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ACC 10503: General Accounting Fundamentals
3.00 Credits
University of Rio Grande
An accounting course for non-business/non-accounting students. The course includes the basic financial recording and reporting process, and managerial accounting with a decision-making emphasis. An accounting system for use on the computer will be studied. Not for business majors. Lab Fee required. Fall
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ACC 11403: Principles of Accounting I
3.00 Credits
University of Rio Grande
An introduction to the accounting system, from the transaction through the preparation of the balance sheet and income statement. An introduction to basic financial terminology. Includes a study of current assets, long-term assets, liabilities, and owner's equity for both partnerships and corporations. Lab fee required. Fall
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ACC 12403: Principles of Accounting II
3.00 Credits
University of Rio Grande
Applications of ACC 11403. A study of the uses of accounting information for management decision making. Includes the preparation of the Statement of Cash Flows, department accounting, accounting for a manufacturing concern, job and process costing, budgeting, and cost-volume-profit analysis. Lab fee required. Prerequisite: ACC 11403. Spring
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ACC 21403: Intermediate Accounting I
3.00 Credits
University of Rio Grande
Accounting concepts and principles with emphasis on special problems of asset valuation and income determination in accordance with generally accepted accounting principles. Includes in-depth study of the complexities of revenue recognition, the study of cash, short-term liability, treatment of accounting changes, and receivables. Prerequisite: ACC 12403. Additional work/assignments required for ACC 31403. Lab fee required Fall
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ACC 21403 - Intermediate Accounting I
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ACC 22403: Intermediate Accounting II
3.00 Credits
University of Rio Grande
Continuation of special accounting problems in accordance with generally accepted accounting principles. Includes in-depth study of intangible assets, bonds, long-term investments, capitalization of corporation, financial statement analysis, pensions, income tax allocation, and leases. Prerequisite: ACC 21403. Additional work/ assignments required for ACC 32403. Lab fee required Spring
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ACC 24403: Federal Income Taxation
3.00 Credits
University of Rio Grande
A course intended to provide the student with a working knowledge of federal income tax laws and procedures as applied to the individual and the sole proprietorship. With an introduction to capital gains and losses, tax research, and tax return preparation. Additional work/ assignments required for ACC 34403. Prerequisite: ACC 22403. Lab fee required Fall
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ACC 25403: Management Accounting
3.00 Credits
University of Rio Grande
A survey course intended to provide the student with a working knowledge of those accounting problems related to cost determination, planning and control. Includes cost classification, cost-volume-profit analysis, cost accumulation and product costing, budgeting, and standard costs and variances. Additional work/assignments required for ACC 35403. Prerequisites: ACC 12403 and one of the following: MTH 11403 or MTH 22604. Lab fee required Spring
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ACC 28801-03: Selected Topics in Accounting
1.00 - 3.00 Credits
University of Rio Grande
Selected topics relevant to accounting. On Demand
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ACC 28801-03 - Selected Topics in Accounting
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ACC 34403: Federal Income Taxation
3.00 Credits
University of Rio Grande
A course intended to provide the student with a working knowledge of federal income tax laws and procedures as applied to the individual and the sole proprietorship. With an introduction to capital gains and losses, tax research, and tax return preparation. Additional work/ assignments required for ACC 34403. Prerequisite: ACC 22403. Lab fee required Fall
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ACC 34403 - Federal Income Taxation
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ACC 35403: Management Accounting
3.00 Credits
University of Rio Grande
A survey course intended to provide the student with a working knowledge of those accounting problems related to cost determination, planning and control. Includes cost classification, cost-volume-profit analysis, cost accumulation and product costing, budgeting, and standard costs and variances. Additional work/ assignments required for ACC 35403. Fall
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ACC 35403 - Management Accounting
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