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Course Criteria
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4.00 Credits
4 hours. Introduction to integrated financial and managerial accounting systems with emphasis on: a) providing economic information to all users, b) accounting terminology, and c) using financial statement analysis and accounting information for decision making. Practical applications of math, communication, and skills used in business will be integrated. Prerequisite MA103 or ACT Math subscore > 20. Fall and Spring
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4.00 Credits
4 hours. The continued study of integrated financial Rand managerial accounting with an emphasis on the corporate environment. Prerequisite: AC 201. Fall and Spring
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1.00 - 5.00 Credits
1-5 hours. Independent study or research on a subject of interest to an individual student. Prerequisite: permission of instructor. TBA
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1.00 - 3.00 Credits
1-3 hours. Internship under a cooperative arrangement between the division and an agency, institution, or firm. Prerequisite: permission of chair of the division prior to registration. TBA
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3.00 Credits
3 hours. Advanced study of accounting practices with emphasis on the conceptual framework and principles, the financial statements, their elements and supporting schedules, and the time value of money. Prerequisite: AC201 and AC202. Fall 08
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3.00 Credits
3 hours. A continuation of the study of accounting practices with emphasis on earnings per share, pensions, leases, income tax, accounting errors and changes, and additional aspects of financial reporting and financial analysis. Prerequisite: AC301. Spring 09
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3.00 Credits
3 hours. An introduction to several accounting software packages, their uses, and their ability to meet the needs of a business for recording, planning, controlling, and analyzing. A specific application software package for a small business is introduced and used for the above purposes. Prerequisite: AC201 and AC202. May be taken in the Computer Skills section of the General Education Program requirements. Spring 08
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3.00 Credits
3 hours. Considers commonly used cost accounting concepts and methods, along with special problem-solving techniques, to be used by management in controlling current operations, costing products, and services and planning for the future. Application of these procedures via spreadsheets includes manufacturing, merchandising and service organizations. Prerequisite: AC201 and AC202. Fall 07
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3.00 Credits
3 hours. Survey of individual federal income tax laws. Topics will include property transactions; business, farm, rent and royalty. and investment income, and employee expenses. Forms 1040EZ, 1040A, and 1040 and the accompanying schedules are considered. Fall
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3.00 Credits
3 hours. Concepts and techniques of accounting for organizations which are not seeking profits. Topics include the concept of a fund; various types of funds; special problems of municipalities, public schools, universities, hospitals, churches and the federal government. Prerequisite: AC201 and AC202. Spring 08
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