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Course Criteria
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4.00 Credits
Principles, concepts and terminology of financial accounting including coverage of the measurement and recording of business income and transactions, current and long-term assets, current and long-term liabilities, corporate equity, statement of cash flows and financial statement analysis. Ethical considerations and analysis of company statements are integrated into the course. P: so st. Periodicity: Offered every fall and spring 4 units min / 4 units max, Lecture
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4.00 Credits
Financial accounting theory, concepts, principles and procedures relating to the measurement and reporting of cash, receivables, inventories, fixed assets, intangibles, current liabilities, long-term debt, owner's equity; preparation and understanding of the balance sheet and income statement. P: Acctg 300 with at least a "B" grade. Periodicity: Offered every fall and spring 4 units min / 4 units max, Lecture
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3.00 Credits
The use and understanding of management accounting information for planning, control, performance evaluation, decision making; product costing using traditional and activity based costing techniques, just-in-time, cost-profit-volume relationships, budgeting, variance analysis, decentralization, relevant costing, and ethics. P: Acctg 300. Periodicity: Offered every fall and spring 3 units min / 3 units max, Lecture
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1.00 Credits
Seminar in Accounting Professionalism is designed to familiarize prospective accounting majors with their profession. Topics will include various career paths in accounting, professional demeanor, and professional ethics. P: Acctg 300. Periodicity: Offered every fall and spring 1 units min / 1 units max, Lecture
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3.00 Credits
Laws affecting business, emphasizing the Uniform Commercial Code. Introduction to law and the legal process, contracts, agency, property, landlord-tenant and real estate laws, sales and consumer protection laws, secured transactions, negotiable instruments, corporation and partnership law, and estate and bankruptcy law. P: earned cr > or = 36 and gpa > or = 2.50; or major/minor in Bus Adm or major/minor in Acctg or spl clsf of PBM or gr st. Periodicity: Offered every fall and spring 3 units min / 3 units max, Lecture
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4.00 Credits
Builds upon basic concepts covered in Acctg 305 to further explore the legal implications of business transactions. Deals with federal and widely adopted uniform law. Topics include corporate law with an emphasis on traditional state law regulation of the corporation, trusts and wills, real property law, contracts for the sale of goods, debtor and creditor relations, and Commercial Paper. P: Acctg 305. Periodicity: Offered every fall and spring 4 units min / 4 units max, Lecture
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3.00 Credits
Expands and broadens the concepts and methods presented in Acctg 302. Job order, process, and joint product costing systems, ABC costing, standard costing, budgeting, JIT and cost estimation. Significant exposure to current issues and practices. Writing skills emphasized. P: Acctg 302 with at least a B grade; REC: Bus Adm 215 or Math 260 or Comm Sci 205. Periodicity: Offered fall only 3 units min / 3 units max, Lecture
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3.00 Credits
An expansion of intermediate financial accounting. Specialized financial accounting topics, including price-level accounting, accounting changes, cash flow statement preparation, tax allocation, accounting for leases and pensions, special sales arrangements and partnerships; AICPA and FASB pronouncements affecting accounting practice. P: Acctg 301 with at least a B grade. Periodicity: Offered fall only 3 units min / 3 units max, Lecture
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3.00 Credits
Accounting for long-term investments; business combinations; preparation of consolidated financial statements; inter-company profit issues; inter-company debt and preferred stock issues; earnings-per-share calculations; accounting for branch operations and foreign operations. P: Acctg 301 with at least a B grade; REC: Acctg 313. Periodicity: Offered spring only 3 units min / 3 units max, Lecture
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3.00 Credits
Financial and managerial accounting concepts, theory and terminology related to state and local governmental entities and not for profit organizations including universities, health care organizations, voluntary health and welfare organizations and other not for profit entities. Analysis of actual municipal financial statements. Case studies, group work and/or class presentations emphasize application of theory to actual situations including ethical considerations. P: Acctg 300; Acctg 301 with at least a C grade. Periodicity: Offered every fall and spring 3 units min / 3 units max, Lecture
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