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Course Criteria
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3.00 Credits
Common Course Number & Description A study of fundamental accounting principles and procedures such as journalizing, posting, preparation of financial statements, and other selected topics. Accounting is emphasized as a service activity designed to provide the information about economic entities that is necessary for making sound decisions. Registration Restriction: Sophomore Class Standing 3 semester hours
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3.00 Credits
Common Course Number & Description A continuation of ACCT-210 with emphasis on partnership and corporate structures, management decision-making, cost control, and other selected topics. PreRequisite: ACCT-210 3 semester hours
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3.00 Credits
Common Course Number & Description Involves the intensive study of financial accounting standards, both in theory and practice, as they relate to the preparation and analysis of financial statements. Accounting problems and their impact on the financial statements are addressed in regard to current assets, fixed assets, intangible assets, liabilities, and other selected topics. PreRequisite: ACCT-211 3 semester hours
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3.00 Credits
Common Course Number & Description Provides an intensive study of accounting standards, both in theory and practice, as they relate to the preparation and analysis of financial statements. Accounting problems and their impact on the financial statements are addressed in regard to liabilities, investments, stockholders' equity, leases, pensions, tax allocation and other selected topics. PreRequisite: ACCT-310 3 semester hours
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3.00 Credits
Unique Course This course utilizes various accounting applications and integrates these applications with the microcomputer. Additional Fee: An additional 'Mandatory Fee' applies to this course.PreRequisite: ACCT-310 MIS-205 3 semester hours
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3.00 Credits
Common Course Number & Description Accounting concepts and practices for entrepreneurs/small business owners. Emphasis given to the use of accounting tools to solve small business problems. 3 semester hours
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3.00 Credits
Common Course Number & Description Involves the study of Federal Income Tax law as it affects individuals, as well as other selected topics. PreRequisite: ACCT-211 3 semester hours
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3.00 Credits
Common Course Number & Description A study of Federal Income Tax law as it applies to partnership, S corporations, C corporations, as well as other selected topics. PreRequisite: ACCT-430 3 semester hours
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3.00 Credits
Common Course Number & Description Provides a study of current accounting theory and its applications. The course review theoretical aspects of accounting by means of problems, directed reading, and study of the various sources of accounting theory. PreRequisite: ACCT-311 3 semester hours
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3.00 Credits
Common Course Number & Description Studies both theory and practice. Topics include audit planning, internal control, audit procedures, audit reports and opinions, materiality, audit risk, evidential matter, as required by generally accepted auditing standards (GAAS), professional ethics, legal responsibilities, and other selected topics. PreRequisite: ACCT-311 3 semester hours
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