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Course Criteria
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3.00 Credits
This refers to courses of varying credit amounts used by students participating in overseas exchange programs at a foreign institution through an exchange agreement with JWU. Students apply for the exchange program through the Study Abroad Office in Providence, which determines the partner institution from the available options based on a student's academic department, and approves a planned course of study at the foreign institution. Typically, students study upper-level courses in their major, combined with cultural and/or language courses, depending on the location. Students register at JWU for the appropriate ABRD4080 course(s) during the term(s) they are on exchange. Prerequisite: 2.75 cumulative GPA and 90 quarter credit hours completed prior to departure. ABRD4083 Quarter Credit Hours 4.5 ABRD4086 Quarter Credit Hours 9.0 ABRD4088 Quarter Credit Hours 18.0 ABRD4089 Quarter Credit Hours 13..5
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5.50 Credits
Accounting I is designed to acquaint students with the nature and purpose of accounting. Students are introduced to the accounting cycle, where they identify, record and summarize accounting data, including the preparation of financial statements. Also included in the course is accounting systems design as it pertains to cash, accounts receivables and inventories. Corequisite: FIT1020. (HO) Quarter Credit Hours 5.5
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3.00 Credits
Students are exposed to basic accounting procedures in the areas of fixed assets, partnerships, corporations, payroll, systems and controls, accounting principles and preparation of the statement of cash flows and statement of cost of goods manufactured. Prerequisite: ACCT1001 or ACCT1011 or ACCT1021. Quarter Credit Hours 5.5
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4.50 Credits
This introductory course provides an overview of the accounting field including its history and evolution. Emphasis is placed on national and international regulatory groups, government agencies, accounting organizations and professional certifications. Legal and ethical requirements are presented. The components of an annual report, accounting information systems and business organizational structures of for-profit and not-for-profit organizations are discussed. Quarter Credit Hours 4.5
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5.50 Credits
This course is designed to combine the concepts of accounting theory and practice with the specialized requirements of the hospitality industry. The course introduces the nature and purpose of accounting, the double-entry system, hospitality accounting documents and special journals, inventories, adjusting entries, financial statements and the closing process. Students learn the accounting cycle for proprietorship and corporate forms of business. Quarter Credit Hours 5.5
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3.00 Credits
This course is based on the Uniform System of Accounts as approved by the American Hotel & Motel Association. Comprehensive coverage is given to revenue and expense accounting, the periodic inventory method, preparation of departmental and corporate financial statements for a hotel, ratio analysis, accounting for intangible assets, and selective topics in property and equipment accounting and hospitality payroll. Prerequisite: ACCT1001 or ACCT1011 or ACCT1021. Quarter Credit Hours 5.5
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5.50 Credits
The purpose of this course is to provide the student with an understanding of the processing of financial data with an emphasis on concepts rather than procedures. Accounting is presented with a focus in its business context, integrating ratios and financial statements to enhance the understanding of how the information is used as a tool for decision making in the business world. Quarter Credit Hours 5.5
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3.00 Credits
The purpose of this course is to provide the student with an understanding of accounting for assets, liabilities and equity necessary in running a business and evaluating its operating results and financial condition employing various analytical methods and ratios. Prerequisite: ACCT1001 or ACCT1011 or ACCT1021. Quarter Credit Hours 5.5
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4.50 Credits
This course focuses on personal financial planning for a variety of life situations. Topics include money management strategies, consumer credit, insuring your resources, and personal purchasing decisions. Topics are discussed with real-world applications. Quarter Credit Hours 4.5
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3.00 Credits
The procedures and practices that successful managers use to prepare financial plans and forecasts, manage their finances, and evaluate their financial performance are examined in this course. Topics include budgeting, cash flows, and financial statement analysis. This course is not available to accounting majors. Prerequisites: ACCT1002 or ACCT1022, FIT1020 or FIT1030 or SEE3008. Quarter Credit Hours 4.5
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