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ACC 2270: Financial Accounting
3.00 Credits
University of North Carolina at Pembroke
Introduction to accounting. A study of the basic accounting equation, transaction analysis, and financial statements. Credit, 3 semester hours.
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ACC 2280: Managerial Accounting
3.00 Credits
University of North Carolina at Pembroke
An introductory study of internal accounting with emphasis on cost analysis and budgeting. The course stresses the attention directing and problem solving function of accounting in relation to current planning and control, evaluation of performance, special decisions, and long range planning. Credit, 3 semester hours. PREREQ: A "C" or better in ACC 2270.
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ACC 3210: Intermediate Accounting I
3.00 Credits
University of North Carolina at Pembroke
A study of financial accounting theory and procedures. Includes time value of money and in depth analysis of asset accounts. Credit, 3 semester hours. PREREQ: A "C" or better in ACC 2270.
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ACC 3210 - Intermediate Accounting I
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ACC 3220: Intermediate Accounting II
3.00 Credits
University of North Carolina at Pembroke
A continuation of ACC 3210. Includes in depth study of liability and capital accounts, revenue recognition. Credit, 3 semester hours. PREREQ: ACC 3210.
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ACC 3310: Cost Accounting
3.00 Credits
University of North Carolina at Pembroke
Cost determination and analysis, cost control, and cost based decision making. Included are such topics as job order and process costing systems, application of factory overhead, and responsibility accounting. Credit, 3 semester hours. PREREQ: A "C" or better in ACC 2280.
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ACC 4130: Accounting Information Systems
3.00 Credits
University of North Carolina at Pembroke
Basic concepts of accounting information systems including both computer based and manual systems. This course examines transaction processing systems with emphasis on internal controls and documentation, user support systems and systems development. Specific topics include spreadsheet functions, databases, etc. Credit, 3 semester hours. PREREQ: DSC 2090 and ACC 3310 or concurrent registration.
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ACC 4170: Income Tax I
3.00 Credits
University of North Carolina at Pembroke
Federal income taxes as applied to individuals and sole proprietorships. Includes an overview of the tax system and the effect that tax law has on individual economic decisions. Credit, 3 semester hours. PREREQ: ACC 2270.
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ACC 4180: Income Tax II
3.00 Credits
University of North Carolina at Pembroke
Federal income tax laws applicable to partnerships, corporations, estates, and trusts. Credit, 3 semester hours. PREREQ: ACC 4170.
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ACC 4210: Advanced Accounting
3.00 Credits
University of North Carolina at Pembroke
Mergers and acquisitions accounting as well as preparation of consolidated statements after acquisition. Special accounting problems in consolidated financial statements, partnerships, pension funds, fund accounting, and fiduciary accounting. Credit, 3 semester hours. PREREQ: ACC 3220.
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ACC 4500: Governmental and Not For Profit Accounting
3.00 Credits
University of North Carolina at Pembroke
Study of accounting principles unique to not for profit organizations as prescribed by generally accepted accounting principles and the Governmental Accounting Standards Board. Credit, 3 semester hours. PREREQ: A "C" or better in ACC 2280.
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