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ACCT 3110: Intermediate Accounting I
3.00 Credits
University of Memphis
Review of accounting process and financial statements; cash; receivables and short-term investments; inventories; investments in equity securities, income recognition; operational assets; intangibles. PREREQUISITE: ACCT 2020, or permission of director.
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ACCT 3110 - Intermediate Accounting I
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ACCT 3120: Intermediate Accounting II
3.00 Credits
University of Memphis
Long-term debt; corporations, formation and changes after formation; retained earnings; investments in debt instruments; statement of cash flows; pensions; leases; E.P.S.; deferred income taxes; accounting changes; financial reporting and changing prices. PREREQUISITE: ACCT 3110.
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ACCT 3120 - Intermediate Accounting II
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ACCT 3130: The Legal,Social,and Political Environment of Business
3.00 Credits
University of Memphis
Emphasis on legal, social, and political environment in which business and its executives exist; legal, social, and political forces that affect business operations; lectures and case discussions.
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ACCT 3130 - The Legal,Social,and Political Environment of Business
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ACCT 3310: Cost Accounting
3.00 Credits
University of Memphis
Cost systems, including job order, process, and standard, as management information systems for planning and control. Allocation of indirect costs, preparation of variable budgets, and determination of standard cost variances and their meaning. PREREQUISITE: ACCT 2020.
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ACCT 3310 - Cost Accounting
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ACCT 3510: Federal Income Tax I
3.00 Credits
University of Memphis
Introduction to the federal income taxation of individuals. PREREQUISITE: ACCT 2020.
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ACCT 3510 - Federal Income Tax I
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ACCT 4020: Accounting Systems
3.00 Credits
University of Memphis
Accounting systems analysis and design emphasizing the accounting cycles approach; theory of systems control in an organizational setting; holistic approach of synthesizing the accounting, financing, operating, and production functions where applicable. On-site practicum with an actual company. PREREQUISITE: ACCT 3110, 3310.
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ACCT 4020 - Accounting Systems
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ACCT 4211-6211: Advanced Financial Reporting
3.00 Credits
University of Memphis
Business combinations; accounting methods for consolidated financial statements; foreign transactions and accounting for foreign subsidiaries; partnership accounting; state and local government accounting. PREREQUISITE: ACCT 3120.
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ACCT 4211-6211 - Advanced Financial Reporting
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ACCT 4240: Audit and Assurance Services
3.00 Credits
University of Memphis
Ethics in accounting practices, internal control, auditing standards and procedures, programs of audit of various accounts, reports to clients. PREREQUISITE: ACCT 3120; PREREQUISITE or COREQUISITE: ACCT 4020.
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ACCT 4240 - Audit and Assurance Services
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ACCT 4241-6241: Information Systems Auditing and Assurance
3.00 Credits
University of Memphis
Auditing of computer-based systems; emphasis on auditing software and computer auditing techniques used to evaluate accounting systems controls and test accounting data integrity; nature and use of expert systems in accounting with emphasis on their use as an audit tool. PREREQUISITE: ACCT 4240.
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ACCT 4241-6241 - Information Systems Auditing and Assurance
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ACCT 4300: Financial Statement Analysis of the Hospitality Industry
3.00 Credits
University of Memphis
Comprehensive and up-to-date treatment of analysis of financial statements in assessing an organization's risk in decision making. PREREQUISITE: ACCT 2020.
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ACCT 4300 - Financial Statement Analysis of the Hospitality Industry
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