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Course Criteria
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3.00 Credits
An introduction to federal income taxation emphasizing the preparation of personal tax returns. Fundamentals of income, exclusions, deductions, credits, and tax minimization strategies.
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3.00 Credits
An introduction to the basic procedures of accounting for the financial activity of a business enterprise. Debits and credits, the accounting cycle, journals, ledgers, bank reconciliations, payroll, and the preparation of simple financial statements.
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3.00 Credits
Continuation of ACC 135B. Acquisition, depreciation, and disposal of fixed assets, inventory, receivables, accounting for long-term debt, and an introduction to partnership and corporate accounting. Prerequisite: ACC 135B.
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1.00 - 3.00 Credits
Consideration of special topics and issues in accounting. Selection will depend upon current interests and needs.
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3.00 Credits
Basic accounting principles and procedures with a focus on the sole proprietorship and partnership form of business. The accounting cycle, receivables, payables, inventory, fixed asset acquisition and disposal, and financial statement preparation.
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3.00 Credits
A continuation of ACC 201 with a concentration on the corporate form of organization. Topics include stockholders' equity, long-term debt, investments, statements of cash flow, financial statement analysis, and an introduction to managerial accounting. Prerequisite: ACC 201.
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3.00 Credits
An in-depth study of various aspects of financial statements prepared according to generally accepted accounting principles. Topics include a review of basic accounting theory and practice, the development of accounting standards, the conceptual framework of accounting, the treatment of cash, receivables, prepaid expenses, fixed assets, and intangibles. Prerequisite: ACC 201 and ACC 202.
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3.00 Credits
A continuation of ACC 203, Intermediate Accounting I. Topics include current liabilities and contingencies, long-term liabilities, stockholders' equity, investments, income taxes, compensation (salaries, bonuses, stock plans, post-retirement benefits) changes, correction of errors, and earnings per share. Prerequisite: ACC 201 and ACC 202.
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3.00 Credits
Introduction to actual computerized accounting systems being used in the business world. Emphasis is on the application of basic accounting theory using a case study approach. Prerequisite: ACC 135B or ACC 201.
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3.00 Credits
An introduction to accounting and financial reporting for governmental and non-profit entities. Includes a study of fund and budget accounts for state and local governmental units, revenues, appropriations, disbursements, assessments, university, hospital, and other fund applications. Prerequisite: ACC 136B or ACC 202. [N]
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