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ACCT 201: Principles of Financial Acct
3.00 Credits
The Citadel
Explore the theory and practice of financial accounting and reporting. Study the fundamental concepts, terminology, and techniques for the preparation and interpretation of the corporate financial statements. Learn how to conduct a financial statement analysis by completing an annual report project for a publicly traded company. This course was previously listed as BADM 211.
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ACCT 201 - Principles of Financial Acct
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ACCT 202: Principles of Managerial Acct
3.00 Credits
The Citadel
Explore the fundamental concepts, terminology, and techniques necessary for the development of managerial information. Learn the process for determining product costs, CVP analysis, pricing strategies, budget development, responsibility accounting, and short-term decision making. This course was previously listed as BADM 212.
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ACCT 202 - Principles of Managerial Acct
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ACCT 205: Survey of Accounting
3.00 Credits
The Citadel
Develop an understanding of the practical accounting concepts that enable an entrepreneur to be successful. Explore the terminology, techniques and tools necessary to make internal and external business decisions. Learn how to analyze and interpret financial information and financial statements. This course was previously listed as BADM 218.
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ACCT 205 - Survey of Accounting
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ACCT 301: Intermediate Financial Acct I
3.00 Credits
The Citadel
Explore theories, concepts and practices of financial accounting. Examine the financial accounting cycle and the financial statements. Explore generally accepted accounting principles on receivables, inventory, operational assets, investments, and revenue recognition. This course was previously listed as BADM 300.
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ACCT 301 - Intermediate Financial Acct I
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ACCT 302: Intermediate Financial Acct II
3.00 Credits
The Citadel
Explore generally accepted accounting principles and practices on liabilities, owners' equity, earnings per share, tax, pension, lease, accounting errors, and statement of cash flows. This course was previously listed as BADM 301.
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ACCT 302 - Intermediate Financial Acct II
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ACCT 303: Intermediate Managerial Acct
3.00 Credits
The Citadel
Explore the process of creating managerial accounting information to gain insights and create value in business organizations. Concepts include modern cost allocation methods such as activity-based costing, target costing and cost analysis for pricing decisions, master and capital budgeting models, investment center performance evaluation techniques, and short-term decision making models. This course was previously listed as BADM 302.
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ACCT 303 - Intermediate Managerial Acct
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ACCT 401: Advanced Accounting
3.00 Credits
The Citadel
Explore business combinations, foreign currency transactions and translation of foreign currency financial statements, and partnership accounting. The study on business combination includes a choice of accounting methods, consolidation methods, various intra-entity transactions, and different types of business combinations. This course was previously listed as BADM 402.
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ACCT 401 - Advanced Accounting
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ACCT 402: Auditing & Assurance Services
3.00 Credits
The Citadel
Develop an understanding of the basic concepts of auditing including ethics, risk analysis, evaluation of controls, evidence-gathering, and the effects of Sarbanes-Oxley. Apply professional standards to financial statement, compliance, and operational audits including the use of audit data analytics. This course was previously listed as BADM 416.
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ACCT 402 - Auditing & Assurance Services
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ACCT 403: Introduction to Taxation
3.00 Credits
The Citadel
Explore the basic principles of federal income tax law applicable to individuals and sole proprietors with special emphasis on research, compliance, and tax planning. Analyze current tax legislation and the legislative process. Study individual tax laws related to inclusions, deductions, exclusions, credits, gift and estate tax, property transactions, other taxable entities. This course was previously listed as BADM 419.
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ACCT 403 - Introduction to Taxation
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ACCT 425: Technology & Acct Analytics
3.00 Credits
The Citadel
Explore the process of analyzing accounting data to gain actionable insights that support strategic decision making and the audit process. Learn how to use analytics software to create data visualizations and strategic business intelligence. Strengthen analytical skills by using data to solve business problems and support recommendations for business process improvement. This course was previously listed as BADM 427.
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ACCT 425 - Technology & Acct Analytics
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