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Course Criteria
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1.00 - 12.00 Credits
No course description available.
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1.00 - 12.00 Credits
No course description available.
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1.00 - 12.00 Credits
No course description available.
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3.00 Credits
Offered: F, Sp, Su. An introduction to accounting for accounting and non-accounting majors. Accounting's role in the business environment. Accounting information acquisition, processing, reporting, and interpretation. Income statements, balance sheets, statements of cash flow, and statements of stockholders' equity and their related accounts explained from an information content perspective. Prerequisite: General Studies Math. Business majors and minors should take MAT112, MAT116, MAT130, MAT137, MAT147, or MAT167.
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3.00 Credits
Offered: F, Sp, Su. An introduction to managerial accounting for users of managerial accounting information. Managerial accounting's functions, uses, users, and behavioral implications. Cost accounting concepts and strategic cost management. Budgeting and profitability analysis. Responsibility accounting and performance assessment. Prerequisite: ACC201.
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3.00 Credits
Offered: F. Analysis and interpretation of fundamental processes, assets, and equity values with related revenue and expense aspects. Prerequisites: Completion of Junior Core (or concurrent enrollment in any Junior Core courses not yet taken).
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3.00 Credits
Offered: Sp. Continuation of the critical study of balance sheet accounts and intensive analysis of financial statements. Prerequisites: Admission to the School of Business, Completion of Junior Core, and a grade of C or better in ACC 330.
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3.00 Credits
Offered: Sp. A survey of computerized accounting systems design, including flowcharting. An analysis of internal controls over the computer process including administrative, operational, documentation, and security controls. This course also illustrates advanced computerized accounting techniques applicable to the financial, cost and auditing areas. Prerequisite: ACC 330.
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3.00 Credits
Cost accounting procedures with emphasis on the basic theory and procedures of allocating materials, labor, and manufacturing expenses in job order and process cost systems, including standard costing, variance analysis, and c-v-p analysis. Prerequisites: Completion of Junior Core (or concurrent enrollment in any Junior Core courses not yet taken).
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3.00 Credits
The basics of individual tax such as gross income, exclusions from income, standard and itemized deductions, personal and dependency exemptions. Specific deductions such as bad debts, casualty losses and depreciation. Includes topics such as alternative minimum tax and computerized tax research. Prerequisites: Completion of Junior Core and admission to the business program.
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