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Course Criteria
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3.00 Credits
Prerequisite: ACCT 233, 234. Admission to upper division standing not required. Covers the conceptual framework underlying financial accounting and the development of generally accepted accounting principles. Emphasizes proper income statement and balance sheet presentations in accordance with current professional pronouncements. Present value concepts and accounting for cash, receivables, inventory, and the related revenue and expense accounts are covered.
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3.00 Credits
Prerequisite: ACCT 233, 234, 301. Admission to upper division standing not required. Considers the proper accounting for plant assets, intangible assets, current liabilities and long-term liabilities. Covers accounting for investments, derivative securities and earnings per share. Various aspects of stockholders' equity are also covered.
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3.00 Credits
Prerequisites: ACCT 233, 234, 301, 302. Admission to upper division standing is not required. Covers accounting for pensions and leases, accounting changes, analysis of financial statements, the statement of cash flows, revenue recognition, income taxes, contemporary issues in accounting theory, as well as accounting research techniques.
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3.00 Credits
Prerequisites: ACCT 233, 234, 301 (Admission to upper division standing is not required). Includes accounting principles, budgeting and cost determination as they apply to governmental units and nonprofit organizations.
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3.00 Credits
Prerequisite: ACCT 234. Admission to upper division standing is not required. Considers the fundamental principles of cost accounting as applied to job order, process, and standard cost systems, and introduces the use of cost information by management in the decision-making process.
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3.00 Credits
Prerequisites: Admission to upper division standing and ACCT 302. Reviews the components of automated accounting systems and emphasizes control considerations in these systems.
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3.00 Credits
Prerequisites: Admission to upper division standing and ACCT 302. Presents a theory of auditing by considering the auditing environment, auditing standards, professional ethics, techniques of internal control, audit evidence, audit approaches and the auditor's report.
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3.00 Credits
Prerequisites: Admission to upper division standing and ACCT 428. Strengthens the student's understanding of the auditing process by building on the material presented in ACCT 428. Students perform audit case studies, are introduced to current auditing trends and techniques, and study various audit approaches.
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3.00 Credits
Prerequisites: Admission to upper division standing and ACCT 301. Covers the federal income tax code and regulations as applied to individual taxpayers. Emphasizes understanding tax law with less attention given to preparing tax returns.
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3.00 Credits
Prerequisites: Admission to upper division standing and ACCT 433. Covers advanced topics in federal tax law as applied to corporations, S corporations, partnerships, and other selected topics. Emphasizes understanding tax law with less attention given to preparing tax returns.
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