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Course Criteria
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1.00 - 6.00 Credits
Credits: (1-6)
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3.00 Credits
A study of fundamental accounting principles and procedures such as journalizing, posting, preparation of financial statements, and other selected topics. Accounting is emphasized as a service activity designed to provide the information about economic entities that is necessary for making sound decisions. Credits: 3 Prerequisites: P, sophomore or above standing or consent of instructor.
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3.00 Credits
A continuation of ACCT-210 with emphasis on partnership and corporate structures, management decision-making, cost control, and other selected topics. Credits: 3 Prerequisites: P, ACCT 210.
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3.00 Credits
Involves the intensive study of financial accounting standards, both in theory and practice, as they relate to the preparation and analysis of financial statements. Accounting problems and their impact on the financial statements are addressed in regard to current assets, fixed assets, intangible assets, liabilities, and other selected topics. Credits: 3 Prerequisites: P, ACCT 211.
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3.00 Credits
Provides an intensive study of accounting standards, both in theory and practice, as they relate to the preparation and analysis of financial statements. Accounting problems and their impact on the financial statements are addressed in regard to liabilities, investments, stockholders' equity, leases, pensions, tax allocation and other selected topics. Credits: 3 Prerequisites: P, ACCT 310 or consent of instructor.
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3.00 Credits
The study of principles and techniques for accumulating, reporting, and analyzing cost information for decision-making and external reporting. The use of cost accounting systems for planning and controlling cost responsibility centers is emphasized. Consideration is given to the appropriate use of various cost accounting methods such as activity-based costing, target costing, and just in time management techniques in service and manufacturing industries. Credits: 3 Prerequisites: P, ACCT 211.
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3.00 Credits
Accounting concepts and practices for entrepreneurs/small business owners. Emphasis given to the use of accounting tools to solve small business problems. Credits: 3
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3.00 Credits
Involves the study of Federal Income Tax law as it affects individuals, as well as other selected topics. Credits: 3 Prerequisites: P, ACCT 211.
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3.00 Credits
Studies both theory and practice. Topics include audit planning, internal control, audit procedures, audit reports and opinions, materiality, audit risk, evidential matter, as required by generally accepted auditing standards (GAAS), professional ethics, legal responsibilities, and other selected topics. Credits: 3 Prerequisites: P, ACCT 311 or consent of instructor.
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