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ACC 36-001 ,002, 003 ,004: Selected Topics
3.00 Credits
Southwestern University
May be repeated with change in topic.
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ACC 36-001 ,002, 003 ,004 - Selected Topics
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ACC 36-113: Fundamentals of Financial Accounting
3.00 Credits
Southwestern University
An introduction to financial accounting concepts and techniques, with emphasis on the accounting model, financial statements and financial information systems. No previous knowledge of accounting is assumed. (Fall) (ScS)
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ACC 36-113 - Fundamentals of Financial Accounting
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ACC 36-123: Fundamentals of Managerial Accounting
3.00 Credits
Southwestern University
An introduction to cost accounting and managerial accounting concepts and techniques, with emphasis on development, analysis and uses of accounting information, including financial statement analysis and cash flow reporting. Prerequisite: Accounting 36-113. (Spring)
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ACC 36-123 - Fundamentals of Managerial Accounting
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ACC 36-203: Intermediate Accounting
3.00 Credits
Southwestern University
I. An in-depth study of financial accounting principles, standards and techniques. Covers financial statements, cash, receivables, inventory, plant assets, intangible assets and investments. Special attention is paid to underlying accounting theory. Prerequisite: Accounting 36-123. (Fall)
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ACC 36-203 - Intermediate Accounting
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ACC 36-213: Intermediate Accounting II
3.00 Credits
Southwestern University
A continuation of the study of financial accounting, emphasizing coverage of specific accounting issues, including leases, pensions, corporate owners' equity, the statement of cash flows, accounting for income taxes and earnings per share. Prerequisite: Accounting 36-203. (Spring)
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ACC 36-213 - Intermediate Accounting II
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ACC 36-301 ,302, 303 ,304: Selected Topics
3.00 Credits
Southwestern University
May be repeated with change in topic.
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ACC 36-301 ,302, 303 ,304 - Selected Topics
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ACC 36-313: Cost Accounting
3.00 Credits
Southwestern University
An in-depth study of the concepts and techniques of cost accounting and managerial accounting, including job order costing, process costing, variable costing, standard costs and variances, and management uses of accounting information for decision-making purposes. Prerequisite: Accounting 36-123. (Spring)
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ACC 36-313 - Cost Accounting
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ACC 36-323: Taxation
3.00 Credits
Southwestern University
Study of the taxation of income of individual taxpayers: includability or excludability of various types of income, deductibility of costs and expenses, capital gains and losses, and preparation of returns. Prerequisite: Accounting 36-123.
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ACC 36-323 - Taxation
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ACC 36-333: Governmental And Nonprofit Accounting
3.00 Credits
Southwestern University
Study of accounting techniques and requirements peculiar to governmental and private, not-for-profit concerns. Prerequisite: Accounting 36-123.
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ACC 36-333 - Governmental And Nonprofit Accounting
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ACC 36-523: Auditing
3.00 Credits
Southwestern University
Study of auditing concepts, standards, objectives and procedures. Includes internal control evaluation, audit reports, evidence, statistical sampling, professional responsibilities and generally accepted auditing standards. Prerequisite: Accounting 36-213 and senior standing.
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ACC 36-523 - Auditing
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