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Course Criteria
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3.00 Credits
This is an introduction to financial accounting that focuses on the preparation and understanding of accounting reports prepared for investors, financial analysts, creditors and other external users. Generally accepted accounting principles and other basic accounting concepts are studied. Prerequisite: MATH 1310 or consent of instructor.
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3.00 Credits
This is an introduction to managerial accounting that focuses on the preparation and understanding of accounting reports prepared for managers and other internal users. Concepts covered include cost accounting methodology, relevant cost analysis, cost behavior, cost-volume-profit analysis, activitybased costing, operational and capital budgeting. Prerequisite: ACCT 2301.
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3.00 Credits
This is an intensive study of financial accounting and the preparation of financial accounting reports. Concepts covered include the accounting cycle, Conceptual Framework of Accounting Theory, income statement preparation, accounting for current and long-lived assets, present value computations and applications. Prerequisites: ACCT 2302 with at least a grade of ''C'' and MATH 1311 2422.
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3.00 Credits
This course is a continuation of ACCT 3301 and covers such topics as valuation of liabilities and investments, financial reporting for stockholder's equity, and income recognition and measurement of net assets. Prerequisite: ACCT 3301 with at least a grade of "C".
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3.00 Credits
This course is a continuation of ACCT 3302 and covers such topics as accounting for income taxes, post employment benefits, leases, the statement of cash flows, and accounting for changes and errors. Prerequisite: ACCT 3302 with at least a grade of "C".
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3.00 Credits
This is a study of advanced cost-accounting systems, including cost behavior, cost allocation, unit cost determination, activity costing and cost-volume-profit analysis. Prerequisite: ACCT 2302 with at least a grade of ''C'
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3.00 Credits
This is an introduction to the basic principles and concepts of individual federal income taxation. Emphasis on tax planning and preparation for tax problems. Prerequisite: ACCT 2302
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3.00 Credits
This course covers the fundamentals of corporate and partnership federal income taxation. Includes corporate reorganizations, liquidations, partnerships, and ''S'' corporations. Prerequisite:ACCT 33or consent of instructor.
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3.00 Credits
This is an overview of information systems theory and practice, including information and organizational systems, planning and implementation, decision theory, information theory, project management, quality control, human-computer interface, network administration, client/server computing and database management. Prerequisites: IS 2320 and 2330 or consent of instructor. See IS 3330.
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3.00 Credits
This course provides an understanding of the information system development and modifications process, including evaluation of system development methodologies, understanding effective communication and integration with users and user systems, developing interpersonal skills with clients, users and team members and the adherence to systems development life cycle standards. Hands-on experience with object-oriented analysis and design and data modeling tools. Prerequisites: IS 2320 and 2330 or consent of instructor. See IS 3331.
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