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ACCT 1100: Introduction to Financial Accounting
4.00 Credits
Lakeland Community College
This course examines financial accounting and reporting with emphasis on analysis and interpretation from a user perspective. The course covers the accounting principles underlying the accounting cycle, income measurement using accrual accounting, asset valuation, ratio analysis, and cash flow. Students will study the major components of the financial statements included in the corporation annual report.
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ACCT 1200: Introduction to Managerial Accounting
3.00 Credits
Lakeland Community College
This course examines managerial accounting tools and techniques used by decision makers to help make an organization's operations more effective and efficient. Students will apply basic managerial accounting concepts to problems of management planning, control, decision making, and performance evaluation. Topics covered include job order costing and analysis, process costing and analysis, activity-based costing and analysis, variable costing, cost behavior and cost volume-profit analysis, budgeting, standards cost, relevant costing, and capital budgeting.
Prerequisite:
ACCT 1100
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ACCT 1270: Financial Analysis Using Spreadsheets
3.00 Credits
Lakeland Community College
This course emphasizes the development of analytical skills for financial problem solving and analysis of business financial relationships, using the spreadsheet as the basic tool. The course involves the study of how spreadsheets can be used as a decision making tool by accountants and managers. Students should have access to a computer outside of class. Open labs will be available for students who do not otherwise have access to an adequate computer.
Prerequisite:
ACCT 1100 OR FINN 1300
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ACCT 2100: Intermediate Accounting I
4.00 Credits
Lakeland Community College
This course involves an in-depth study of financial accounting practice and theory regarding the basic financial statements, compound interest and present value concepts, and accounting for current and long-term assets. The course also involves the study of selected pronouncements of the Financial Accounting Standards Board and the Accounting Principles Board. (4 contact hours)
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ACCT 2110: Managerial Accounting: Cost
4.00 Credits
Lakeland Community College
Prerequisite: ACCT 1200 This course provides an introduction to cost accounting methods and the determination of costs through job order, process, and activity-based cost accounting procedures for materials, labor, and overhead. (4 contact hours)
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ACCT 2120: Auditing Theory and Practice
3.00 Credits
Lakeland Community College
Prerequisite: MATH 2130 (can be taken concurrently) or permission of instructor, ACCT 1200 This course introduces the auditing concepts and techniques utilized by the internal auditor and the independent public accountant. Topics include professional ethics, legal liability, internal control, statistical sampling, reports, and auditing standards and procedures. (3 contact hours)
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ACCT 2130: Advanced Topics in Accounting
3.00 Credits
Lakeland Community College
Prerequisite: ACCT 2100 This course introduces the accounting for business combinations, as well as foreign currency translation issues. Other topics include accounting for nonprofit and government organizations. (3 contact hours)
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ACCT 2140: Ethics and Professional Standards for Accounting
1.00 Credits
Lakeland Community College
This course is designed to help students integrate ethical reasoning, integrity, objectivity, independence, and other core values into their development as professional accountants. It will provide them with a foundation of the ethical and professional standards currently used by the accounting profession and introduce them to the American Institute of Certified Public Accountants' Code of Professional Conduct and Rules of Conduct. Students will study real-world situations and follow the required rules to make ethical decisions. (1 contact hour)
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ACCT 2150: Accounting Information Systems
3.00 Credits
Lakeland Community College
Prerequisite: ACCT 1100 or FINN 1300 This course provides an analysis of how an accounting information system processes revenue, expenditure, production, and financial data into useful financial information and reports. Students will use computers and an integrated accounting information software package to apply the basic principles and procedures of accrual accounting, including the general ledger, accounts receivable, accounts payable, invoicing, payroll and inventory. Students should have access to a computer outside of class. Open labs will be available for students who do not otherwise have access to an adequate computer. (4 contact hours: 2 lecture, 2 lab)
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ACCT 2200: Intermediate Accounting II
4.00 Credits
Lakeland Community College
Prerequisite: ACCT 2100 This course is a continuation of ACCT 2100 Intermediate Accounting I involving an in-depth study of financial accounting practice and theory regarding current and long-term liabilities, stockholders( equity, earnings per share, inter-period income tax allocation, post-retirement benefits, and long-term leases. The course also involves the study of selected pronouncements of the Financial Accounting Standards Board and the Accounting Principles Board. (4 contact hours)
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