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ACCOUNTING 1901: Principles of Accounting I
3.00 Credits
Catawba College
3 hours Astudy of the accounting principles with emphasis on the use and analysis of financial information for decisionmaking purposes.
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ACCOUNTING 1901 - Principles of Accounting I
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ACCOUNTING 1902: Principles of Accounting II
3.00 Credits
Catawba College
3 hours A continuation of the study of accounting principles from a user's perspective with an introduction to the internal information needs of management. Prerequisite: ACC 1901.
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ACCOUNTING 1902 - Principles of Accounting II
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ACCOUNTING 2501: Intermediate Accounting I
3.00 Credits
Catawba College
3 hours An introduction to the basic accounting process and a study of the theory and valuation of working capital accounts. Prerequisite: ACC 1902.
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ACCOUNTING 2501 - Intermediate Accounting I
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ACCOUNTING 2502: Intermediate Accounting II
3.00 Credits
Catawba College
3 hours A study of the theory and valuation of non-current assets, long-term liabilities, and stockholder's equity, Prerequisite: ACC 2501. Corequisite: ACC 2801.
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ACCOUNTING 2502 - Intermediate Accounting II
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ACCOUNTING 2701: Managerial- Cost Accounting
3.00 Credits
Catawba College
3 hours A study of cost concepts emphasizing job order and process costing, standard costing, direct costing, operating budgets and differential analysis. Prerequisite: ACC 1902.
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ACCOUNTING 2701 - Managerial- Cost Accounting
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ACCOUNTING 2801: Accounting Information Systems And Controls
3.00 Credits
Catawba College
3 hours A study of manual and computerized information systems, emphasizing design and organization of a system; information flows; accounting, financial and management controls. Prerequisite: ACC 1901.
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ACCOUNTING 2801 - Accounting Information Systems And Controls
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ACCOUNTING 3503: Intermediate Accounting III
3.00 Credits
Catawba College
3 hours A study of the theory and valuation of specialized topics, including revenues, deferred taxes, leases, pensions. Prerequisite: ACC 2502.
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ACCOUNTING 3503 - Intermediate Accounting III
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ACCOUNTING 3521: Taxation Accounting
3.00 Credits
Catawba College
3 hours A study of the concepts of federal income tax laws and their applications to individual taxpayers and business entities. Prerequisite: ACC 1902.
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ACCOUNTING 3521 - Taxation Accounting
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ACCOUNTING 3601: Advanced Accounting
3.00 Credits
Catawba College
3 hours Astudy of the accounting issues and reporting requirements relating to partnerships, consolidations, foreign currency, and not-for-profit entities. Prerequisite: ACC 3503 or permission of Instructor.
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ACCOUNTING 3601 - Advanced Accounting
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ACCOUNTING 3701: Auditing
3.00 Credits
Catawba College
3 hours Fundamentals of auditing procedures and objectives with emphasis on audit reports, internal control, working papers, examination of auditing records, impact of computers on auditing procedures and professional ethics. Prerequisite: ACC 3503 or permission of Instructor.
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ACCOUNTING 3701 - Auditing
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