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Course Criteria
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3.00 Credits
3 semester hours Introduction to spreadsheets used to accumulate and analyze financial information. Special attention will be given to the financial functions used in business.
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3.00 Credits
3 semester hours This course develops an understanding of the basic elements of financial accounting and the role of accounting in society. Students are introduced to fundamental accounting concepts, procedures, and terminology. Emphasis is placed on accrual accounting, revenue and expense recognition, accounting for assets, liabilities and equity, the accounting cycle, merchandise accounting, and internal controls. The course includes transaction analysis and the preparation and understanding of financial statements.
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3.00 Credits
3 semester hours Prerequisite: ACCT 220 This course is a continuation of Principles I with emphasis on business organizations, introduction to cost accounting, budgets, income taxes, and managerial analysis.
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3.00 Credits
3 semester hours Prerequisite: ACCT 221 Accounting theory and practice is related to using accounting information for decision making. This course provides an in-depth study of conceptual framework of financial accounting theory and concepts and the presentation of financial statements in conformity with generally accepted accounting principles. Emphasis is given to asset, liability, and equity valuations and their relationship to income measurement and determination.
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3.00 Credits
3 semester hours Prerequisite: ACCT 330 Theory and practice related to special problems for shareholder's equity and investment income determination issues and financial statement analysis.
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3.00 Credits
3 semester hours Prerequisite: ACCT 331 This course covers issues in governmental and non-profit accounting, as well as special topics from financial accounting. Accounting for income taxes and financial instruments, such as derivatives, is also covered. 64
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3.00 Credits
3 semester hours Prerequisite: ACCT 331 This course will introduce students to computer software used to process accounting data and to prepare reports from management use from analysis of that data.
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3.00 Credits
3 semester hours Prerequisite: ACCT 221 This course provides an introduction to taxation in the United States. The primary orientation is the taxation of income. The rules for the taxation of income are found in Title 26 of the U.S. Code. The course will focus on research cases and problems oriented to answering questions relative to the application of the IRS Code. After an introduction to the basic tax model, the course examines gross income, its concept, inclusions and exclusions. There follows a detailed examination of deductions and losses. In particular, business expenses, cost recovery, employee expenses, itemized deductions, and passive activity losses. Part of the assigned work is the completion of current year tax forms. These forms are available from the IRS web site, www.irs.gov. The Shafer Library has access to legal databases, which permits the student to view code and regulation sections, as well as court cases relative to those code sections.
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3.00 Credits
3 semester hours Prerequisite: ACCT 370 The study of tax law and regulation relative to the formation of C-corporations, partnerships, and Scorporations is examined in this course. We continue the study of the tax code, tax regulations, and court cases, in this course related to the formation of a corporation, or partnerships and distributions to its owners. Emphasis is placed on calculating taxable income and the resultant tax liability. Tax problems involve the completion of Form 1120 for C-corporations and Form 1065 for partnerships. The nature of distributions to owners, shareholders or partnerships, is extensively discussed. Special issues associated with the corporate and partnership form are also covered.
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3.00 Credits
3 semester hours Prerequisite: ACCT 221 This course provides a study of the theories and practices of cost accounting with emphasis on job order, process, and standard costs.
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