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ACC 450: Auditing
3.00 Credits
Gardner-Webb University
Principles, techniques, procedures, and legal responsibilities of auditors. 3-0-3
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ACC 450 - Auditing
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ACCT 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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ACCT 213 - Accounting Principles I
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ACCT 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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ACCT 214 - Accounting Principles II
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ACCT 313: Intermediate Accounting I
3.00 Credits
Gardner-Webb University
Detailed study of financial and managerial accounting concepts. Financial statement preparation. Time value of money. Cost allocation and valuation of current and long- term assets. Prerequisite: Accounting 214 or permission of instructor. 3-0-3
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ACCT 313 - Intermediate Accounting I
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ACCT 314: Intermediate Accounting II
3.00 Credits
Gardner-Webb University
Continued study of financial and managerial accounting concepts. Current and long-term debt issues, contributed and earned equity, and special treatment of leases, pensions and tax. Financial reporting and analysis. Prerequisite: Accounting 313 or permission of the instructor. 3-0-3
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ACCT 314 - Intermediate Accounting II
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ACCT 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. Prerequisite: Accounting 214 or permission of the instructor 3-0-3
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ACCT 315 - Cost Accounting
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ACCT 370: Govt and Nonprofit Accounting
3.00 Credits
Gardner-Webb University
An examination of the principles of governmental accounting and nonprofit accounting to include classification of accounts, budgeting, and financial reporting for state and local governments and nonprofit organization. Prerequisite: Accounting 214 or permission of the instructor. 3-0-3
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ACCT 370 - Govt and Nonprofit Accounting
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ACCT 400: Accounting Information Systems
3.00 Credits
Gardner-Webb University
A course designed to introduce the student to accounting systems design in a computer environment. Prerequisites: Accounting 214 and Management Information Systems 251 or permission of the instructor. 3-0-3
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ACCT 400 - Accounting Information Systems
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ACCT 411: Advanced Business Law
3.00 Credits
Gardner-Webb University
Legal liability of accountants. Topics include Uniform Commercial Code, commercial paper, problems of tax practice, auditing responsibilities. Prerequisite: Business Administration 300 or permission of the instructor. 3-0-3
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ACCT 411 - Advanced Business Law
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ACCT 425: Federal Income Tax I
3.00 Credits
Gardner-Webb University
Personal income tax planning, research, and preparation. Prerequisite: Accounting 214 or permission of the instructor 3-0-3
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ACCT 425 - Federal Income Tax I
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