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Course Criteria
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3.00 Credits
Prerequisite: MTH 111 or higher. Provides an introduction to generally accepted accounting principles used to classify, value, and record assets, liabilities, stockholder equity, revenues and expenses. Preparation, interpretation and analysis of financial statements are discussed. Also, the importance of accounting information for interested parties outside the enterprise is addressed. Ethical codes and professional conduct of accountants are examined. 3 Cr. Every Semester
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3.00 Credits
Prerequisite: ACC 281. Provides an introduction to accounting information used by business managers to make short- and long-term decisions. Topics include cost accumulation and product costing, cost/volume/profit analysis, budgeting, standard costing and variance analysis, job order and process costing, activity-based costing, and capital budgeting. 3 Cr. Every Semester
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3.00 Credits
Prerequisites: ACC 281 and CIS 106. Provides an introduction to accounting information systems. Topics include the role of the accountant in information systems, ethics issues, risks in information systems, ERP systems, e-commerce, business processes, internal control, documenting accounting information systems (task modeling) and REA model for data modeling. Computer software applications include Excel, Access, and a general ledger program with an extensive amount of software use required. 3 Cr. Every Semester
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3.00 Credits
Prerequisite: ACC 282. Covers the accounting cycle, generally accepted accounting principles, and preparation of general purpose financial statements in depth. Also addresses accounting measurements for cash, receivables, current liabilities, inventories, plant assets, and intangible assets. 3 Cr. Every Semester
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3.00 Credits
Prerequisite: ACC 385. Examines the theoretical, conceptual and procedural aspects of generally accepted accounting principles related to corporate bonds and notes, leases, pensions and stockholders?equity. Revenue recognition methods, accounting for income taxes, and preparation of the statement of cash flows are also examined. 3 Cr. Every Semester
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3.00 Credits
Prerequisite: ACC 282. Focuses on the internal accounting problems of business dealing with cost behavior, cost accounting systems, budgeting, and performance measurement. Includes topics such as cost-volumeprofit analysis, variance analysis, standard costing procedures, and managerial decision analysis. 3 Cr. Every Semester
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3.00 Credits
Prerequisites: ACC 282, ACC 385 (may be taken concurrently). Develops the professional acumen of accounting students, consistent with the expectations of accounting firms. Examines accounting as a profession, focusing on expected professional comportment and work behaviors of accounting professionals. Requires students to conform to a mandatory dress code and to participate in events sponsored by professional accounting organizations. Accounting majors should complete this seminar in their junior year. Required for participation in CPA firm recruiting activities. 1 Cr. Fall Only
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3.00 Credits
Prerequisites: ACC 385, ACC 283 and either MTH 201 or MTH 221. An introduction to the US Federal system of income taxation. Emphasis is on understanding conceptual basis of taxation and tax treatment of common transactions, including items of income, exclusion, deduction, and credit. Property transactions and tax research are introduced. In addition, the use of software to prepare tax returns is addressed. 3 Cr. Every Semester
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3.00 Credits
Prerequisites: ACC 283, ACC 386 and either MTH 201 or MTH 221. Examines accounting and reporting for partnerships, branch operations, consolidated financial statements, and multi-national corporations. 3 Cr. Every Semester
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3.00 Credits
Prerequisites: ACC 283, ACC 386 and either MTH 201 or MTH 221. Examines the theory, concepts, principles, and procedures under generally accepted auditing standards for external audits by CPAs. Topics include evidence, internal control, audit risk, statistical sampling, tests of controls, and substantive tests. The AICPA Code of Conduct and legal liability are also discussed, with the emphasis on ethical conduct and responsibility of auditors. 3 Cr. Every Semester
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