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ACCT 1113: Introduction to Accounting
3.00 Credits
Rogers State University
Emphasis on record keeping, double entry accounting, and financial statement preparation. This is a suggested elective, preparatory course for Accounting I-Financial. Completion of Accounting 2103 precludes enrollment in this course.
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ACCT 1113 - Introduction to Accounting
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ACCT 2103: Accounting I-Financial
3.00 Credits
Rogers State University
Accrual accounting for businesses covering basic accounting theory, corporate stocks, bonds, and classified financial statements.
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ACCT 2103 - Accounting I-Financial
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ACCT 2203: Accounting II-Managerial
3.00 Credits
Rogers State University
A first course in managerial accounting with emphasis on accounting tools for managers. Topics covered include: cost accounting, break-even point, profit analysis, variable costing, budgeting, cash flow, differential analysis, responsibility accounting, financial ratios, stocks, and bonds. Prerequisite: ACCT 2103.
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ACCT 3113: Intermediate Accounting I
3.00 Credits
Rogers State University
Analyzes valuation and other theoretical problems in accounting for cash, temporary investments, receivables, inventories, long-term investments, plant and equipment, and intangible assets. Prerequisites: ACCT 2103, ACCT 2203, ECON 2123, BADM 2523, and BADM 2843.
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ACCT 3113 - Intermediate Accounting I
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ACCT 3123: Intermediate Accounting II
3.00 Credits
Rogers State University
Analyzes stockholders' equity, dilutive securities, investments, issues related to income determination including revenue recognition, accounting for income taxes, pensions, leases and error analysis, preparation and analysis of financial statements, including price level changes and statement of changes in financial position. Prerequisite: ACCT 3113.
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ACCT 3133: Cost Accounting
3.00 Credits
Rogers State University
Provides the students with basic cost principles, job order costing, process and joint costing, and estimated costs. Prerequisites: ACCT 2103, ACCT 2203, ECON 2123, BADM 2523, and BADM 2843.
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ACCT 3143: Individual Income Tax Accounting
3.00 Credits
Rogers State University
Surveys current individual income tax laws. Topics include filing requirements, includable income, adjustments, itemized deductions and tax credits. Prerequisite: ACCT 2203.
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ACCT 3243: Accounting Information Systems
3.00 Credits
Rogers State University
The design and development of accounting systems and data uses. Prerequisite: ACCT 2203.
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ACCT 3243 - Accounting Information Systems
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ACCT 4123: Internal Auditing
3.00 Credits
Rogers State University
Provides an understanding of the concepts associated with audits that go beyond the traditional financial audit. These audits have been described by various names such as: operational audits, program audits, management audits, and performance audits. Prerequisite: ACCT 2203.
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ACCT 4323: Not-For-Profit and Governmental Accounting
3.00 Credits
Rogers State University
An activity course involving the study of accounting processes and procedures used by state and local governmental units and other selected not-for-profit entities. Prerequisite: ACCT 2203.
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ACCT 4323 - Not-For-Profit and Governmental Accounting
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