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ACC 204: Accounting Principles I
4.00 Credits
Wright State University-Main Campus
Introduction to accounting for business enterprises. Includes analysis of the effect of transactions on financial position, preparation of financial statements, the recording process, and measurement issues and reporting requirements for assets. Credit Hours: 4.000 Lecture hours: 4.000 Levels: Undergraduate Schedule Types: Lecture
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ACC 204 - Accounting Principles I
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ACC 205: Accounting Principles II
4.00 Credits
Wright State University-Main Campus
Introduction to accounting for business enterprises. Includes analysis of the effect of transactions on financial position, preparation of financial statements, reports for managers, and financial statement analysis. Credit Hours: 4.000 Lecture hours: 4.000 Levels: Undergraduate Schedule Types: Lecture Prerequisites: ACC 204
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ACC 205 - Accounting Principles II
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ACC 307: Intermediate Accounting I
4.00 Credits
Wright State University-Main Campus
Course examines financial accounting concepts and its application to complex problems in the measurement of balance sheet accounts, determination of net income and preparation of financial statements. Course emphasizes measurement and reporting of assets. Credit Hours: 4.000 Lecture hours: 4.000 Levels: Undergraduate Schedule Types: Lecture Restrictions: Must be enrolled in one of the following Degrees: BS in Business Prerequisites: ACC 205
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ACC 307 - Intermediate Accounting I
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ACC 308: Intermediate Accounting II
4.00 Credits
Wright State University-Main Campus
Course examines financial accounting concepts and their application to complex measurement problems and the preparation of financial statements. A grade of C or better is required in ACC 307. Credit Hours: 4.000 Lecture hours: 4.000 Levels: Undergraduate Schedule Types: Lecture Restrictions: Must be enrolled in one of the following Degrees: BS in Business Prerequisites: Undergraduate level ACC 307 Minimum Grade of C
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ACC 308 - Intermediate Accounting II
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ACC 309: Advanced Accounting
4.00 Credits
Wright State University-Main Campus
To study the accounting principles and techniques used to consolidate parent and subsidary companies at the date of combination and in subsequent periods. A grade of C or better is required in ACC 308. Credit Hours: 4.000 Lecture hours: 4.000 Levels: Undergraduate Schedule Types: Lecture Restrictions: Must be enrolled in one of the following Degrees: BS in Business May not be enrolled as the following Classification(s): Freshman Prerequisites: Undergraduate level ACC 308 Minimum Grade of C
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ACC 309 - Advanced Accounting
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ACC 323: Management Accounting
4.00 Credits
Wright State University-Main Campus
Application of managerial accounting concepts and techniques to complex problems in manufacturing accounting and service firms. Credit Hours: 4.000 Lecture hours: 4.000 Levels: Undergraduate Schedule Types: Lecture Restrictions: Must be enrolled in one of the following Degrees: BS in Business May not be enrolled as the following Classification(s): Freshman Prerequisites: ACC 205
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ACC 323 - Management Accounting
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ACC 326: Accounting Systems Design and Implementation
4.00 Credits
Wright State University-Main Campus
Design and accounting database, modeling accounting transactions for database enviornment, use of CASE tools for database design, discussion of accounting ASP and use of web based accounting packages. Credit Hours: 4.000 Lecture hours: 4.000 Levels: Undergraduate Schedule Types: Lecture Restrictions: Must be enrolled in one of the following Degrees: BS in Business May not be enrolled as the following Classification(s): Freshman Prerequisites: ACC 205 and MIS 300
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ACC 326 - Accounting Systems Design and Implementation
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ACC 343: Federal Income Tax I
4.00 Credits
Wright State University-Main Campus
Considers the methodology of the federal income tax as it applies to individuals. Analysis of the determinants of taxable income and the tax liability including property transfers, recapture, passive activities and income characterization. Credit Hours: 4.000 Lecture hours: 4.000 Levels: Undergraduate Schedule Types: Lecture Restrictions: Must be enrolled in one of the following Degrees: BS in Business Prerequisites: ACC 205
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ACC 343 - Federal Income Tax I
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ACC 423: Auditing
4.00 Credits
Wright State University-Main Campus
This course provides an overview of financial, operational and compliance audits. Key auditing concepts are introduced: materiality, risk assessment, audit objectives, evidence, internal control considerations, and computer assisted audit techniques. Credit Hours: 4.000 Lecture hours: 4.000 Levels: Undergraduate Schedule Types: Lecture Restrictions: Must be enrolled in one of the following Degrees: BS in Business Must be enrolled in one of the following Classification(s): Junior Senior Prerequisites: ACC 326 and Undergraduate level ACC 308 Minimum Grade of C
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ACC 423 - Auditing
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ACC 424: Management Accounting Advanced
4.00 Credits
Wright State University-Main Campus
Identification, description, and analysis of behavioral science and quantitative methods employed for management accounting. Writing intensive. Credit Hours: 4.000 Lecture hours: 4.000 Levels: Undergraduate Schedule Types: Lecture Restrictions: Must be enrolled in one of the following Degrees: BS in Business Must be enrolled in one of the following Classification(s): Junior Senior Corequisites: ACC 424W Prerequisites: Undergraduate level ACC 308 Minimum Grade of C and ACC 323 and ACC 343
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ACC 424 - Management Accounting Advanced
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