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ACCT : Beoa
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3.00 Credits
Concord University
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The following courses are available to students college-wide:
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ACCT - Beoa
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ACCT 207: Principles of Accounting
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4.00 Credits
Concord University
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Prerequisite: Sophomore standing. The study of fundamental accounting theory and practice, including the accounting cycle and the preparation and use of financial and operating statements for business decision-making. The following courses are restricted to students who have been accepted as business students or are in Concord academic programs that have made prior arrangements to include these courses in their curriculum requirements:
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ACCT 220: Fundamentals of Business Communication
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3.00 Credits
Concord University
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Prerequisite: keyboarding proficiency, and ENGL 101. Provides the knowledge and develops the skills that students will need to communicate successfully in an employment environment. The course focuses on developing proper communication techniques required for formatting and writing a variety of business documents including, but not limited to, reports, letters, and emails, as well as for developing oral presentations. The preparation of resumes, application letters, and related career development skills are significant topics in the course. Other related topics integrated throughout the course include global communications, business ethics, and diversity challenges in the employment environment.
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ACCT 220 - Fundamentals of Business Communication
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ACCT 250: Word Processing Applications
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3.00 Credits
Concord University
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Prerequisite: keyboarding proficiency. Develops skill in the operation of word processing software programs. Emphasis is on the development of problem solving skills in the document production process. Provides a practical foundation in word processing software operations which will ultimately enable the student to effectively utilize additional word processing software programs.
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ACCT 250 - Word Processing Applications
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ACCT 302: Administrative Systems Management
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3.00 Credits
Concord University
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Presents administrative responsibilities involved in managing an office systems environment. Attention is given to problem solving in human resources and administrative services. A forum is provided to identify and discuss current issues and trends in office systems. Topics will vary as systems evolve.
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ACCT 305: Intermediate Accounting I
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4.00 Credits
Concord University
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Prerequisite: ACCT 207 (C or better). A detailed study of the theoretical and practical aspects of financial accounting, including financial statements and valuation of assets.
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ACCT 305 - Intermediate Accounting I
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ACCT 306: Intermediate Accounting II
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4.00 Credits
Concord University
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Prerequisite: ACCT 305 (C or better). The continuation of the study of financial accounting. Topics include: liabilities, stockholders' equity, pensions, leases and income tax.
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ACCT 312: Federal and State Taxation
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4.00 Credits
Concord University
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Prerequisite: ACCT 207. An analysis of the principles and techniques of federal taxes for individuals and small businesses. An introduction to corporations, partnerships, estates, and trusts. Also an introduction to gift and estate taxation. 3 hours lecture, 1 hour lab.
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ACCT 312 - Federal and State Taxation
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ACCT 315: Governmental and Not for Profit Accounting
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3.00 Credits
Concord University
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Prerequisite: ACCT 207. A study of the preparation and use of accounting information in the financial management of governmental and non-profit entities.
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ACCT 315 - Governmental and Not for Profit Accounting
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ACCT 401: Auditing
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3.00 Credits
Concord University
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Prerequisites: ACCT 305 and 306. An introduction to auditing principles, standards, and procedures used in independent and internal auditing.
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ACCT 401 - Auditing
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