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ACC 2121: Financial Accounting
4.00 Credits
Lyndon State College (merged into Northern Vermont University)
Financial accounting introduces students to the problems of external reporting as they relate to sole proprietorships, partnerships and corporations. After exploring the accounting cycle, the instruction allows students to examine the various accounts found in financial statements and learn how to put these accounts together to render meaningful statements that communicate pertinent information to those who read them. Prerequisites & Notes The prerequisite is math competency and BUS 1210 or permission. This course is offered every semester, including summer. Credits: 4
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ACC 2122: Managerial Accounting
4.00 Credits
Lyndon State College (merged into Northern Vermont University)
This course explores internal accounting systems and the uses of internally generated data in management.? Topics include: the use of financial accounting data, cost-volume-profit analysis, budgets and responsibility accounting, and cost allocations. Prerequisites & Notes The prerequisite is ACC 2121.? This course is offered every semester. Credits: 4
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ACC 2122 - Managerial Accounting
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ACC 2230: Federal Taxes
3.00 Credits
Lyndon State College (merged into Northern Vermont University)
Federal Taxation acquaints students with the basic rules of federal taxation, and emphasizes the planning and control opportunities that exist as we live and conduct business in the environment of the federal tax system. Prerequisites & Notes The prerequisite is ACC 2121 or permission. This course is offered every even-numbered fall. Credits: 3
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ACC 2230 - Federal Taxes
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ACC 3025: Cost Management
3.00 Credits
Lyndon State College (merged into Northern Vermont University)
Cost management is the process of identifying opportunities and means of improving costs and performance to realize the goals of the organization. Progressing from the collection and transmittal of cost information, the cost accountant today is a highly respected financial analyst and consultant striving to manage and control all costs in order to meet corporate goals and anticipating and managing the drivers of costs. The goal of this course is to prepare the next generation of financial managers and consultants. Prerequisites & Notes The prerequisite is ACC 2122. This course is offered every odd-numbered spring. Credits: 3
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ACC 3025 - Cost Management
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ACC 3040: Auditing Process
1.00 Credits
Lyndon State College (merged into Northern Vermont University)
This course is an overview of the auditing process and covers such topics as internal auditing standards, ethics, concepts, audit techniques, and reporting practices. Prerequisites & Notes The prerequisite is ACC 2122.? This course is offered every odd-numbered spring. Credits: 1
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ACC 3040 - Auditing Process
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ACC 3111: Advanced Intermediate Accounting I
4.00 Credits
Lyndon State College (merged into Northern Vermont University)
This course provides an extensive study of generally accepted accounting principles relating to preparation and use of financial statements. The instruction places a particular emphasis on problem solving and the application of Accounting Principles Board opinions and Financial Accounting Standards Board statements. Prerequisites & Notes The prerequisite is ACC 2121. This course is offered every odd-numbered?fall. Credits: 4
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ACC 3111 - Advanced Intermediate Accounting I
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ACC 3112: Advanced Intermediate Accounting II
4.00 Credits
Lyndon State College (merged into Northern Vermont University)
This course is a continuation of Advanced Intermediate Accounting I. The instruction includes such topics as accounting for plant and equipment, intangible assets, long-term liabilities and corporations. Special emphasis is on the preparation of the statement of cash flows. Prerequisites & Notes The prerequisite is ACC 3111. This course is offered every even-numbered?spring. Credits: 4
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ACC 3112 - Advanced Intermediate Accounting II
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ACC 4010: Accounting Information Systems
3.00 Credits
Lyndon State College (merged into Northern Vermont University)
This course covers the design, control, and use of accounting information systems in typical business processes such as order entry, sales, billing, accounts receivable, cash receipts, purchasing, accounts payable, and cash disbursements.? Attention is given to the process and control implications. Prerequisites & Notes The prerequisite is ACC 3025.? This course is offered every odd-numbered fall. Credits: 3
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ACC 4030: Government and Nonprofit Accounting
3.00 Credits
Lyndon State College (merged into Northern Vermont University)
This course provides a study of accounting for state and local governmental units, including the eight funds (general, special revenue, capital-projects, debt-service, special-assessment, internal- service, enterprise, and fiduciary), and the general fixed assets and general long-term accounting groups. The instruction also provides a study of accounting for not-for-profit organizations such as colleges, arts organizations, school districts, and voluntary health and welfare organizations. Prerequisites & Notes The prerequisite is ACC 2121 or permission. This course is offered every even-numbered spring. Credits: 3
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ACC 4030 - Government and Nonprofit Accounting
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ACC 4050: Auditing and Assurance Services
3.00 Credits
Lyndon State College (merged into Northern Vermont University)
Auditing introduces principles and procedures of investigating financial statements and underlying records. The instruction studies topics such as types of audits, responsibilities and duties of the auditor, audit standards, audit programs, internal control, auditor's report and ethics. Prerequisites & Notes The prerequisite is ACC 3112 or permission. This course is offered every odd-numbered?spring. Credits: 3 Anthropology
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