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Course Criteria
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3.00 Credits
The fundamentals of financial accounting are explored by setting up financial records with an emphasis on creating and understanding financial statements that are used in business and nonprofit organizations.
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3.00 Credits
The place of accounting in the manager's decisionmaking process is the essence of this course. Emphasis is on the development and use of accounting information for managerial decisions. Prerequisite: AC 201 or permission of the instructor.
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3.00 Credits
This course is an introduction to computerized accounting systems using QuickBooks? and Microsoft Excel as a foundation. It will examine the design, layout and implementation of a computerized double-entry accounting system applicable to a small business or ministry. Students will gain hands-on experience with QuickBooks and will be introduced to other commonly used accounting software packages. Topics covered will include business system analysis and design, computerized budgets, journals, general ledgers, financial statements, integrating QuickBooks and Excel, internal controls and auditing. Prerequisite: AC 201 Financial Accounting or BU 320 Introduction to Finance; computer proficiency required.
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3.00 Credits
This course will examine the fundamental principles and practices concerning cash management, also known as working capital management. Topics will include the role of cash management; credit, accounts receivable, and collection management; accounts payable and disbursement management; electronic commerce; forecasting; short-term investments and borrowing. Prerequisite: BU 301 Corporate Finance.
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3.00 Credits
Provides an in-depth examination of the theory, practice and conceptual framework of financial accounting. It also includes the detailed analysis of the financial statements, study of cash and receivables, inventory measurement and valuation, accounting for assets and liabilities, and applications of time value of money concepts. Prerequisite: AC 202.
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3.00 Credits
This course studies financial reporting issues of stockholder's equity and Earnings Per Share (EPS) calculations, and accounting for income taxes, leases, pensions, and post-retirement benefits. Focuses on the accounting principles and concepts governing the reporting of these items according to Generally Accepted Accounting Principles (GAAP). Prerequisite: AC 351.
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3.00 Credits
Theory and practice of accounting for material and labor, overhead classifications and budgets; analysis and application of overhead rates; process costing, job costing, by-product and joint costs, differential costs, analysis of cost variations; break-even analysis, decisionmaking, direct costing, and activity-based costing. Prerequisite: AC 202.
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3.00 Credits
The study of Federal income tax law and procedures as it relates to individuals and sole proprietors. Looks at income tax determination, computing gross income, deductions, credits, and capital gains and losses. A hands on approach is used to prepare tax returns and learn to present tax planning ideas to individuals. Prerequisite: AC 202.
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3.00 Credits
The study of Federal income tax law and procedures as it relates to corporations. Looks at income tax determination, computing gross income, deductions, credits and capital gains and losses. A hands on approach is used to prepare tax returns and learn to present corporate tax planning ideas to management. Prerequisite: AC 202.
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3.00 Credits
Covers the audit framework and methodology for examining public company financial statements according to Generally Accepted Auditing Principles (GAAP). Includes audit planning, risk assessment, tests of internal controls and substantive testing of transactions and account balances; audit opinions and report writing; ethics and the legal liability of the independent auditor. Prerequisite: AC 202 and AC 330.
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