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ACCT 2301: Principles of Accounting I
3.00 Credits
Paul Quinn College
This is an introduction to the study of the principles of accounting as applied to business entities as well as fundamental procedures in analyzing and recording business transactions. Journal, ledgers, and preparation of income statements are emphasized. Prerequisites: Sophomore standing or completion of MATH 1301
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ACCT 2301 - Principles of Accounting I
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ACCT 2302: Principles of Accounting II
3.00 Credits
Paul Quinn College
This involves a study of accounting procedures and practices in partnerships and corporations, cost data, and budgetary control in business decisions and financial reports. Prerequisites: ACCT 2301
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ACCT 2302 - Principles of Accounting II
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ACCT 3310: Managerial Accounting
3.00 Credits
Paul Quinn College
This involves a study of the measurement and analysis of accounting data appropriate to managerial decision making, including comprehensive budgeting, statistical cost estimation, cost-volume-profit analysis, gross profit analysis, and capital planning. Prerequisites: ACCT 2301 and ACCT 2302
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ACCT 3310 - Managerial Accounting
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ACCT 3314: Intermediate Accounting I
3.00 Credits
Paul Quinn College
This involves a study of application of generally accepted accounting principles in accounting and reporting for business entities. Students are introduced to the conceptual framework underlying financial accounting and reporting. Accounting and reporting for cash, short-term investments, receivables, liabilities, inventories, and plant assets are covered. Prerequisites: C average in ACCT 2301 and ACCT 2302
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ACCT 3314 - Intermediate Accounting I
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ACCT 3315: Federal Income Tax Accounting-Individual
3.00 Credits
Paul Quinn College
This is an overview of income tax laws and regulations, income legislation, treasury and court decision, income tax problems and returns, and social security and self-employed taxes. Prerequisites: ACCT 2301 and ACCT 2302
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ACCT 3315 - Federal Income Tax Accounting-Individual
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ACCT 3324: Accounting Information System
3.00 Credits
Paul Quinn College
This is an introduction to system design, system analysis, and implementation. Emphasis is placed on business resource planning systems and control. Prerequisites: BCIS 2300, ACCT 2301, and ACCT 2301
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ACCT 3324 - Accounting Information System
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ACCT 3325: Intermediate Accounting II
3.00 Credits
Paul Quinn College
This is an in-depth study of accounting for long-term investments, earning per share, revenue recognition, contributed capital, pensions, and leases. Also included are segment reporting, inter-period tax allocation, and interim reporting. Prerequisites: C or better in ACCT 3314
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ACCT 3325 - Intermediate Accounting II
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ACCT 4305: Topical Seminar in Accounting
3.00 Credits
Paul Quinn College
This course is an agreed concentration in accounting formulated by the instructor/student. Credit may be earned without regular class attendance. The instructor and student are required to meet at least once per week for instruction and evaluation. Prerequisites: Senior in good standing
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ACCT 4305 - Topical Seminar in Accounting
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ACCT 4310: Governmental and Non-Profit Accounting
3.00 Credits
Paul Quinn College
A study of the role financial reporting plays in fulfilling government's duty to be publicly accountable in a democratic society, and a study of the accounting concepts that are applicable to governmental activities of a non-business nature, hospitals, universities, and other non-profit entities. Prerequisites: ACCT 2301 and ACCT 2302
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ACCT 4310 - Governmental and Non-Profit Accounting
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ACCT 4317: Financial Statement and Analysis
3.00 Credits
Paul Quinn College
This course involves the study of financial statement reporting and analysis. Ratio analysis, vertical analysis, horizontal analysis, and trend analysis are all covered. Analysis is focused from the user's perspective with the aim of applying time series and cross sectional analysis in making credit and investment decisions. Prerequisites: ACCT 2301 and ACCT 2302
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ACCT 4317 - Financial Statement and Analysis
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