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Course Criteria
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3.00 Credits
A continuation of the study of the role accounting information plays in decision-making and the importance of income, cash flows, and financial position to organizations. Issues will be considered from a variety of users' viewpoints. Included in the course will be (1) a focus on analytic and problem-solving skills, (2) technological and communication skill development, and (3) an awareness of ethical issues and public policy issues, and (4) a development of research skills. Prerequisite: ACC 2101. Materials charge $20. Spring.
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2.00 Credits
This course will provide the necessary technical background to enter Advanced Intermediate Accounting. Projects requiring computer usage will be assigned and may include general ledger packages, spreadsheet usage, and tutorial software. Prerequisite: ACC 2101. Materials charge $20. Spring.
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3.00 Credits
Studies management interpretation and use of accounting information to improve decisionmaking in manufacturing, service and not-for-profit organizations. Examines types of costs and their relations to volume and profit, standard costs, budgeting, pricing, responsibility accounting, process costing and job order costing. Emphasizes relevant costs and the contribution approach to decisions. This course is not open to students concentrating in accounting. Prerequisite: ACC 2101. Fee $20, Fall.
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3.00 Credits
This course provides an extensive study of generally accepted accounting principles as applied to the recording and reporting of asset, liability, and equity accounts, the financial statements, and the required disclosures. Computer applications, case studies, and problem solving are an integral part of this course. Prerequisite: ACC 2102, ACC 2103. Fall.
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3.00 Credits
This course is a continuation of Advanced Intermediate Accounting I. Includes coverage of professional pronouncements related to proper reporting and disclosure of financial information. Prerequisite: ACC 3011. Spring.
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3.00 Credits
Covers principles of cost determination in manufacturing, service and nonprofit organizations. Examines various cost systems such as job order, process, and standard as well as topics of current interest such as JIT and ABC. Stresses the accounting role in decision making and the need to adapt in a changing business environment. Group assignments are used both in and out of class. Prerequisite: ACC 2101, ACC 2103. Fall.
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1.00 - 12.00 Credits
Signed contract required at time of registration.
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3.00 Credits
This course will analyze the development, maintenance, and control of the accounting system. It will focus on manual and/or computer-based systems. Prerequisite: ACC 3012. Fall.
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3.00 Credits
The course covers accounting issues for partnerships, consolidation, foreign currency translations, estates and trusts, franchises, and other current advanced accounting topics. Case study and problem analysis will be prominent in this course. Prerequisite: ACC 3012. Fall.
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3.00 Credits
This course provides an introduction to governmental and nonprofit accounting. It will focus on fund accounting and may include topics in accounting for colleges, universities, hospitals, voluntary health and welfare, other nonprofit entities, and governmental entities. Prerequisite: ACC 3011. Spring.
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