|
|
|
|
|
|
|
|
|
|
Course Criteria
Add courses to your favorites to save, share, and find your best transfer school.
-
3.00 Credits
Critical analysis of generallyaccepted accounting principles, concepts, and theory underlying the preparation of fi nancial statements. Emphasis on current theory and practice. An intense study of accounting standards and principles used by accounting professionals for disclosing accounting information related to enterprise assets. Examines professional accounting pronouncements for measuring, recording, and reporting of asset values. Skills: B Prerequisites: ACCT 2302 and ACNT 1371. Course Type: W
-
3.00 Credits
Continued in-depth analysis othe accounting standards and principles for preparing fi nancial statements; recording, analyzing, and disclosing accounting information related to liabilities, owners' equities, funds fl ow; comparative analysis; and related topics. Skills: B Prerequisites: ACNT 2303 or equivalent. Course Type: W
-
3.00 Credits
A study ofbudgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Reviews planning ofprofi t, cost, sales, cost and profi t analysis, profi t performance, and measurements. Skills: B Prerequisites: ACCT 2302. Course Type: W
-
3.00 Credits
Basicconcepts and techniques of fund accounting, fi nancial reporting for governmental and not-for-profi t entities. Accounting cycle forfunds and account groups and related fi nancial statements. Skills: B Prerequisites: ACCT 2302. Course Type: W
-
3.00 Credits
A study of internal control andauditing standards and processes used by internal auditors, managers, and independent public accountants. Includes responsibilities of auditors, development of audit programs, accumulation of audit evidence and reporting. Skills: B Prerequisites: ACNT 2304 or equivalent. Course Type: W
-
3.00 Credits
A study of the role ofaccounting information systems and related subsystems including data collection, retrieval, manipulation, fi ltering, and sorting of data. Skills: B Prerequisites: ACCT 2302. Course Type: W
-
3.00 Credits
Methods of measuring and communicating economic information, including consolidated statements, partnerships, real estate, foreign operations, and fund units. Skills: B Prerequisites: ACNT 2304 or equivalent. Course Type: W
-
3.00 Credits
A review of accounting proceduresrelevant to accounting for small businesses, with an emphasis on computerized applications and hands-on familiarity. Areas to be addressed include: journals ordinarily used for small businesses; payroll and related reporting; reporting for taxes other than income taxes; reconciliation and analysis of the cash account; tax accounting practices relevant to fi nancial accounting. Skills: B Prerequisites: ACNT 1404 and ACNT 1311. Course Type: W
-
3.00 Credits
As a capstoneexperience, students use case studies, database research and group projects to apply knowledge obtained in previous accounting courses. Case studies incorporate managerial, governmental, tax, audit, internal control, accounting information system and fi nancial accounting issues. Skills: B Prerequisites: Student must have completed a minimum of 20 hours of upper level accounting coursework. Course Type: W
-
3.00 Credits
A study of the process of evaluatingfi nancial statements and reporting. In addition to analytic techniques, topics include prospective analysis of the enterprise, business valuation, current reporting trends and issues, SEC reporting, segment reporting and full disclosure. Skills: B Prerequisites: ACNT 2304. Course Type: W
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Privacy Statement
|
Terms of Use
|
Institutional Membership Information
|
About AcademyOne
Copyright 2006 - 2024 AcademyOne, Inc.
|
|
|