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Course Criteria
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1.00 Credits
1 s.h. A concentrated study of the fundamental accounting for corporate transactions, including formation, operation, issuance of long term debt and equity transactions. To provide a transition from Principles of Accounting I to ACCT 122, Managerial Accounting. Prerequisite: ACCT 11E.
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3.00 Credits
1?3 s.h. A specially-designed introductory investigation and analysis of an accounting issue(s) or problem(s) of general interest.
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3.00 Credits
3 s.h. A study of cost accounting systems and procedures with emphasis on planning and control. Major topics include: cost information system accumulation procedures, factory overhead, materials, labor, profits, costs and sales. Prerequisites: ACCT 122 with a "C" or better and SoS.
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3.00 Credits
3 s.h. Financial accounting theory and practice with emphasis on the underlying conceptual framework and theoretical foundation of accounting, review of the accounting cycle and financial statements. Additional topics covered are accounting and reporting for receivables, inventory, plant and equipment, current and non-current liabilities. Written assignments will consist of using word processing and spreadsheet software in preparing memoranda and reports concerning contemporary financial accounting topics, and responses to issues raised in the textbook, cases and Internet research. Prerequisites: ACCT 100 with a "C" or better or ACCT 11E andACCT 101 with a "C" or better or ACCT 11E and ACCT 12E,and SoS.
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3.00 Credits
3 s.h. A continuation of ACCT 231 with emphasis on accounting and reporting for dilutive securities, stockholders' equity, earnings per share, investments in debt and equity securities, special revenue recognition methods, deferred income taxes, pensions, capital leases, accounting changes, corrections of accounting errors, cash flow statement, interim financial reporting, and financial statement disclosures. Written assignments will consist of using word processing and spreadsheet software in preparing memoranda and reports concerning contemporary financial accounting topics, and responses to issues raised in the textbook, cases and Internet research. Prerequisites: ACCT 231 with a "C" or better and SoS.
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3.00 Credits
1?3 s.h. A specially-designed systematic investigation and analysis of an accounting issue(s) or problem(s) of contemporary public interest. Admission by consent of Division Associate Dean and instructor involved.
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3.00 Credits
1?3 s.h. This course is designed to provide a college level experience for students who are exceptionally qualified to undertake appropriate responsibilities and demands including such activities as tutoring, assisting in research, and/or participating in classroom presentations. Students must be recommended by a Divisional faculty member, and have completed the appropriate coursework required for the particular assistantship. The precise responsibilities, amount of credit, and grading criteria will be agreed to and outlined in writing prior to the beginning of the course. A student may earn 1 to 3 s.h. of credit during single assistantship depending upon specific responsibilities and demands. The course is repeatable, with a cumulative maximum of 3 s.h. of credit allowed. Prerequisites: 3.0 major and overall GPA, passing grade on CWE, JrS, and Division permission.
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1.00 - 6.00 Credits
1-6 s.h. Individual studies under faculty supervision. Admission by consent of Division Associate Dean and instructor involved. Prerequisites: ACCT 100, 122, 2.5 overall & major GPA, SoS, and Division permission. Note: Prerequisite for all 300?level Accounting courses: Students must have a declared Professional Accounting major or Accounting concentration. Registration in any 300-level accounting course must not interfere with the student's ability to complete the major in which he/she is declared or delay graduation.
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3.00 Credits
3 s.h. Accounting principles, concepts, and procedures applicable to partnerships, mergers and acquisitions, and consolidated financial statements; fundamental aspects of international accounting principles. Students will be expected to do all hand-in homework problems in properly formatted electronic spreadsheets. Other written assignments will consist of using word processing software in preparing memoranda and letters to hypothetical clients to answer questions regarding contemporary advanced accounting topics, and responses to issues raised in textbook or handout cases and Internet research. Prerequisites: ACCT 232 with a "C" or better and JrS.
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3.00 Credits
3 s.h. Applications of the Internal Revenue Code and Regulations, Revenue Rulings, and federal court decisions that relate to formation, operation, and liquidation of C and S Corporations, Partnerships, and Trusts. The course also covers an introduction to mergers and acquisitions, taxes on estates and gifts, and taxation of foreign source income. Tax research for compliance and planning. Writing assignments will consist of preparing letters and reports to hypothetical tax clients and memos for working papers and supervisors to present findings and conclusions resulting from research relating to compliance, IRS audits, and tax planning. Students will be expected to use word processing, spreadsheets, and other professional software for these assignments. Prerequisites: ACCT 323 and ACCT 232 both with a "C" or betterand JrS.
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