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ACC 213: Accounting Principles I
3.00 Credits
Gardner-Webb University
An introduction to financial accounting. Accounting transactions, the accounting cycle, financial statement preparation. Special issues for short- and long-term assets, liabilities, partnerships, and corporations. 3-0-3
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ACC 214: Accounting Principles II
3.00 Credits
Gardner-Webb University
Continued coverage of financial accounting. Partnerships, corporations, debt and equity financing. Cash flow and financial statement analysis. Introduction to management accounting: Job-order and process costing, budgeting and variance analysis. Prerequisite: Accounting 213 or permission of the instructor. 3-0-3
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ACC 313: Intermediate Accounting I
3.00 Credits
Gardner-Webb University
The theory of accounting as applied to financial and managerial accounting. Note: Students may either transfer credit for Intermediate Accounting I & II from the senior college level or may qualify for transfer credit by receiving a grade of B or better in the course(s) and scoring at least 75 on a qualifying examination administered by the Broyhill School. 3-0-3
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ACC 313 - Intermediate Accounting I
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ACC 314: Intermediate Accounting II
3.00 Credits
Gardner-Webb University
The theory of accounting as applied to financial and managerial accounting. Note: Students may either transfer credit for Intermediate Accounting I & II from the senior college level or may qualify for transfer credit by receiving a grade of B or better in the course(s) and scoring at least 75 on a qualifying examination administered by the Broyhill School of Management. 3-0-3
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ACC 315: Cost Accounting
3.00 Credits
Gardner-Webb University
Cost accounting measurement and classification. Job order and process costing. Budget development using variable and fixed costs. Capital budgeting and project evaluation. 3-0-3
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ACC 360: Advanced Cost Accounting
3.00 Credits
Gardner-Webb University
Continued study of cost accounting including master budgeting, budgeting, performance measurement and responsibility methods, and selected topics. 3-0-3
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ACC 400: Accounting Info Systems
3.00 Credits
Gardner-Webb University
In addition to an in-depth investigation of the automation and technology associated with the accounting function. Students will develop a proficiency with a recognized accounting software package. Prerequisites: ACCT 213 & 214 (or Foundations of Business I) and computer competency. 3-0-3
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ACC 425: Federal Income Tax I
3.00 Credits
Gardner-Webb University
Examines introductory federal income tax provisions and compliance from an individual income tax perspective, emphasizing the business implications of individual tax law. 3-0-3
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ACC 425 - Federal Income Tax I
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ACC 426: Federal Income Tax II
3.00 Credits
Gardner-Webb University
Examines introductory federal income tax provisions and compliance from a corporate perspective emphasizing the multidisciplinary aspects of taxation with a focus on the model tax curriculum of the AICPA. 3-0-3
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ACC 426 - Federal Income Tax II
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ACC 435: Advanced Accounting
3.00 Credits
Gardner-Webb University
Accounting for partnerships, insurance, corporate consolidations, and government. 3-0-3
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ACC 435 - Advanced Accounting
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