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Course Criteria
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4.00 Credits
This introductory financial accounting course is the first of a two course sequence dealing with the information needs of a variety of stakeholders. Topics include the accounting cycle and bookkeeping process, assets, liabilities, owner's equity, income measurement, cash flow analysis and fundamental financial statements. Specific emphasis is on the sole proprietorship and partnership entities. Prerequisite: MAC1132 or permission of Program Chair
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4.00 Credits
The second introductory financial accounting course deals with a continuation of financial accounting concepts. In addition, a significant portion of the course focuses on managerial accounting concepts. Topics covered include break-even analysis, cost accounting models, performance measures and internal marginal analysis. Prerequisite: ACG2001 of various categories of corporate securities, public securities, and other investments; types of risks and taxes which affect investment policy, timing, selection, and investment values. Prerequisites: FIN3403, MAC1132
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4.00 Credits
This is the introductory Federal income taxation course dealing with the taxation of individuals. Topics include tax research and procedure, gross income, exclusions, deductions, credits, net operating, passive, and hobby losses, cost recovery allowances, employee expenses, alternative minimum tax, capital gains and losses and nontaxable exchanges. Prerequisite: ACG2021 or permission of Program Chair
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4.00 Credits
This is the first of two intermediate financial reporting and analysis courses. It focuses on the theory, measurement and reporting standards of generally accepted accounting principles (GAAP). Topics include accounting concepts, pronouncements, process, income measurements, present value concepts, cash, receivables, inventories, non-current assets, and current liabilities. Prerequisite: ACG2021
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4.00 Credits
The second intermediate financial reporting and analysis course deals with a continuation of GAAP as applied to financial reporting. Areas covered include stockholders' equity, earnings per share, investments, revenue recognition, accounting for income taxes, pensions, leases, cash flows, and financial reporting disclosures. Prerequisite: ACG3101
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4.00 Credits
The introductory cost accounting course analyzes the cost principles used to accumulate costs for inventory valuation and pricing purposes. Topics include cost accounting models, activity based costing, CVP analysis, budgets, and standard costing variances. Prerequisite: ACG2021
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4.00 Credits
A continuation of cost accounting and control focusing on the use of cost information for decision making purposes. Topics include Statements on Management Accounting, environmental accounting, operations research techniques, target costing and inventory models. Prerequisite: ACG3362
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4.00 Credits
This course focuses on the taxation of corporations, partnerships, S Corporations, and sole proprietorships. The general topics of income recognition, business deductions, and property transactions precede the discussion of the taxation of these business entities. The tax consequences of the formation, operation, reorganization and liquidation of the various business forms are addressed. Prerequisites: ACG2021 or permission of the Program Chair. Accounting majors are required to take ACG 3011 before taking this course.
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4.00 Credits
The theoretical and historical perspective of the development of financial accounting standards and their application to financial statements. Prerequisites: ACG3121, ACG3011 or permission of the Program Chair
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4.00 Credits
This is the first of two advanced financial reporting and analysis courses. It focuses on complex organizations and the application of generally accepted accounting principles (GAAP) to corporations as investors and investees. Topics include business combinations, stock investments, consolidated financial statements and inter-company transactions. Prerequisite: ACG3121
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