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ACC 110: Principles of Accounting I
4.00 Credits
Robert Morris University Illinois
The fundamental principles and procedures of accounting, including the theories of debit and credit, the accounting cycle and end-of-the-period procedures are studied. Includes a study of the proper presentation of classified financial statements for a proprietorship operating as a service or merchandising concern, covering specific topics such as accounts receivable, accounts payable, special purpose journals, internal control and bank reconciliations.
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ACC 120: Honors Principles of Accounting I
4.00 Credits
Robert Morris University Illinois
This course includes a study of the principles and concepts of accounting, preparing financial statements, and analyzing business activities through ratio analysis. Use of Excel spreadsheets for analyzing accounting data will be incorporated into the class. Students will be required to analyze data and communicate their analyses through memo and letter format. ( Prerequisite: Honors Program)
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ACC 121: Honors Principles of Accounting II
4.00 Credits
Robert Morris University Illinois
This course is a continuation of ACC 120 with an emphasis on accounting topics including accounts receivable, long-lived assets, current liabilities, long-term liabilities, common stock, preferred stock, treasury stock, dividends, long-term investments, analyzing financial statements, cash flow statements and using data for business decisions. Use of Excel spreadsheets for analyzing accounting data will be incorporated into the class. Students will be required to analyze data, make business decisions and communicate these decisions through memo and letter format. ( Prerequisite: Honors Program)
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ACC 122: Honors Principles of Accounting III
4.00 Credits
Robert Morris University Illinois
This course will thoroughly analyze financial statements building on skills and knowledge gained in ACC 120 and ACC 121. Emphasis will be on knowledge and interpretation of financial statements. Students will be required to complete internet and data base research and compare and contrast financial statements of various businesses. ( Prerequisite: Honors Program)
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ACC 300: Managerial Accounting
4.00 Credits
Robert Morris University Illinois
A practical approach to managerial accounting. Topics include cost-volume-profit analysis and the preparation of master and flexible budgets. In addition, emphasis is given to special topics such as the allocation of joint and general costs and the conceptual analysis of special revenue-generating projects. ( Prerequisites: ACC 111; recommended: ACC 112)
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ACC 302: Independent Study
2.00 Credits
Robert Morris University Illinois
Independent studies allow a student to explore a topic or area of interest. Students will propose a topic for tutorial study under the guidance of a supervising faculty member.
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ACC 305: Individual Taxation
4.00 Credits
Robert Morris University Illinois
This course focuses on the preparation of individual tax returns. Topics covered include taxpayer filing status, dependency exemptions, itemize deductions, capital gains and losses, and rental properties. Emphasis is placed on tax planning strategies. A comprehensive individual taxation project is required. ( Prerequisite: ACC 112)
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ACC 310: Corporate Taxation
4.00 Credits
Robert Morris University Illinois
A conceptual approach to various corporate taxation issues, including book income to taxable income adjustments, the determination of available corporate tax credits and the preparation of formal working papers. In addition, students will be introduced to tax research methodology. ( Prerequisite: ACC 305)
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ACC 313: Accounting Group Internship
4.00 Credits
Robert Morris University Illinois
A group of students will team together for this internship to practically apply their skills in real world problem-solving situations. All internships are project oriented and directly related to the area of study. Each internship will be served under the sponsorship of a faculty advisor, and students will be required to document the results of their experience.
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ACC 319: Independent Study
4.00 Credits
Robert Morris University Illinois
Independent studies allow a student to explore a topic or area of interest. Students will propose a topic for tutorial study under the guidance of a supervising faculty member.
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