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ACC 2301: Survey of Accounting
3.00 Credits
Baylor University
An introduction to accounting for non-business majors that follows the business cycle of a start-up company. Topics include researching a company, financing operations, planning and budgeting, and the basic accounting cycle.
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ACC 2303: Financial Accounting
3.00 Credits
Baylor University
An introduction to corporate financial statements, their preparation, and their use in decision making by persons outside the organization. The course focuses on analyzing business transactions to chart their effects on the results of operations, the cash flows, and the financial position of businesses organized for profit.
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ACC 2303 - Financial Accounting
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ACC 2304: Managerial Accounting
3.00 Credits
Baylor University
An introduction to principles of managerial accounting. Emphasis is given to the development and use of accounting information to support managerial decision-making processes in manufacturing, service, and not-for-profit settings. Topics include managerial concepts and systems, various analyses for decision making, and planning and control.
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ACC 3301: Finc'l Acc & Reporting I
3.00 Credits
Baylor University
An examination of financial accounting considerations of business transactions. Emphasis is placed on understanding the accounting cycle, the conceptual framework underlying financial accounting, and recognition, measurement and reporting of receivables, inventories, property, plant and equipment, intangibles, liabilities, and stockholders' equity.
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ACC 3302: Financial Acct & Reporting II
3.00 Credits
Baylor University
A continuation course to ACC 3301, examining financial accounting considerations of business transactions. Emphasis is placed on understanding the recognition, measurement, and reporting of revenue, earnings per share, deferred taxes, pensions, and leases.
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ACC 3303: Accounting Information Systems
3.00 Credits
Baylor University
An in-depth study of the application of information systems knowledge to the accounting environment. Emphasis is upon developing students' abilities to understand the processing of accounting data (with an emphasis on the computer environment) and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system.
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ACC 3304: Intro to Federal Taxation
3.00 Credits
Baylor University
An examination of the economic theory on which the United States taxation system is based and the legal principles surrounding income taxation.
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ACC 3305: Inter Acct I
3.00 Credits
Baylor University
The first of two courses for non-accounting majors covering financial accounting concepts and practices applicable to business enterprises organized for profit. Topics include the accounting cycle, the conceptual framework underlying financial accounting, measurement and reporting issues relating to receivables, inventories, intangible assets, property and equipment, and an overview of the income statement and balance sheet. May not be taken after credit received for ACC 3301.
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ACC 3306: Inter Acct II
3.00 Credits
Baylor University
A continuation of ACC 3305 for non-accounting majors, focusing on current liabilities, long-term debt, investments, stockholders' equity, and the statement of cash flows. Coverage includes accounting issues related to pensions, leases, deferred income taxes, earnings per share, accounting changes, and error analysis. May not be taken after credit received for ACC 3302.
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ACC 3310: Accounting Rsrch Communication
3.00 Credits
Baylor University
Use of primary sources of authoritative literature in resolving complex, professionally-oriented problems, primarily in financial accounting and taxation. Development of critical thinking and written and oral communication skills through applied research cases.
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