign currency translation and transactions. Prerequisite: AC 3000.
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3.00 Credits
A second course in corporate finance that deepens the development of the analytical skills and knowledge of the student in analyzing financial information and understanding of the underlying accounting information. The course builds the theory and analysis skills of students in financial statement analysis and other topics including working capital management, capital structure and cost including dividend policy, key financial metrics, and valuation. Students will be expected to complete a major project that analyzes the statements and practices of corporate financial policies on these issues. Prerequisite: FN 3000.
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3.00 Credits
This course examines the accountuing and reporting of multinational corporations; the impact of culture and capital markets on countries' accounting concepts and standards; and the development of international and accounting standards. Subjects include: International Accounting Standards, reporting requirements for multinational companies, and foreign currency translations, ethical issues related to international business transactions and accounting. Prerequisites: AC 3100, BUS 3350, FN 3000.
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3.00 Credits
Course provides a foundation for students with no prior accounting experience. Financial and management basics are taught, but the emphasis is upon attainment of an overall understanding of the field. General topics include the preparation and interpretation of basic financial statements and the use of accounting information for managerial decision-making. Specific topics include the balanace sheet, income statement, statement of cash flows, cost behavior, cost-volume-profit analysis, and relevant cost analysis. Waived in lieu of six hours of undergraduate accounting. This course cannot be taken by BSBA majors to apply toward the BSBA degreee requirements. Prerequisite: Junior standing or post-baccalaureate pre-MBA student. Prerequisite: Junior standing or post-baccalaureate pre-MBA student.
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