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Course Criteria
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1.00 Credits
No course description available.
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3.00 Credits
No course description available.
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3.00 Credits
No course description available.
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3.00 Credits
(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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3.00 Credits
(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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3.00 Credits
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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3.00 Credits
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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3.00 Credits
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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3.00 Credits
No course description available.
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0.00 - 3.00 Credits
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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