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Course Criteria
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3.00 Credits
The study of accounting principles underlying financial reporting of organization to external users. The accounting model for capturing and processing the economic effects of financing, investing, and operating activities as well as the financial statements provided by the model are developed. Focus is placed on reading, interpreting, and applying the financial information in decision-making processes. Pre-requisite: MATH 121 with C or better. Three credit hours.
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3.00 Credits
This course includes the study of accounting information underlying financial reporting of organizations to internal users. Topics covered include product and process costing, cost systems, cost terminology and cost behavior. The focus is placed on management use of accounting information in production, merchandising and service decision-making. Prerequisites: C or better in ACCT 201. Three credit hours.
Prerequisite:
( ACCT 201
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3.00 Credits
This course studies financial accounting theory and problems for the corporate form of organization. Preparation and presentation of financial statements according to generally accepted accounting principles is addressed. The analysis and interpretation of financial statements and other accounting problems are emphasized. Prerequisite: "C" or better in ACCT 202. For business majors additional prerequisites include completion of 42 credit hours and ECON 101 or ECON 201 or ECON 202 with a "C" or better. Three credit hours.
Prerequisite:
( ACCT 202 and( ECON 101 or ECON 201 or ECON 202
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3.00 Credits
This course studies financial accounting theory and problems for the corporate form of organization. Preparation and presentation of financial statements according to generally accepted accounting principles is addressed. The analysis and interpretation of financial statements and other accounting problems are emphasized. Prerequisite: "C" or better in ACCT 301 and an institutional GPA of 2.5 or better. Three semester hours.
Prerequisite:
ACCT 301
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3.00 Credits
The course is a study of accounting and reporting for complex topics with primary emphasis on business combinations, partnerships, foreign currency transactions, governmental accounting, and translation of foreign financial statements. Three credit hours.
Prerequisite:
ACCT 301
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3.00 Credits
This course studies the Internal Revenue Code related to the determination of individual income tax liability. Major topics include filing status, gross income, exemptions, and deductions. Prerequisite: "C" or better in ACCT 202. For business majors additional prerequisites include completion of 42 credit hours, completion of ECON 101 or ECON 201 or ECON 202 with a "C" or better. Three credit hours.
Prerequisite:
( ACCT 202 and( ECON 101 or ECON 201 or ECON 202
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3.00 Credits
This course is a continuation of ACCT 321 with emphasis upon the Internal Revenue Code sections related to the determination of the income tax liability for corporations, partnerships, estates, and trusts. Prerequisite: "C" or better in ACCT 321 and an institutional GPA of 2.5 or better. Three semester hours.
Prerequisite:
ACCT 321
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3.00 Credits
This course is an intensive study of cost concepts and their role in the planning, controlling, and decision-making of internal users of accounting. Major topics include cost terminology, cost systems, the information needs of managers, costing of products and services, and cost allocations. Prerequisite: "C" or better in ACCT 202. For business majors additional prerequisites include completion of 42 credit hours, completion of ECON 101 or ECON 201 or ECON 202 with a "C" or better. Three credit hours.
Prerequisite:
( ACCT 202 and( ECON 101 or ECON 201 or ECON 202
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3.00 Credits
This course studies contracts, commercial papers, agencies, personal property and bailments, real property, estates, sales, security documents, partnerships and corporations. Course objectives include aiding the students in becoming aware of special legal problems of business and assisting students in gaining a background for the CPA examination. Prerequisite: "C" or better in BA 251. For business majors additional prerequisites include completion of 42 credit hours and ACCT 201 with a "C" or better. Three credit hours.
Prerequisite:
( BA 251 and( ACCT 201
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1.00 - 6.00 Credits
This elective course allows for the study of various accounting topics that are not a part of the regular course offerings. Special topics will be announced in advance and this course may be repeated for additional credit as the topic changes. To repeat the course in order to improve a grade; the topic, the course number, and the credit hours must be the same. Prerequisite: Instructor permission. For business majors additional prerequisites include completion of 42 credit hours and completion of ACCT 201 with a "C" or better. One to six credit hours.
Prerequisite:
( ACCT 201
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