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ACCT 190: Special Topics In Accounting
1.00 - 4.00 Credits
Ohio Northern University
Can be repeated as the topic varies.
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ACCT 190 - Special Topics In Accounting
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ACCT 290: Special Topics In Accounting
1.00 - 4.00 Credits
Ohio Northern University
Can be repeated as the topic varies.
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ACCT 290 - Special Topics In Accounting
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ACCT 301: Intermediate Accounting 1
4.00 Credits
Ohio Northern University
Financial accounting functions and basic theory. Preparation of financial statements. Prerequisite: BIZ 212.
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ACCT 301 - Intermediate Accounting 1
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ACCT 302: Intermediate Accounting 2
4.00 Credits
Ohio Northern University
Preparation of financial statements, working capital, operational assets, long-term liabilities, leases and owners equity. Prerequisite: ACCT 301.
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ACCT 302 - Intermediate Accounting 2
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ACCT 303: Intermediate Accounting 3
4.00 Credits
Ohio Northern University
Preparation of financial statements. Pensions and post-retirement benefits, accounting changes, financial statement analysis, special topics and EPS. Prerequisite: ACCT 302.
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ACCT 303 - Intermediate Accounting 3
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ACCT 306: Business Valuation
4.00 Credits
Ohio Northern University
Assessment of organizational health and value via business strategy analysis, accounting analysis, financial analysis, and prospective analysis. Case studies and financial statement analysis applications. Offered alternate years. Prerequisites: BIZ 212 and BIZ 203.
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ACCT 306 - Business Valuation
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ACCT 307: Fraud Examination
4.00 Credits
Ohio Northern University
Survey of the types of occupational fraud with the goal of understanding how and why people commit fraud, how fraudelent conduct might be deterred, and how allegations of fraud should be investigated and resolved. Offered alternate years. Prerequisite: BIZ 212.
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ACCT 307 - Fraud Examination
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ACCT 314: Intermediate Managerial Accounting 1
4.00 Credits
Ohio Northern University
Emphasis on accounting information for decision making. Controls for material, labor and overhead cost. Cost-Volume-Profit analysis. Job order and process costing systems. Budgeting procedures. Standard costs and variance analysis. Variable costing and responsibility accounting for management reporting. Cost behavior pattern analysis. Decision models. Prerequisite: BIZ 212.
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ACCT 314 - Intermediate Managerial Accounting 1
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ACCT 315: Intermediate Managerial Accounting 2
4.00 Credits
Ohio Northern University
Cost allocation: service department cost and joint cost. Process costing in depth and accounting for defective units and scrap. Capital budgeting techniques. Responsibility accounting for management reporting. Prerequisite: ACCT 314.
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ACCT 315 - Intermediate Managerial Accounting 2
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ACCT 316: Advanced Managerial Accounting
4.00 Credits
Ohio Northern University
Advanced Corporate Budgeting procedures. An in-depth analysis of product costing techniques including activity based costing, analysis of cost drivers, total quality management. Topics in strategic cost management and current issues and techniques in management accounting. Offered alternate years. Prerequisite: ACCT 315.
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ACCT 316 - Advanced Managerial Accounting
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