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ACCT 207: Financial Accounting
4.00 Credits
South Carolina State University
ACCT 207. Financial Accounting I. 4(3,1). An introduction to the basic concepts and principles used in financial reporting and the preparation of financial statements. Emphasis is placed on the use of accounting information in making external business decisions. Prerequisites: MATH 154. (F,S)
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ACCT 208: Managerial Accounting
3.00 Credits
South Carolina State University
ACCT 208. Managerial Accounting II. 3(3,1). An introduction to the basic concepts and principles of accounting data used by managers in planning and controlling operations. Emphasis is placed on the use of accounting information in making internal business decisions in a changing global environment. Prerequisite: ACCT 207. (F,S)
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ACCT 307: Intermediate Accounting I
3.00 Credits
South Carolina State University
ACCT 307. Intermediate Accounting I. 3(3,1). This course is designed to provide a conceptual understanding of generally accepted accounting principles (GAAP) related to the prepration offinancial statements and the underlying theories in accounting for current and non-current assets in a global environment. Prerequisite: ACCT 207. (F,S)
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ACCT 312: The Ethical& Legal Env of Acct
3.00 Credits
South Carolina State University
Acct 312. The Ethical and Legal Environment of Accounting. 3(3,0). This course is a study of the ethics espoused by accountants and their professional organizations with attention given to the current legal climate in which accountants operate. It is designed to provide a conceptual framework and practical understanding of the legal liability and ethics as it applies to the various accounting fields (audit, . management, tax, consulting, etc.). Prerequisites: ACCT 308.
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ACCT 313: Federal Tax Procedures I
3.00 Credits
South Carolina State University
ACCT 313. Federal Tax Procedures I. 3(3,0). Practical work in tax field, audits, cost systems leading toward and understanding of the preparation and interpretation of returns. Practice work in the computation of state and federal income tax returns. Prerequisite: ACCT 208. (F,S)
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ACCT 313 - Federal Tax Procedures I
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ACCT 315: Governmental Accounting
3.00 Credits
South Carolina State University
ACCT 315. Governmental Accounting. 3(3,0). Accounts of institutions, municipalities, and state and federal governments; organization procedure, budgets, accounts and records; reports and audits. Course deals with specialized procedure in governmental accounting to exhibit correctly and intelligently the financial facts Prerequisite: ACCT 208. (F)
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ACCT 418: Accounting Information Systems
3.00 Credits
South Carolina State University
ACCT 418. Accounting Information Systems. 3(3,2). A study of accounting information systems as a collector, processor and interpreter of data necessary for effective control of business organizations. Emphasis is placed on accounting information systems application for financial, managerial and tax accounting, auditing, marketng analysis, production and personnel manangement, systems evaluation and control. Prerequisite: ACCT 310. (S)
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ACCT 450: Accounting Internship
3.00 Credits
South Carolina State University
No course description available.
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ACCT 499: Special Topics in Accounting
3.00 Credits
South Carolina State University
ACCT 499. Special Topics in Accounting. 3(3,0). This course is designed to explore a variety of current and emerging issues in the accounting and/or tax fields that receive little or no coverage elsewhere in the curriculum. Students will be expected to discuss cases and write papers as the primary pedagogy for the course. Prerequisite: ACCT 310.
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ACCT 510: Acct for Business Decisions
3.00 Credits
South Carolina State University
ACCT 510. Accounting for Business Decisions. 3(3,0). Using the case method approach, this course emphasizes financial reporting from a user perspective. It is designed to prepare students to deal with complex financial issues that managers must understand. Prerequisite: Survey of Accounting or undergraduate financial and managerial accounting courses.
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