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ACTG 2125: Principles of Accounting II for Accounting Majors
3.00 Credits
Middle Tennessee State University
Three credits. Prerequisite: ACTG 2110 with a minimum grade of C. Reporting for corporations with emphasis on issues relating to debt and equity, the Statement of Cash Flows, reporting for manufacturing companies, and other issues related to the profession of accounting. (Not open to students with credit in ACTG 2120.)
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ACTG 3020: Managerial Accounting
3.00 Credits
Middle Tennessee State University
Three credits. Prerequisites: ACTG 2120 or 3000; junior standing. Analysis of costs of products and services, recognition of quantitative techniques relating to management objectives, overview of master budgeting, and planning and control techniques. Designed for nonaccounting majors. (Not open to students with credit in ACTG 3310 or Accounting majors.)
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ACTG 3110: Intermediate Accounting I
3.00 Credits
Middle Tennessee State University
Three credits. Prerequisites: ACTG 2125 or ACTG 3000 with minimum grade of C; MATH 1630; GPA of at least 2.00; junior standing; passing grade on departmental admission exam. Introduction to professional accounting standards and financial statement preparation. Review of the accounting cycle. Extensive coverage of time value of money concepts and accounting for and reporting of current assets; current liabilities; and property, plant, and equipment.
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ACTG 3120: Intermediate Accounting II
3.00 Credits
Middle Tennessee State University
Three credits. Prerequisite: ACTG 3110 with minimum grade of C. Continuation of Intermediate Accounting I with professional accounting standards and financial statement preparation. Extensive coverage of accounting for and reporting of investments, long-term liabilities, owners' equity and related issues, revenue recognition, accounting changes and errors, and cash flows.
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ACTG 3310: Cost Accounting
3.00 Credits
Middle Tennessee State University
Three credits. Prerequisites: ACTG 2125 or 3000 with minimum grade of C; MATH 1630; INFS 2200; junior standing. Determine costs of products or services, apply quantitative concepts relating to management objectives, prepare master budgets, and perform various techniques for planning and controlling in a business environment.
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ACTG 4310: Advanced Cost Accounting
3.00 Credits
Middle Tennessee State University
Three credits. Prerequisites: ACTG 3310 with minimum grade of C; QM 3620. In-depth analysis of costs; quantitative concepts relating to management objectives, control, and planning. Cost analysis and management accounting practices and problems using a variety of problem sets, statistical techniques, case studies, computer applications, and other materials.
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ACTG 4420: Accounting Internship
3.00 Credits
Middle Tennessee State University
Three credits. Prerequisites: Senior standing or consent of advisor; a plan of activities with the associated firm prior to registration. Active employment with an accounting firm, governmental agency, or business firm for accounting field work; credit given for experience and research upon completion of acceptable work and formal report. (Not counted as part of 24-hour Accounting major requirements.) Pass/Fail.
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ACTG 4510: Accounting Systems
3.00 Credits
Middle Tennessee State University
Three credits. Prerequisites: ACTG 2125 or 3000 with minimum grade of C; INFS 2200; junior standing. An introduction to accounting information systems in a variety of technological environments. Emphasis on business process modeling, accounting cycle controls, and database design and implementation.
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ACTG 4530: Individual Income Taxes
3.00 Credits
Middle Tennessee State University
Three credits. Prerequisites: ACTG 2125 or 3000 with minimum grade of C; junior standing. Addressed to a determination of taxable income for individuals; federal income tax returns and research methods.
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ACTG 4550: Introduction to Federal Income Tax
3.00 Credits
Middle Tennessee State University
Three credits. Prerequisites: ACTG 2125 with minimum grade of C. Federal income tax concepts applicable to business entities (C corporations, S corporations, partnerships, limited liability companies, and sole proprietorships) and individuals. Emphasizes the role taxes play in business and investment decisions.
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