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ACCT 1503: Elementary Accounting
3.00 Credits
Youngstown State University
1503. Elementary Accounting. Terminology, concepts and principles of basic financial and managerial accounting from a user perspective. Internal controls, cash controls, and payroll accounting are covered. Does not fulfill WCBA requirements and cannot substitute for ACCT 2602. 3 s.h.
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ACCT 1503 - Elementary Accounting
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ACCT 2600: Accounting Field Experience
1.00 Credits
Youngstown State University
2600. Accounting Field Experience. Internship and/or cooperative education experiences in accounting. Students may be assigned to corporate, non-profit, or government entities on a semester basis. Can repeat this course once for a different field experience. Prereq.: 2.5 GPA, department approval and sophomore standing. 1 s.h.
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ACCT 2600 - Accounting Field Experience
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ACCT 2602: Financial Accounting
3.00 Credits
Youngstown State University
2602. Financial Accounting. Study of the accounting cycle and generally accepted accounting principles including preparation of financial statements. Prereq.: BUS 1500 (C) or BUS 1500H (C), sophomore standing. 3 s.h.
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ACCT 2602 - Financial Accounting
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ACCT 2602H: Honors Financial Accounting
3.00 Credits
Youngstown State University
2602H. Honors Financial Accounting. Study of the accounting cycle and generally accepted accounting principles including preparation of financial statements. Prereq.: Sophomore standing or "C" or better in BUS 1500 and "C" or better in MATH 1507 or level 40 on math placement test or 22 or higher ACT Math Score or 550 or higher SAT Math Score. 3 s.h.
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ACCT 2602H - Honors Financial Accounting
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ACCT 2603: Managerial Accounting
3.00 Credits
Youngstown State University
2603. Managerial Accounting. Study of the accounting informational needs of management. Emphasis on techniques of planning and control. Prereq.: "C" or better in ACCT 2602. 3 s.h.
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ACCT 2603 - Managerial Accounting
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ACCT 3701: Intermediate Accounting 1
4.00 Credits
Youngstown State University
3701. Intermediate Accounting 1. Comprehensive study of the theories and concepts underlying financial accounting. Emphasis on income determination, asset valuation, measurement of liabilities and changes in financial position. Prereq.: "C" or better in ACCT 2603 and ACCT 2603L or ACCT 2603 and BUS 2600, 2.5 overall GPA. 4 s.h.
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ACCT 3701 - Intermediate Accounting 1
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ACCT 3702: Intermediate Accounting 2
4.00 Credits
Youngstown State University
3702. Intermediate Accounting 2. Comprehensive study of the theories and concepts underlying financial accounting. Emphasis on income determination, asset valuation, measurement of liabilities and changes in financial position. Prereq.: "C" or better in ACCT 3701 and 2.5 overall GPA. 4 s.h.
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ACCT 3702 - Intermediate Accounting 2
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ACCT 3709: Accounting Information Systems
4.00 Credits
Youngstown State University
3709. Accounting Information Systems. Study of systems analysis, design, and implementation within the context of an accounting information system. Topics include a treatment of the business computing environment, security and control of information, the accounting information system as a component of the management information system, and decision support and expert systems. Prereq.: "C" or better in ACCT 3701 and 2.5 overall GPA. 4 s.h.
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ACCT 3709 - Accounting Information Systems
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ACCT 3710: Analysis and Design of Accounting Databases
3.00 Credits
Youngstown State University
3710. Analysis and Design of Accounting Databases. An introduction to the analysis of accounting databases. Specific emphasis is placed on the structure and use of accounting databases, particularly XBRL. Prereq.: ACCT 3709. 2.5 overall GPA. 3 s.h.
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ACCT 3710 - Analysis and Design of Accounting Databases
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ACCT 3711: Cost Accounting
3.00 Credits
Youngstown State University
3711. Cost Accounting. Study of cost accumulation for products manufactured under job order or continuous manufacturing processes; cost behavior and profit-volume relationships; cost structures for control and motivation; relevant costs for non-routine decision making. Prereq.: "C" or better in ACCT 2603 and ACCT 2603L or ACCT 2603 and BUS 2600 and 2.5 overall GPA. 3 s.h.
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ACCT 3711 - Cost Accounting
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