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Course Criteria
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3.00 Credits
This is the first course in a two-course sequence covering the basic principles of accounting. This course is fully transferable. In this course, the basic principles of analyzing transactions, recording them in a general journal, posting them to the general ledger, and preparing the basic financial statements.
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3.00 Credits
This is the second semester of a two semester sequence n principles of accounting. In it, you will complete your studies of basic financial accounting and move into the basic concepts and computations associated with cost and managerial accounting. when you complete this course, you will have completed the undergraduate requirements for two semesters of basic accounting principles.
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3.00 Credits
3 sem hrs cr This course is a study of basic principles of accounting the accounting cycle accrual accounting and financial statements for proprietorships.
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3.00 Credits
This course is a study of federal income tax laws with emphasis on the preparation of returns for individuals. Topics discussed include items to be placed in gross income and exclusions, adjustments to income, itemized deductions, and tax credits.
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3.00 Credits
This course is a study of fundamentals of accounting, including statement of changes in financial position, present value, cash and receivables, inventories, depreciation, amortization, and current and long term liabilities. Prerequisite: ACT 2320.
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3.00 Credits
This course is a study of the use of cost data for external reporting, internal planning, and control decisions. Topics include product costing, cost behavior analysis for decision making, standard costing, budgeting, and direct costing. Prerequisite: ACT 2320 or permission of the appropriate Dean.
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3.00 Credits
This course is a study of auditing theory and procedures with emphasis on areas of deviation from acceptable accounting principles and on problems that auditors encounter in preparing audit reports. Topics discussed include verifying accounting data, preparing reports, and examining auditor liability in the preparation of financial statements. Prerequisite: ACT 2320 or permission of the appropriate Dean.
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3.00 Credits
This course is designed to prepare the student to set up an accounting system using commercial software on a microcomputer. It introduces the recording of transactions, adjustments, and other accounting data to produce a set of financial statements. Prerequisites: ACT 2310 and either BIT 1150 or INFS 2010.
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1.00 - 5.00 Credits
Selected topics in accounting is a specially designed course for students interested in pursuing specific study projects under the supervision of a discipline instructor and approved by an advisor, the course instructor, and the appropriate Dean. No more than six semester hours in topics courses may be used in meeting minimum degree requirements.
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3.00 Credits
This course is a study of animals in agriculture: body systems and development, principles of inheritance, fundamentals of feeding, the function of farm animals, animal sanitation, animal products, and the relationship to public health.
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