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ACC 225: Financial Accounting
3.00 Credits
University of Sioux Falls
Accounting is the language of business. This course concentrates on basic accounting concepts beginning with the accounting equation and includes the development and analysis of financial statements. The emphasis is on the use of financial information for decision-making purposes. (3 s.h.)
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ACC 225 - Financial Accounting
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ACC 226: Managerial Accounting
3.00 Credits
University of Sioux Falls
The course emphasizes the use of accounting data by management. It examines budgeting, costing systems, cost-volume-profit relationships and performance evaluation measures. Prerequisite: ACC 225. (3 s.h.)
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ACC 226 - Managerial Accounting
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ACC 250: Interactive Accounting
3.00 Credits
University of Sioux Falls
This is a computerized simulation in basic accounting; journalizing, posting, adjusting, ledgers worksheets, and financial statement preparation. Prerequisite: ACC 225. (3 s.h.)
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ACC 250 - Interactive Accounting
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ACC 304: Individual Income Tax
3.00 Credits
University of Sioux Falls
A study of individual income tax return preparation. An introductory course into the interpretations and application of present tax laws as they pertain to the individual taxpayer. Prerequisite: ACC 225 or instructor approval. (3 s.h.)
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ACC 304 - Individual Income Tax
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ACC 317: Cost Management
3.00 Credits
University of Sioux Falls
Cost Management examines how to use financial data to provide valid cost information for decisionmaking purposes such as planning, controlling and costing of products and services. This course will look at the newest costing methods and trends in the manufacturing and service industries. Prerequisite: ACC 226. (3 s.h.)
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ACC 325: Intermediate Accounting I
3.00 Credits
University of Sioux Falls
An in-depth look at the financial statements and the information found on them. Various accounting issues are examined with emphasis on assets, liabilities and problem solving techniques. Prerequisite:ACC 225. (4 s.h.)
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ACC 325 - Intermediate Accounting I
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ACC 326: Intermediate Accounting II
3.00 Credits
University of Sioux Falls
A continuation of Intermediate I with emphasis on equities and problem solving techniques. Prerequisite: ACC 325. (4 s.h.)
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ACC 326 - Intermediate Accounting II
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ACC 395: Internship
1.00 - 4.00 Credits
University of Sioux Falls
Internship
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ACC 395 - Internship
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ACC 404: Organizational Tax
3.00 Credits
University of Sioux Falls
Taxation of corporations, partnerships, estates and trusts. Prerequisite: ACC 304. (3 s.h.)
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ACC 404 - Organizational Tax
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ACC 425: Advanced Accounting
3.00 Credits
University of Sioux Falls
Accounting problems in business acquisitions, consolidated statements, non-profit and governmental entities. Prerequisite: ACC 325. (3 s.h.)
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ACC 425 - Advanced Accounting
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