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ACCT 3023: Managerial Accounting
3.00 Credits
Johnson & Wales University-North Miami
Designed for business students, this course focuses on the informational needs of internal users of financial information such as company officers, company executives, human resource managers, marketing managers, program directors and production operation managers. Emphasis is placed on acquiring and analyzing the financial and nonfinancial information that is needed by these users to plan, direct and control the business. This course is not available to accounting majors. Prerequisites: MGMT1001 and ACCT1002 or ACCT1022. Quarter Credit Hours 4.5
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ACCT 3023 - Managerial Accounting
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ACCT 3025: Hospitality Finan Cial Manage Ment
3.00 Credits
Johnson & Wales University-North Miami
This course presents how accounting information is used by management to analyze and measure the efficiency and profitability of a hospitality business. The course emphasizes the managerial uses of accounting data in decision making, preparation of budgets and variance analysis, relevant cost analysis, regression analysis and cost-volume-profit relationships. Prerequisite: ACCT1002 or ACCT1012. Quarter Credit Hours 4.5
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ACCT 3025 - Hospitality Finan Cial Manage Ment
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ACCT 3030: Not- For- Profit Accounting
3.00 Credits
Johnson & Wales University-North Miami
This course introduces students to the accounting procedures of local and state governments. It also introduces students to the accounting standards of organizations that exist and operate for purposes other than to provide goods and services at a profit. The Single Audit Act (OMB Circular A-133), government auditing standards (the "yellow book") and thepreparation of federal form 990 are also studied. Prerequisite: ACCT2023. Quarter Credit Hours 4.5
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ACCT 3030 - Not- For- Profit Accounting
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ACCT 3031: COST accounting i
3.00 Credits
Johnson & Wales University-North Miami
This course provides an introduction to accounting in a manufacturing business. Costing procedures covered include activity based costing, job order cost, process cost, joint cost, standard cost and variance analysis. Prerequisite: ACCT1002 or ACCT1012 or ACCT1022. (PT) Quarter Credit Hours 4.5
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ACCT 3031 - COST accounting i
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ACCT 3032: Cost Accounting II
3.00 Credits
Johnson & Wales University-North Miami
This course focuses on a study of more advanced problems encountered in a manufacturing business. Topics covered include the use of a standard cost system, variance analysis, absorption versus direct costing, break-even analysis and material and labor related problems. Prerequisite: ACCT3031. Quarter Credit Hours 4.5
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ACCT 3032 - Cost Accounting II
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ACCT 3040: Auditing
3.00 Credits
Johnson & Wales University-North Miami
This course is designed to acquaint the student with methods of verification, analysis and interpretation of generally accepted auditing procedures. The mechanics of planning and implementing an audit and the preparation of reports are studied. Prerequisite: ACCT2023. Quarter Credit Hours 4.5
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ACCT 3040 - Auditing
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ACCT 3045: Internal Auditing
3.00 Credits
Johnson & Wales University-North Miami
The internal audit function of the modern organization is the subject of this course, with a concentration on the nature of operational auditing, its objectives, procedures and standards. Attention is given to the analysis of the various administrative and accounting controls on which management depends for efficiency and effectiveness of operations. Prerequisite: ACCT3040. Quarter Credit Hours 4.5
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ACCT 3045 - Internal Auditing
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ACCT 3050: Advanced Accounting
3.00 Credits
Johnson & Wales University-North Miami
Advanced Accounting is designed to provide the student with a sound foundation in partnership accounting and consolidated financial statements. Prerequisite: ACCT2023. (HO) (PT) Quarter Credit Hours 4.5
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ACCT 3050 - Advanced Accounting
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ACCT 3055: Casino Accounting
3.00 Credits
Johnson & Wales University-North Miami
This course instructs students on the characteristics of casino accounting by providing a history of the gaming industry. This history describes the evolution of the systems of internal control used in casino operations, and illustrates the accounting methods used to comply with state and federal regulations according to generally accepted accounting principles and the AICPA Guide to the Casino and Gaming Industry. Prerequisite: ACCT1002 or ACCT1012 or ACCT1022. Quarter Credit Hours 4.5
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ACCT 3055 - Casino Accounting
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ACCT 3060: accounting information systems
3.00 Credits
Johnson & Wales University-North Miami
This course is designed to prepare students to utilize current technology in addition to planning for growth with new innovations in technology. Students study several typical accounting information system application areas. Topics include the relationship between the organization's accounting information system and existing and planned future information architecture, the effects that new technology may have on the accounting information system, pertinent information systems control issues, documenting information systems, database management systems and e-Commerce. Prerequisite: ACCT3040. Quarter Credit Hours 4.5
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ACCT 3060 - accounting information systems
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