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ACCT 197,297,397,497: Topics in Accounting
1.00 - 4.00 Credits
Augustana College - South Dakota
Topics in Accounting
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ACCT 197,297,397,497 - Topics in Accounting
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ACCT 210: Principles of Accounting I
4.00 Credits
Augustana College - South Dakota
A first course in accounting procedures and principles used by sole proprietorships and partnerships with an emphasis on the balance sheet accounts. NOTES: PREREQUISITE: SOPHOMORE STANDING OFFERED EVERY FALL SEMESTER
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ACCT 210 - Principles of Accounting I
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ACCT 211: Principles of Accounting II
4.00 Credits
Augustana College - South Dakota
Accounting procedure and statements used by partnerships and corporations. Accounting for corporate activities and accounting for managerial control of operations and business decisions. NOTES: PREREQUISITE: ACCT 210 OFFERED EVERY SPRING SEMESTER
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ACCT 211 - Principles of Accounting II
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ACCT 300: Special Topics in Accounting
3.00 Credits
Augustana College - South Dakota
A variety of topics courses from the Accounting discipline are offered as staffing permits. Topics may include, but are not limited to the following: Theory of Accounting, Managerial Accounting, and Accounting Information Systems. This course may be repeated with different topics. NOTES: PREREQUISITE: ACCT 211 OFFERED OCCASIONALLY
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ACCT 300 - Special Topics in Accounting
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ACCT 310: Not For Profit Accounting
3.00 Credits
Augustana College - South Dakota
A study of the unique accounting standards applicable to non-profit entities, including state and local governments. Topics covered include fund accounting, the appropriation process, and program budgeting. NOTES: PREREQUISITE: ACCT 211 OFFERED FALL SEMESTER, EVEN YEARS
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ACCT 310 - Not For Profit Accounting
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ACCT 322: Intermediate Accounting I
4.00 Credits
Augustana College - South Dakota
A review of the basic financial statements, the development of accounting principles and procedures relating to cash, receivables, inventories, tangible assets and liabilities, and principles of annuities. NOTES: PREREQUISITE: ACCT 211 OFFERED EVERY FALL SEMESTER
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ACCT 322 - Intermediate Accounting I
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ACCT 323: Intermediate Accounting II
4.00 Credits
Augustana College - South Dakota
Corporation accounting and earnings per share, accounting for equity transactions, long term liabilities, pensions, and taxes. NOTES: PREREQUISITE: ACCT 322 OFFERED EVERY SPRING SEMESTER
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ACCT 323 - Intermediate Accounting II
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ACCT 344: Income Tax
3.00 Credits
Augustana College - South Dakota
A study of the federal tax system, tax accounting, taxable income and deductions, sales and exchanges, with an emphasis on the effects on an individual tax return. NOTES: PREREQUISITE: ACCT 211 OFFERED EVERY FALL SEMESTER
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ACCT 344 - Income Tax
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ACCT 345: Organizational Tax
3.00 Credits
Augustana College - South Dakota
A study of tax accounting for partnerships, corporations, and trusts, with an emphasis on corporation tax accounting problems. NOTES: PREREQUISITE: ACCT 344 OFFERED EVERY SPRING SEMESTER
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ACCT 345 - Organizational Tax
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ACCT 347: Cost Accounting
3.00 Credits
Augustana College - South Dakota
Elements of production cost according to three recognized cost systems: 1) Job cost; 2) Process cost; and 3) Standard cost. Topics include activity based costing, cost allocations, and variance analysis. NOTES: PREREQUISITE: ACCT 211 OFFERED EVERY SPRING SEMESTER
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ACCT 347 - Cost Accounting
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