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Course Criteria
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3.00 Credits
The nature and use of accounting information; analysis of economic effects of business transactions; business and accounting cycles; preparation and content of financial statements. Students pursuing an SMB major or minor must earn a grade of C or higher in this course. Prerequisite: MATH 2312; Co-requisite: COSC 1318 or COSC 1313 (Fall, Spring, Summer)
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3.00 Credits
The use of accounting information for managerial decision making. Emphasis on information used for internal decision making and effects on external reporting. This course builds upon Principles of Accounting I. Students pursuing a SMB major or minor must earn a grade of C or higher in this course. Prerequisite: ACCT 2301. (Fall, Spring, Summer)
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3.00 Credits
Recording business transactions in accordance with generally accepted accounting principles. Accounting for assets: cash; receivables; inventories; investments; intangible assets; and plant, property and equipment. Course includes a computerized practice set covering the accounting cycle. Computer spreadsheet applications. Prerequisites: ACCT 2301, ACCT 2303, and COSC 1318 or COSC 1313. (Fall)
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3.00 Credits
Recording business transactions in accordance with generally accepted accounting principles. Accounting for creditor and owner equities: current liabilities, taxes, pensions, leases, bonds, corporate capital. Course includes application of present value concepts and revenue recognition principles. Computer spreadsheet applications. Prerequisites: ACCT 3331 (Spring)
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3.00 Credits
Topics include introduction to database concepts, data models, data normalization, data description languages, query facilities, file organization, index organization, file security, and data integrity and reliability. Prerequisite: C or better in COSC 2325. [Same as COSC 3337] (Fall, Spring)
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1.00 Credits
A seminar presentation based on the senior project completed in ACCT 4347. A written summary of the presentation, conforming to the style of Communications of the ACM, must be provided at the time of the presentation. Professional documentation of the project is required. Students will be required to take the Computer Science Achievement Test as part of this course. Prerequisites: ACCT 4347, senior standing, and consent of instructor. [Same as COSC 4149] (Spring)
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3.00 Credits
Fund accounting as used by state and local government, colleges, hospitals and other not-for-profit organizations. Prerequisite: ACCT 3332
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3.00 Credits
An introduction to the theory, concepts and principles of auditing, emphasizing audit evidence, audit risk, ethical conduct and legal restrictions, professional standards, audit planning and audit reports. Prerequisites: ACCT 3332, ACCT 3333, and COSC 1318 or COSC 1313. (Spring)
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3.00 Credits
Analysis of fundamental accounting information systems. Emphasis on semantic modeling and systems design; relationship of system and organization; objectives, policies, procedures and plans. Prerequisites: COSC 1318 or COSC 1313, and ACCT 3331. (Spring)
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3.00 Credits
An introduction to the process of research and development in computer science. Includes an overview of research methodology, examination of the procedures necessary to identify a feasible project, and an introduction to the literature search process. The experience will involve the software engineering of a programming solution to a client's problem, or the completion of a research project in a topic area of computer science following the traditional scientific method. Students enrolling in this course will be expected to have satisfied the Computer Competency requirements described in the Undergraduate Bulletin. Prerequisites: BUSI 2305 and COSC 3339. [Same as COSC 4347] (Fall)
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