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ACAD 100: Academic Achievement Seminar
1.00 Credits
Texas A & M University-Commerce
No course description available.
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ACAD 100 - Academic Achievement Seminar
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ACCT 050: Acct Elective
3.00 Credits
Texas A & M University-Commerce
No course description available.
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ACCT 050 - Acct Elective
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ACCT 055: Acct Advanced Elective
3.00 Credits
Texas A & M University-Commerce
No course description available.
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ACCT 055 - Acct Advanced Elective
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ACCT 221: Principles of Acct I
3.00 Credits
Texas A & M University-Commerce
(Acct 2301) Principles of Accounting I. Three semester hours. (1, 2; 3 or 4) An introduction to financial accounting concepts and financial reporting, with the focus being on how decision makers analyze, interpret, and use accounting information. Emphasis is given to how accounting measures, records, and reports economic activities for corporations and on the relationship between accrual and cash flow measures in interpreting accounting information. Prerequisite: Completion or concurrent enrollment in MIS 128 or CSci 126. %
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ACCT 221 - Principles of Acct I
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ACCT 222: Prin of Accounting II
3.00 Credits
Texas A & M University-Commerce
(Acct 2302) Principles of Accounting II. Three semester hours. (1, 2; 3 or 4) A study of the role of management accounting and control in business firms with an emphasis on organizational activities that create value for customers. Topics include activity based costing, cost behavior, cost allocation, pricing and product mix decisions, capital budgeting, compensation, benchmarking and continuous improvement, and behavioral and organizational issues. Prerequisite: Acct 221.%
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ACCT 222 - Prin of Accounting II
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ACCT 311: Managerial Accounting
3.00 Credits
Texas A & M University-Commerce
Managerial Accounting. Three semester hours. (1, 2, 3 or 4) Designed to give the students knowledge of cost accounting systems and how the data supplied by these systems are utilized in decision making. This includes a study of product costing concepts, budgeting, responsibility accounting, cost behavior, and quantitative techniques. Prerequisite: Acct 222 and a minimum of 55 sh credit.%
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ACCT 311 - Managerial Accounting
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ACCT 321: Intermediate Acct I
3.00 Credits
Texas A & M University-Commerce
Financial Accounting I. Three semester hours. (1, 2) A study of accounting principles and procedures essential to the preparation of financial statements with particular emphasis on the corporate form. Topics of coverage include current assets and liabilities, investments and property, plant and equipment. Prerequisites: Acct 222 and a minimum of 55 sh credit or Acct 501.%
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ACCT 321 - Intermediate Acct I
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ACCT 322: Intermediate Acct II
3.00 Credits
Texas A & M University-Commerce
Financial Accounting II. Three semester hours. (2) A continuation of the detailed study of financial accounting principles and procedures begun in Accounting 321. Emphasis will be given to accounting for long-term liabilities and investments, stockholders? equity, income recognition, leases, accounting changes and errors, and financial reporting and analysis. Prerequisite: Acct 321.%
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ACCT 322 - Intermediate Acct II
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ACCT 324: INCOME TAX ACCT
3.00 Credits
Texas A & M University-Commerce
No course description available.
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ACCT 324 - INCOME TAX ACCT
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ACCT 326: Accounting Information Systems
0.00 - 3.00 Credits
Texas A & M University-Commerce
Accounting Information Systems - Three semester hours. (1, 2) The Accounting Information Systems course introduces students to how accounting activities are integrated into manual and computer-based accounting information systems. The course explores in detail the revenue and expenditure cycles, the general ledger, financial reporting, and management reporting systems. Internal control, fraud, and ethics are integrated throughout the curriculum. Students will be required to solve cases utilizing problem solving techniques and critical thinking. Prerequisites: Acct 222 and MIS 128 or CSci 126 or equivalent, and a minimum of 55 sh credit or Acct 501%
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ACCT 326 - Accounting Information Systems
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