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Course Criteria
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3.00 Credits
This is the first of the two course intermediate accounting series. The content of this course covers an overview of the accounting process, the balance sheet, the income statement and statement of cash flows, the time value of money and other various components of the balance sheet. (Prerequisite: ACCT 1810)
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3.00 Credits
This is the second of the two course intermediate accounting series. The content of the course covers operational assets, investments, current liabilities and contingencies, long-term debt, leases, accounting for income taxes, accounting changes and error corrections and other advanced accounting topics. (Prerequisites: ACCT 2821 or equivalent)
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3.00 Credits
This course introduces the student to finance concepts for small to medium size businesses. Concepts covered in this course include financial markets, implication of interest rates to business, understanding of financial statements, risk versus return, use of debt financing, use of equity financing, capital budgeting concepts, cost of capital, determining the appropriate financing mix, forecasting techniques, working capital management, and liquid asset management. (Prerequisites: ACCT 1810)
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4.00 Credits
In this course students will learn about occupational fraud, basic auditing techniques and evaluation of internal controls. Covered topics include how and why fraud is committed, fraud detection, establishing and evaluating internal controls, and using internal auditing techniques to verify account balances. (Prerequisites: ACCT 1810)
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1.00 - 8.00 Credits
This course provides students with actual experiences in accounting careers. A competency-based internship plan will be developed for each student. The student can receive internship credit for participating in the Volunteer Income Tax Assistance (VITA) program at SCC in conjunction with the Internal Revenue Service, Minnesota Department of Revenue, and Minnesota Valley Action Council. (Prerequisite: Instructor approval)
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4.00 Credits
This course covers managerial accounting cost concepts and behaviors. Examples of job order costing, process costing, and accounting for materials, direct labor, and factory overhead will be discussed. (Prerequisites: ACCT 1810, 1811 with a grade of C or higher)
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3.00 Credits
This course is an extension of ACCT 2861. This course covers budgeting, standard costing, direct costing, differential analysis, capital planning, transfer pricing, and decision making under uncertainty. (Prerequisites: ACCT 2861 or equivalent)
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3.00 Credits
The purpose of this course is to assist students in gaining a knowledge of accounting and financial reporting currently recommended for state and local governmental entities, school districts, and other not-for-profit organizations. The course will assist the student in developing a knowledge of the accounting differences between governmental and not-for-profit entities and business enterprises. (Prerequisites: ACCT 1810)
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4.00 Credits
The purpose of this course is to expose students to an explanation of Federal and Minnesota individual income tax as it relates to the preparation of the required tax returns. Tax research is also examined in this course. Students will have hands-on experience in preparing Federal and Minnesota income tax returns. (Prerequisites: None)
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3.00 Credits
This course provides an explanation and interpretation of the Internal Revenue Code as applied to sole proprietorships, partnerships, and corporations. Topics include business income, expenses, business tax credits, withholding and payment of established estate and trust tax issues, taxes, installment sales, and inventories. (Prerequisites: ACCT 2864)
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