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ACC 220: Financial Accounting
3.00 Credits
Meredith College
(Fall and Spring, Course Offered Every Year) A study of basic accounting principles, accounting cycle, and preparation, interpretation, and analysis of financial statements. Not open to freshmen except by permission of the Department Head.
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ACC 220 - Financial Accounting
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ACC 221: Managerial Accounting
3.00 Credits
Meredith College
(Fall and Spring, Course Offered Every Year) The analysis of financial data for managerial decision making; interpretation of accounting data for planning and controlling business activities. Prerequisite: ACC-220.
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ACC 221 - Managerial Accounting
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ACC 325: Accounting Procedures,Systems,and Controls
3.00 Credits
Meredith College
(Fall, Course Offered Every Year) A study of the technical aspects of accounting, basic accounting procedures, accounting cycle, and business transactions. Use of special journals and subsidiary ledgers, standard setting, professional ethics, and an introduction to the use of computerized accounting software. Prerequisite: ACC-220.
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ACC 325 - Accounting Procedures,Systems,and Controls
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ACC 330: Intermediate Accounting I
3.00 Credits
Meredith College
(Fall, Course Offered Every Year) The development of corporate financial accounting theory and its application to in-depth problems of financial statement account valuation, analysis of working capital, and determination of net income. Also included is a study of the development of accounting concepts and principles; short-, intermediate-, and long-term obligations; and investments. Prerequisite: ACC-220 with a C or better or with instructor's permission. Corequisite: ACC-325.
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ACC 330 - Intermediate Accounting I
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ACC 331: Intermediate Accounting II
3.00 Credits
Meredith College
(Spring, Course Offered Every Year) A continuation of ACC-330, featuring topics such as income measurement and valuation issues related to stockholders' equity, long-term liabilities, special sales methods, investments, accounting changes, and pensions. Related professional literature will be analyzed. Prerequisite: ACC-330 with a C or better.
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ACC 331 - Intermediate Accounting II
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ACC 333: Cost Accounting
3.00 Credits
Meredith College
(Spring, Course Offered Every Year) The analysis of cost factors and their relationships to production, emphasizing cost procedures and information systems; standard costs and variance analysis. Prerequisite: ACC-221.
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ACC 333 - Cost Accounting
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ACC 336: Federal Taxation of Individuals
3.00 Credits
Meredith College
(Fall, Course Offered Every Year) A comprehensive interpretation and application of the federal income tax code as it pertains to the determination of taxable income and computation of tax liability for individuals. Prerequisite: ACC-220.
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ACC 336 - Federal Taxation of Individuals
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ACC 337: Federal Taxation of Corporations and Partnerships
3.00 Credits
Meredith College
(Spring, Course Offered Every Year) A comprehensive interpretation, analysis, and application of the federal income tax code as it pertains to the determination of taxable income and tax liability for corporations, partnerships, estates, and trusts. Prerequisite: ACC-336.
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ACC 337 - Federal Taxation of Corporations and Partnerships
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ACC 436: Selected Topics in Accounting
3.00 Credits
Meredith College
(Fall, Course Offered Every Year) A study of professional presentation and disclosure requirements related to: dilutive securities, deferred compensation plans, leases, foreign currency transactions and translation, income tax allocations, and statement of cash flows; discussion of new and pending pronouncements by the Financial Accounting Standards Board. Prerequisite: ACC-331.
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ACC 436 - Selected Topics in Accounting
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ACC 437: Advanced Accounting
3.00 Credits
Meredith College
(Varies, Contact Department Head) A study of financial accounting for complex business relationships, including business combinations and consolidated financial statements. Also included is a study of governmental and non-profit accounting for state and local governments, hospitals, universities, and voluntary health and welfare organizations. Prerequisite: ACC-325.
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ACC 437 - Advanced Accounting
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