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ACCT 2010: Principles Of Accounting I
3.00 Credits
University of Nebraska at Omaha
Basic concepts and assumptions underlying financial accounting; basic structure of accounting; the accounting cycle; external financial statements of the enterprise with emphasis on the corporation; income determination; accounting for and reporting of assets, liabilities and owners' equity; analysis and reporting of cash flows; financial statement analysis.
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ACCT 2020: Principles Of Accounting Ii
3.00 Credits
University of Nebraska at Omaha
A study of techniques and concepts affecting internal accounting in a business organization. These include budgeting in general, costing systems, variance analysis and generating reports for management decision-making. Special topics include segment reporting, control of decentralized operations, capital budgeting, and service department cost allocations.
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ACCT 3020: Basic Fed Income Tax
3.00 Credits
University of Nebraska at Omaha
An introduction to federal income tax basic concepts and principles. Tax concepts unique to individual taxpayers are also addressed.
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ACCT 3030: Intermediate Financial Acct I
3.00 Credits
University of Nebraska at Omaha
A more intensive study of basic accounting theory and principles learned in ACCT 2010. Topics include a conceptual framework of accounting, net income concepts, financial statements, present value applications, current assets, plant assets, intangible assets and liabilities. (Fall, Spring)
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ACCT 3030 - Intermediate Financial Acct I
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ACCT 3040: Intermediate Accounting Ii
3.00 Credits
University of Nebraska at Omaha
This is the second of two courses in intermediate financial accounting. It focuses on financial reporting issues relating to stockholders' equity, leases, pensions and other postretirement benefits, and income taxes. Other topics include earnings per share and cash flows. It is intended for students who plan to major in accounting. However, it would also be useful for prospective users of financial statements. (Fall, Spring)
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ACCT 3050: Intermediate Managerial Acct
3.00 Credits
University of Nebraska at Omaha
The objective of managerial accounting is to provide management with relevant and timely information to aid economic decision making. This course analyzes numerous economic decisions and identifies what information is relevant. Special attention is given to how accounting can support TQM, JIT, and Activity-Based Management.
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ACCT 3080: Accounting Information Systems
3.00 Credits
University of Nebraska at Omaha
Introduction to professional accounting information systems, including information systems concepts, accounting and database software and research tools to provide a foundation for subsequent accounting courses.
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ACCT 4010: Advanced Financial Accounting
3.00 Credits
University of Nebraska at Omaha
Mergers and corporate acquisitions including consolidation techniques are studied. Other topics include: translation of foreign currency financial statements; accounting for foreign currency denominated transactions; financial instruments and hedging transactions; accounting and reporting for individuals and their estates, as well as partnerships. Cross-listed with ACCT 8016.
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ACCT 4040: Adv Fed Income Tax
3.00 Credits
University of Nebraska at Omaha
Analysis of various advanced tax issues applicable to individuals, partnerships, corporations, and limited liability companies, such as property transactions, including tax-deferred exchanges, passive exchange rules, transactions between shareholders and their corporations, and partners and their partnerships. (Cross-listed with ACCT 8046.)
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ACCT 4060: Advanced Managerial Accounting
3.00 Credits
University of Nebraska at Omaha
An intensive analysis of current topics in managerial accounting. (Cross-listed with ACCT 8066.)
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