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ACCT 23020: Introduction To Financial Accounting
3.00 Credits
Kent State University at Kent
(Equivalent to ACTT 11000) Introduction to principles of accounting as they relate to financial accounting and the preparation of financial statements. Prerequisite: none.
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ACCT 23020: Introduction to Financial Accounting
3.00 Credits
Kent State University at Kent
Introduction to principles of accounting as they relate to financial accounting and the preparation of financial statements. Prerequisite: 28 or more credit hours.
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ACCT 23021: Introduction to Managerial Accounting
3.00 Credits
Kent State University at Kent
Introduction to principles of accounting as they relate to managerial accounting, including cost relationships. Prerequisite: ACCT 23020.
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ACCT 33000: Fundamental Tax Procedures
3.00 Credits
Kent State University at Kent
Nontechnical presentation of federal income tax laws and regulations as they relate to individuals. Prerequisite: Cumulative 2.500 GPA; and ACCT 23020 or ACTT 11000; and ACCT 23021 or ACTT 11001; not open to accounting (ACCT) majors.
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ACCT 33001: Corporate Accounting I
3.00 Credits
Kent State University at Kent
The review of the accounting cycle; financial statement preparation, accounting for sales, receivables, inventory, current liabilities and fixed assets. Written communication and professional accounting research skills are emphasized. Prerequisite: Cumulative 2.500 GPA; and ACCT 23021 or ACTT 11001; and accounting (ACCT) major or minor.
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ACCT 33004: Introduction To Accounting Systems
3.00 Credits
Kent State University at Kent
Provides an overview of accounting information systems with emphasis on systems design and internal controls. Interpersonal skills and computer applications are emphasized. Prerequisite: Cumulative 2.500 GPA; and ACCT 23021 or ACTT 11001;accounting (ACCT) major or minor.
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ACCT 33010: Cost Accounting
3.00 Credits
Kent State University at Kent
Cost accounting for manufacturing and service organizations including cost determination, cost analysis and reporting costs for decision making planning and control. Ethical decision making and computer applications are emphasized. Prerequisite: cumulative 2.500 GPA; and accounting (ACCT) major or minor; and ACCT 33001 and ACCT 33004.
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ACCT 33012: Corporate Accounting Ii
3.00 Credits
Kent State University at Kent
Accounting for long-term liabilities, debt and equity investments leases pensions and other post retirement benefits income tax allocation and owners' equity statement of cash flows. Verbal communication and professional accounting research skills are emphasized. Prerequisite: cumulative 2.500 GPA; and accounting (ACCT) major and minor; and ACCT 33001 and ACCT 33004.
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ACCT 33061: Financial Reporting Issues And Analysis
3.00 Credits
Kent State University at Kent
Issues relative to the balance sheet, income statement and cash flow statement. Topics include assets, liabilities, owner's equity, revenue recognition, EPS, deferred taxes and pensions. Cannot be counted towards accounting major. Prerequisite: cumulative 2.500 GPA; and ACCT 23021 or ACTT 11001; not open to accounting (ACCT) majors.
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ACCT 33063: Cost Control And Analysis For Management
3.00 Credits
Kent State University at Kent
Cost accounting concepts and procedures; analysis of revenue cost and income variances. Open only to nonaccounting majors; cannot count towards accounting major. Prerequisite: cumulative 2.500 GPA; and ACCT 23021 or ACTT 11001; not open to accounting (ACCT) majors.
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