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Accounting 2000: Principles of Financial Accounting
3.00 - 4.00 Credits
Millsaps College
The basic concepts, systems, and terminology of accounting data in modern accounting leading to the interpretation for decision making by external users. The course emphasizes understanding of general purpose financial statements. Prerequisite: sophomore standing.
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Accounting 2000 - Principles of Financial Accounting
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Accounting 2010: Managerial Accounting,Budgeting,and Systems Control
3.00 - 4.00 Credits
Millsaps College
This course is a survey of principles of managerial accounting and controllership issues, including cost behavior, cost-volume-profit analysis, absorption and variable costing methods, budgeting, performance analysis, and internal control systems. Prerequisite: ACCT 2000.
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Accounting 2010 - Managerial Accounting,Budgeting,and Systems Control
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Accounting 3000: Intermediate Financial Accounting I
3.00 - 4.00 Credits
Millsaps College
A focus on the conceptual framework of financial reporting that emphasizes the accounting model, the rationale underlying generally accepted accounting principles, and the external disclosure consequences of corporate decisions. Prerequisite: ACCT 2000 and ACCT 2010. Offered during the fall semester.
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Accounting 3000 - Intermediate Financial Accounting I
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Accounting 3010: Intermediate Financial Accounting II
3.00 - 4.00 Credits
Millsaps College
A continuation of Intermediate Financial Accounting with a focus on issues relating to the financial reporting by public corporations, stockholders equity, long-term liabilities, cash flow, and income reporting. Prerequisite: ACCT 3000. Offered during the spring semester.
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Accounting 3010 - Intermediate Financial Accounting II
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Accounting 4000: Federal Taxation of Income
3.00 - 4.00 Credits
Millsaps College
This course prepares students to examine the sources of tax law relating to individual taxpayers and to gain orientation and practical experience in preparing tax forms and meeting filing requirements. Prerequisite: ACCT 2000 and ACCT 2010. Offered during the spring semester.
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Accounting 4000 - Federal Taxation of Income
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Accounting 4010: Auditing I
3.00 - 4.00 Credits
Millsaps College
This course includes the environment of the auditing sector in business and the role of auditing in society. Topics include the legal and ethical responsibilities of accountants; professional auditing standards; the acquisition, evaluation, and documentation of audit evidence; and reports on the results of the auditing engagement. Prerequisite: ACCT 3010. Offered during the fall semester.
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Accounting 4010 - Auditing I
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Accounting 4020: Advanced Financial Accounting
3.00 - 4.00 Credits
Millsaps College
Financial accounting and reporting for selected noncorporate entities, such as partnerships and governmental units, and for multicorporate or consolidated business enterprises. Selected accounting topics concerning multinational enterprises will be introduced. Prerequisite: ACCT 3010. Offered during the fall semester.
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Accounting 4020 - Advanced Financial Accounting
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Accounting 4030: Accounting Information Systems
3.00 - 4.00 Credits
Millsaps College
Exposes students to analysis, design, and evaluation of accounting systems with emphasis on transaction processing and the related internal controls for the major accounting cycles. Also included is development of systems, flow-charting skills, and exposure to advanced computer- ized accounting systems. Prerequisite: ACCT 3010. Offered occasionally.
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Accounting 4030 - Accounting Information Systems
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Accounting 4040: Advanced Taxation
3.00 - 4.00 Credits
Millsaps College
A study of the taxation of corporations, partnerships, estates, and trusts. Prerequisite: ACCT 4000.
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Accounting 4040 - Advanced Taxation
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Accounting 4060: Governmental/Nonprofit Accounting
3.00 - 4.00 Credits
Millsaps College
Principles and applications appropriate to governmental and other nonprofit institutions. Emphasis is on budgeting and fund accounting. Prerequisite: ACCT 3010.
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Accounting 4060 - Governmental/Nonprofit Accounting
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