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ACCT 201: Principles of Accounting I:Financial
3.00 - 4.00 Credits
Rhode Island College
The identification, measurement, and reporting of the financial effects of economic events on enterprises are examined. Lecture and laboratory. (4) 3 credit hours. Offered fall, spring, summer.
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ACCT 202: Principles of Accounting II:Managerial
3.00 - 4.00 Credits
Rhode Island College
A continuation of Accounting 201, topics include accounting for corporations, liabilities, cash flow statements, cost accounting in a manufacturing environment, budgeting, and profit analysis for decision making. Lecture and laboratory. (4) 3 credit hours. Prerequisite: ACCT 201. Offered fall, spring, summer.
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ACCT 310: Accounting Systems and Concepts
3.00 - 4.00 Credits
Rhode Island College
Accounting systems are introduced, with emphasis on the accounting cycle through the preparation of statements. Students work with general ledger software and spreadsheet applications. Lecture and laboratory. (4) 3 credit hours. Prerequisite: ACCT 201 and CIS 251. Offered fall and spring.
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ACCT 310 - Accounting Systems and Concepts
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ACCT 311: External Reporting I
3.00 - 4.00 Credits
Rhode Island College
Accounting concepts, standards, principles, and practices in financial reporting for business entities are studied. Topics include assets, liabilities, and stockholder equity. Lecture and laboratory. (Formerly Intermediate Accounting I.) (4) 3 credit hours. Prerequisite: ACCT 310. Offered fall and spring.
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ACCT 311 - External Reporting I
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ACCT 312: External Reporting II
3.00 - 4.00 Credits
Rhode Island College
A continuation of Accounting 311, topics include revenue recognition, pensions, accounting for income taxes, leases, cash flow statements, and financial analysis. Lecture and laboratory. (Formerly Intermediate Accounting II.) (4) 3 credit hours. Prerequisite: ACCT 311. Offered fall and spring.
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ACCT 321: Cost Management I
3.00 - 4.00 Credits
Rhode Island College
Study is made of internal accounting information and decision support systems that provide data and reports for product costing and management decision making. Lecture and laboratory. (Formerly Internal Reporting I.) (4) 3 credit hours. Prerequisite: ACCT 202 and 310. Offered fall and spring, and offered summer (as needed).
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ACCT 321 - Cost Management I
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ACCT 331: Taxes for Business Decisions
3.00 - 4.00 Credits
Rhode Island College
Federal income tax law for individuals, corporations, and other entities is introduced. Emphasis is on the continuing concepts of tax law and tax research and planning. (Formerly Federal Tax I.) (4) 3 credit hours. Prerequisite: ACCT 201 or consent of department chair. Offered fall and spring.
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ACCT 353: Accounting for Nonprofit Organizations
3.00 Credits
Rhode Island College
Emphasis is on conceptual foundation, governmental accounting, accounting for other nonprofit organizations, and uses of data. 3 credit hours. Prerequisite: ACCT 202. Offered spring.
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ACCT 353 - Accounting for Nonprofit Organizations
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ACCT 422: Cost Management II
3.00 - 4.00 Credits
Rhode Island College
The use of internal accounting data and reporting in the management decision-making process is examined. Lecture and laboratory. (Formerly Internal Reporting II.) (4) 3 credit hours. Prerequisite: ACCT 321. Offered spring.
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ACCT 432: Advanced Studies in Taxation
3.00 - 4.00 Credits
Rhode Island College
The coverage of choice of an entity and the uses of the life-cycle approach to study these entities are expanded upon. Lecture and laboratory. (Formerly Federal Tax II.) (4) 3 credit hours. Prerequisite: ACCT 331. Offered fall.
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ACCT 432 - Advanced Studies in Taxation
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