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Course Criteria
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3.00 Credits
Credit Hours: 3 An introduction to financial accounting; generally accepted accounting principles and concepts; corporate financial statements; detailed discussion of current and noncurrent assets and liabilities, stockholders' equity.
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3.00 Credits
Credit Hours: 3 An introduction to the role that accounting plays in assisting management in planning,evaluating performance and decision making. Topics include cost-volume-profit analysis, cost behavior, cost estimation, relevant costs for decision making, operational budgeting, and performance evaluation techniques. Prerequisite(s): ACC 121
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3.00 Credits
Credit Hours: 3 Discussions of accounting environment, process, concepts and theory. General survey of financial statements. Specific topics covered in more detail include accounting changes, income tax allocation, cash, investments, receivables, inventories, and time value concepts. Prerequisite(s): ACC 121
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3.00 Credits
Credit Hours: 3 Continuation of ACC 311. Specific topics include plant and equipment, intangible assets, current and contingent liabilities, bonds, earning per share, contributed capital, and retained earnings. Prerequisite(s): ACC 311
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3.00 Credits
Credit Hours: 3 An introduction to the accounting principles and reporting for governmental units. Includes budgetary and financial reporting requirements of these organizations. Prerequisite(s): ACC 121
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3.00 Credits
Credit Hours: 3 An introduction to cost accounting concepts and fundamentals, emphasizing the flow of cost information through an internal accounting system. Topics include the nature of cost accounting, its terminology, job and process cost systems, allocation of cost, decision making tools, and performance evaluations techniques. Prerequisite(s): ACC 221
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1.00 - 3.00 Credits
Credit Hours: 1-3 Individual problems, and research work. Prerequisite(s): Permission of instructor and Dean of School of Business
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3.00 Credits
Credit Hours: 3 Continuation of ACC 312. Topics include: revenue recognition and accounting for income taxes, pensions, post-retirement benefits and leases will be covered. In addition, accounting changes, the statement of cash flow and full disclosure concepts will be covered. Prerequisite(s): ACC 312.
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3.00 Credits
Credit Hours: 3 Discussion of advanced financial accounting and reporting. Topics include business combinations, consolidated financial statements, foreign currency transactions, segment reporting, interim reporting, and partnerships. Prerequisite(s): ACC 312
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3.00 Credits
Credit Hours: 3 Discussion of currently existing Internal Revenue Code together with regulations and rulings concerning income taxation for individuals. Brief introduction to State Income Taxes. Prerequisite(s): ACC 121 or permission of instructor.
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