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Course Criteria
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3.00 Credits
An extensive coverage of cash, receivables, installment sales, consignments, inventories, plant and equipment, intangibles, investments, annuities, bonds, liabilities, fund and reserves, stockholders' equity, and profit and loss analysis. Prerequisite: ACCT 232.
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3.00 Credits
A continuation of ACCT 331 with articulation of the income statement, the balance sheet, and the cash flow statement. Prerequisite: ACCT 331.
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3.00 Credits
An introduction to cost accounting, emphasizing accounting for materials, labor costs, manufacturing expenses, job order and process cost systems, and the use of cost information in assisting management in planning and controlling. Prerequisite: ACCT 232.
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3.00 Credits
An examination of EDP-based accounting systems for control and audit procedures. Prerequisite: ACCT 336.
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0.50 Credits
An interactive development and application of small business operations models. Includes the analysis and practice of financial, management, and marketing principles through business partnerships.
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3.00 Credits
An advanced study of accounting principles and their application to special topics. Prerequisite: ACCT 332.
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3.00 Credits
A study of auditing theory, practice, and procedure as applied by independent accountants and internal auditors, the development of audit programs, and the ethics of the profession. Prerequisite: ACCT 332.
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3.00 Credits
Examines governmental and not-for-profit organizational accounting records and funds, including budget control, analysis, and interpretation of financial statements. Prerequisite: ACCT 332.
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3.00 Credits
A study of federal tax laws and accounting principles involved, with special emphasis upon income taxes for individuals, partnerships, and corporations. Prerequisite: ACCT 232.
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3.00 Credits
Covers principles of federal tax accounting, income tax problems of partnerships and corporations, estate and gift tax problems of individuals. Prerequisite: ACCT 444. Offered on demand.
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