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ACC 2210: Financial Accounting
3.00 Credits
Central State University
An introduction to the fundamentals of accounting that includes the accounting cycle for service and merchandising entities. Emphasis is on accounting language, transaction analysis and financial reporting of proprietorships, partnerships and corporations. Prerequisite: BUS 1100.
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ACC 2220: Managerial Accounting
3.00 Credits
Central State University
Use of accounting data, concepts and techniques for planning and controlling business operations. Cost flow and cost behavior as used in decision making. Prerequisite: ACC 2210.
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ACC 3301: Intermediate Accounting I
3.00 Credits
Central State University
The course develops the theoretical foundation of accounting and the conceptual framework for processing and reporting financial data. Primary emphasis is placed on the asset side of the balance sheet. Prerequisite: ACC 2220.
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ACC 3301 - Intermediate Accounting I
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ACC 3302: Intermediate Accounting II
3.00 Credits
Central State University
Course description unavailable
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ACC 3330: Advanced Accounting
3.00 Credits
Central State University
A study of advanced topics in financial accounting to include the treatment of accounting for consolidations, mergers, partnerships, joint-ventures and receiverships, international accounting, non-profit and governmental accounting, etc. Prerequisite: ACC 3302.
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ACC 3340: Cost Accounting
3.00 Credits
Central State University
The study of accounting for manufacturing operations. It includes the analysis of cost systems as they relate to planning, control and reporting to facilitate decision-making. Prerequisite: ACC 3302.
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ACC 3360: Accounting Information Systems
3.00 Credits
Central State University
Course description unavailable
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ACC 4420: Federal Income Tax
3.00 Credits
Central State University
A study of federal income tax as applied to individuals, partnerships and corporations. Includes discussion of current and proposed changes in tax legislation. Prerequisite: ACC 2220.
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ACC 4430: Auditing
3.00 Credits
Central State University
Course description unavailable
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ACC 4450: Special Problems in Accounting
1.00 - 3.00 Credits
Central State University
Individual study in accounting. Assigned readings, research projects and conferences may be included. Open to transfer students with insufficient hours from transferred courses. Accounting majors only. Prerequisite: Permission of instructor.
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