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Course Criteria
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3.00 Credits
Provides a framework in which nonbusiness majors can see how accounting relates to, and reports on, business activities. Introduces the basic financial accounting concepts, principles, and practices applied to the preparation and interpretation of the major financial statements. Takes a business process approach to the information requirements of external decision makers.
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3.00 Credits
Introduces the basic financial accounting concepts, principles, and practices applied to the preparation and interpretation of the major financial statements. Included is complete coverage of the accounting cycle which is designed to satisfy the information requirements of external decision makers. Topics covered are asset valuation, liability measurement, income determination and equity activities. Integrated throughout is a discussion of ethical issues and considerations.
Prerequisite:
Sophomore status (except for ACCT majors)
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3.00 Credits
Introduction to traditional managerial accounting concepts and procedures utilized in the organization and processing of accounting information for management decision making purposes. Topics include managerial accounting and the business environment, cost terms and concepts, cost systems, cost behavior and cost-volume-profit analysis. In addition, the course covers the master budget, standard costing and variance analysis, performance evaluation, responsibility accounting, relevant cost analysis and decision making.
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3.00 Credits
Primarily focuses on financial reporting for asset wealth typically found in business environments. Coverage includes recognition and measurement of such assets as cash, receivables, investments, inventories, plant assets, and intangible assets. Present value concepts in financial reporting are also emphasized.
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3.00 Credits
Concentrates on financial reporting of creditor and investor claims on busi-ness assets in the form of liabilities and equity. Specialized financial report-ing topics such as earnings per share, stock options, income tax, pension, and lease accounting are also covered.
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3.00 Credits
Studies the aggregation and use of financial information for internal management decision making. Discussions concentrate on cost manage-ment system design, cost estimation methods for budget preparation and achievement, cost accumulation methods for manufacturing and service organizations, inventory control procedures, transfer pricing administration, and managerial performance evaluation techniques.
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3.00 Credits
A study of accounting issues of specialized nature including partnerships, organization and liquidation, agency and branch accounting, accounting for business combinations, preparation of consolidated financial statements, accounting for government and not-for-profit entities, accounting for estates and trusts, and receivership accounting.
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3.00 Credits
A study of budgets, standard costs, direct and absorption costing, analysis of cost variances, and extensive analysis of various cost control and profit planning programs.
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3.00 Credits
Introduces the fundamental concepts of federal taxation, with special emphasis on individuals. Creates an awareness and recognition of the tax consequences involved in financial decision making, with special emphasis on use of professional tax software and Internet resources.
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3.00 Credits
Introduces the fundamental concepts of federal taxation of corporations, partnerships, estates, and gift transactions. Creates an awareness and recog-nition of the tax consequences involved in financial decision making, with special emphasis on use of professional tax software, the Internal Revenue Code and Regulations, and Internet research.
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