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Course Criteria
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4.00 Credits
In these two courses students learn to prepare financial statements and understand the essential nature of these reports to the operating, financing, and investing activities of all business. Using fundamental concepts and principles, students analyze transactions to create the inputs to the accounting system. Students review the accrual basis of accounting and the adjustments required for proper financial reporting. Students then study merchandising operations, and the recording and controlling of cash, receivables, inventory, fixed assets, liabilities and the accounts that represent the equity of the stockholders of a corporation. Additionally, students learn to analyze financial statements by using ratio and comparative analysis. Students use Excel and the Internet to access and analyze the financial statements of publicly traded companies. 4 credits each.
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3.00 Credits
The conceptual framework of financial accounting is reviewed as the theoretical base of financial reporting. Particular attention is given to the reporting of cash, receivables, and inventories, with attention given to interpretation made by the users of financial information. Revenue and expense recognition principles are fully explored. Prerequisite: ACC102. 3 credits.
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3.00 Credits
The reporting and disclosure of long-term assets, short and long-term liabilities, and the accounting of stockholders' equity are reviewed. Students learn about preparing financial statements, reporting dividends, stock issuances, re-purchases, and calculating earnings per share. Prerequisite: ACC201. 3 credits.
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3.00 Credits
In this final course students review the reporting of investments, revenue recognition, accounting for income taxes, leases, and accounting changes. Students learn to prepare the statement of cash flows using both the direct and indirect methods. An in-depth review of the full disclosure rules and financial ratios complete the study of financial reporting. Prerequisite: ACC311. 3 credits.
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3.00 Credits
This course focuses on internal users of accounting information in product costing, budgeting, planning and control. Topics include job order, process and activity-based costing, cost-volume-profit analysis, variable costing, pricing, budgetary planning, introduction to the balanced scorecard, planning for capital investments and other relevant topics for internal decision making. Prerequisite: ACC102, for non-accounting majors. 3 credits.
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3.00 Credits
This course focuses on internal users of accounting information in product costing, budgeting, planning and control. Topics include cost behavior, cost-volume-profit analysis, cost allocations and relevant cost for decision making. Particular emphasis is placed on the costing of manufactured products, the application of overhead costs, job order costing, and activity-based costing. Prerequisite: ACC102, accounting majors only. 3 credits.
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3.00 Credits
This course examines Federal income taxation of individuals by initially introducing students to the formation of tax policy by Congress, the courts and its administration by the Internal Revenue Service. Students study the basic components of the taxable income of individuals including deductions, inclusions, exclusions, gains, losses, and tax credits. Cases are used to simulate tax planning, research, and compliance for various taxpayers. Prerequisite: ACC102. 3 credits.
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3.00 Credits
This course continues the study of taxation of individuals through the sales and exchanges of property, the related cost recovery, and the treatment of capital gains and losses. Students review the computation of the alternative minimum tax and are introduced to the taxation of corporations and partnerships. Students perform tax research and prepare tax returns based on case information. Prerequisite: ACC331. 3 credits.
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3.00 Credits
This course introduces students to the challenges faced by all businesses in terms of financial accounting, budgeting and decision making. QuickBooks and Peachtree will be taught extensively from a case study perspective. Students simulate starting a typical business, prepare a chart of accounts and carry the business through the first two accounting cycles. In addition they prepare financial statements, business plans for grant proposals and Pro Forma statements. Accounting Information Systems provides students the capability to enter into one of the fastest growing job markets in the United States. Prerequisite: ACC102. 3 credits.
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3.00 Credits
The course reviews the application of financial accounting principles and practices to consolidations, business combinations, partnerships and governments. Cases are prepared using computerized spreadsheets. Ethical issues in business combinations are also examined. Prerequisite: ACC312. 3 credits.
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