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ACC 211: Principles of Financial Accounting
3.00 Credits
Jackson State University
Prerequisite: Sophomore classification recommended. Accounting principles and concepts relative to general use of accounting information, double entry bookkeeping, and financial reporting. (F, S)
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ACC 212: Principles of Managerial Accounting
3.00 Credits
Jackson State University
Prerequisite: ACC 211. Accounting principles and concepts as applied to managerial accounting. (F, S)
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ACC 314: Intermediate Accounting I
3.00 Credits
Jackson State University
Prerequisite: ACC 212. A study of the functions of financial accounting, basic theory, asset and liability recognition and measurement. (F, S)
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ACC 314 - Intermediate Accounting I
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ACC 315: Intermediate Accounting II
3.00 Credits
Jackson State University
Prerequisite: ACC 314. A study of accounting theory and practice as applied to stockholders' equity, dilutive securities, investments, income measurement issues, and preparation and analysis of financial statements. (F, S)
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ACC 321: Cost Accounting I
3.00 Credits
Jackson State University
Prerequisite: ACC 212. An introduction to the development and use of accounting information for internal decision making. Topics include: cost terminology and classifications, cost accumulation and analysis, CVP analysis, budgets and standard costs, inventory costing, and relevant costs for decision making. (F, S)
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ACC 381: Government and NFP Accounting
3.00 Credits
Jackson State University
Prerequisite: ACC 212. A study of accounting practice and theory as it related to state and local governments, and other non-for-profit entities. (F, S)
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ACC 423: Income Tax Accounting
3.00 Credits
Jackson State University
Prerequisite: ACC 212. An in-depth study of federal and state income tax laws, tax research methods, effects on the distribution of individual income. (F, S)
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ACC 436: Advanced and International Accounting
3.00 Credits
Jackson State University
Prerequisite: ACC 315. Special accounting problems related to partnerships, consolidations, international operations, and International Financial Reporting Standards. (F, S)
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ACC 436 - Advanced and International Accounting
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ACC 455W: Auditing
3.00 Credits
Jackson State University
Prerequisite: ACC 315. Analysis of the problems encountered by practicing public accountants as related to financial statements audits; preparation of working papers and reports; and professional ethics. This course has been designated as a "Writing Across the Curriculum" course.(F, S)
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ACC 455W - Auditing
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ACC 461: CPA Review I
3.00 Credits
Jackson State University
Prerequisite: ACC 315 and Senior standing. An intensive review of accounting for business enterprises, taxation, managerial, and governmental and not-for-profit accounting as tested on the CPA examination. (D)
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ACC 461 - CPA Review I
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