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ACCT 1022: Busines Accounting II And Lab
3.00 Credits
Johnson & Wales University-Charlotte
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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ACCT 2021: Intermediate Accounting I
3.00 Credits
Johnson & Wales University-Charlotte
This course provides an introduction to financial accounting basic theory, practice and developmental framework. Students are exposed to certain assets such as cash, accounts receivable and inventories. Attention is given to their valuation and impact on periodic net income and financial position. Prerequisite: ACCT1002. (PT) Quarter Credit Hours 4.5
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ACCT 2022: Intermediate Accounting II
3.00 Credits
Johnson & Wales University-Charlotte
This course is a continuation of Intermediate Accounting I. Students are exposed to the remaining asset groups including non-current operating assets and long-term investments. Coverage also includes the entire spectrum of liabilities and stockholders equity. Prerequisite: ACCT2021. (WI) Quarter Credit Hours 4.5
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ACCT 2023: Intermediate Accounting II
3.00 Credits
Johnson & Wales University-Charlotte
This course serves as a continuation of Intermediate Accounting II. Special topics are studied such as accounting for earnings per share, income taxes, leases, pensions and the statement of cash flows. Prerequisite: ACCT2022. (HO) (PT) Quarter Credit Hours 4.5
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ACCT 3011: Federal Taxes I
3.00 Credits
Johnson & Wales University-Charlotte
A study is made of federal tax laws and treasury regulations and their application to the income of individuals. Practice is given in the preparation of the tax returns, supplemental forms, and schedules required to be filed by individuals. Prerequisite: ACCT1002 or ACCT1012 or ACCT1022. (PT) Quarter Credit Hours 4.5
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ACCT 3020: Managerial Finance
3.00 Credits
Johnson & Wales University-Charlotte
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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ACCT 3023: Managerial Accounting
3.00 Credits
Johnson & Wales University-Charlotte
Designed for business students, this course focuses on the informational needs of internal users of financial information such as company officers, company executives, human resource managers, marketing managers, program directors and production operation managers. Emphasis is placed on acquiring and analyzing the financial and nonfinancial information that is needed by these users to plan, direct and control the business. This course is not available to accounting majors. Prerequisites: MGMT1001 and ACCT1002 or ACCT1022. Quarter Credit Hours 4.5
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ACCT 3025: Hospitality Finan Cial Manage Ment
3.00 Credits
Johnson & Wales University-Charlotte
This course presents how accounting information is used by management to analyze and measure the efficiency and profitability of a hospitality business. The course emphasizes the managerial uses of accounting data in decision making, preparation of budgets and variance analysis, relevant cost analysis, regression analysis and cost-volume-profit relationships. Prerequisite: ACCT1002 or ACCT1012. Quarter Credit Hours 4.5
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ACCT 3031: COST accounting i
3.00 Credits
Johnson & Wales University-Charlotte
This course provides an introduction to accounting in a manufacturing business. Costing procedures covered include activity based costing, job order cost, process cost, joint cost, standard cost and variance analysis. Prerequisite: ACCT1002 or ACCT1012 or ACCT1022. (PT) Quarter Credit Hours 4.5
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ACCT 3040: Auditing
3.00 Credits
Johnson & Wales University-Charlotte
This course is designed to acquaint the student with methods of verification, analysis and interpretation of generally accepted auditing procedures. The mechanics of planning and implementing an audit and the preparation of reports are studied. Prerequisite: ACCT2023. Quarter Credit Hours 4.5
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