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Course Criteria
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3.00 Credits
Introduces the basic principles and procedures of accounting for a sole proprietorship. Emphasis is placed on collecting, summarizing, analyzing, and reporting financial information. Topics include the complete accounting cycle with end-of-period financial statements, bank reconciliation, payrolls, and petty cash. Prerequisite: MAT 125/126... Offered: Fall (A)
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3.00 Credits
A continuation of ACT 131. Emphasis is placed on corporate and managerial accounting for both external and internal reporting and decision-making. Prerequisite: ACT 131. Offered: Spring (A)
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3.00 Credits
A continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and statements of extensive analyses of balance sheet components. Prerequisite: ACT 132 . Offered : Fall (A)
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3.00 Credits
A continuation of ACT 231. Emphasis is place on special problems, which may include leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Prerequisite: ACT 231. Offered: Spring (A)
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3.00 Credits
Introduces principles and techniques used to describe and account for costs. Topics include analysis of manufacturing direct materials, direct labor, and overhead application methods, including activity-based techniques; job order, process and standard costing systems; cost-volume-profit, absorption and variable costing; joint and by-product cost allocation; normal and standard costing methods of valuation. Prerequisite: ACT 131. Offered: Fall (O)
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3.00 Credits
An introductory course in taxation. This course covers relevant laws governing individual income taxation. Emphasis is placed on filing status, exemptions for dependents, including the study of gross income, exclusions, business and non-business deductions, credits, property transactions, accounting periods and methods, deferred compensation and computation of tax. Prerequisite: ACT 131 . Offered: Fall (E)
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3.00 Credits
This course i ntroduces the relevant laws governing business and fiduciary income taxes. Emphasis is placed on corporations, partnerships, estates, trusts, and gifts. Topics include tax depreciation, accounting periods and methods, valuation and liquidity problems, and tax administration and practice. Prerequisite: ACT 235 . Offered: Spring (O)
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3.00 Credits
Emphasis the use of accounting data in managerial decision-making. Topics include budgeting and internal reporting as tools in the planning and controlling functions. Performance evaluation and strategic control systems, activity-based management and relevant costing. Prerequisite: ACT 132 . Offered: Spring (E)
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3.00 Credits
Covers microcomputer applications in financial and managerial accounting as applied in business environment to improve productivity. This course provides the working knowledge of industry standard software packages and their use in accounting. Emphasis is placed on using integrated accounting software to analyze business problems. Topics include the following computerized functions: automated billing and collection systems, integrated general ledger, accounts receivable, accounts payable, inventory, payroll, depreciation and financial statements. This course may not be used to meet accounting elective requirements. It may be used to satisfy general electives by business majors' CPA 150 hour requirements. Prerequisite: ACT 132 . Offered: Spring (O)
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3.00 Credits
Covers the overall framework of the process of conducting audits and investigations. Emphasis is placed on collecting data from working papers, arranging and systematizing the audit, and writing the audit report. Prerequisite: ACT 231. Offered: Fall (E)
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