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Course Criteria
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3.00 Credits
This course employs SAP software to illustrate the fundamental concepts of integrated information systems. Prerequisites: AIM 2301, AIM 2302, MATH 1326, and MATH 2333. (3- 0) Y
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3.00 Credits
A study of external financial reporting, including measuring and reporting of cash, receivables, inventories, property, plant and equipment, and intangibles. Financial statement presentation issues are analyzed to gain an appreciation for the impact of generally accepted accounting principles on business decisions. Prerequisites: AIM 2301, AIM 3320, MATH 1326, and MATH 2333. (3-0) S
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3.00 Credits
A study of business management's internal accounting information needs as they pertain to cost control and containment. Emphasis is on the processes of business planning, controlling, and decision making. Topics include cost behavior, cost allocation, budgeting, and performance measurement. Prerequisites: AIM 2302, MATH 1326, and MATH 2333. (3-0) Y
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3.00 Credits
An introduction to federal taxation principles and concepts for individual income. Prerequisites: AIM 2301, MATH 1326, and MATH 2333. (3-0) R
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1.00 - 3.00 Credits
For students conducting independent research for honors theses or projects. Prerequisite: AIM 4299. (1-0) S
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2.00 Credits
This course will prepare Honors Students to write their Honors Thesis. Various research methods ranging from survey to archival will be discussed. Students will choose a method, pick a research question, and produce an outline and introduction to their thesis topic. Junior standing and permission of the instructor required. (2-0) S
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3.00 Credits
A continuation of topics in external financial reporting including accounting for debt equity, investments, taxes, leases, pensions, cash flows, revenue, accounting changes and error analysis. The influence of financial reporting choices on earnings is evaluated. Prerequisites: AIM 3331, MATH 1326, and MATH 2333. (3-0) S
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3.00 Credits
Basic concepts, philosophy, standards, procedures, and practices of auditing are presented. Topics include generally accepted auditing standards, the changing role of the independent auditor in society, professional conduct and ethics, auditor's reporting responsibilities, risk assessment, internal control, fraud, evidential matter, and the computer in auditing in the global economy. Prerequisite: AIM 3331. (3-0) R
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3.00 Credits
Financial statements are analyzed from the user's prospective. Broad concepts are illustrated with applications to different companies. Topics include comparative analysis, earnings management and ethics in financial reporting. Prerequisites: AIM 2301, AIM 2302, AIM 3320, MATH 1326, and MATH 2333. (3-0) Y
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3.00 Credits
Models used to value businesses and stocks are studied and applied. Topics include income measurement and profitability assessment, analysis of discounted cash flows and accounting-based valuation models. Prerequisites: AIM 2301, AIM 2302, AIM 3320, MATH 1326, and MATH 2333. (3-0) Y
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