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ACT 2291: Principles of Accounting I
3.00 Credits
Troy University
Modern financial accounting theory and practices applied to sole proprietorships, partnerships, and corporations. Accounting majors must complete this course with a grade of C or better.
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ACT 2292: Principles of Accounting II
3.00 Credits
Troy University
Modern financial and managerial accounting theory and practices applied to an organization's liabilities, cash flows, planning, budgeting, and control. Accounting majors must complete this course with a grade of C or better. Prerequisite: ACT 2291.
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ACT 3391: Intermediate Accounting I
3.00 Credits
Troy University
Theory and applications of assets, liabilities, and owners' equity, revenues, expenses, and analytical process. Accounting majors must complete this course with a grade of C or better. Prerequisite: ACT 2292.
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ACT 3391 - Intermediate Accounting I
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ACT 3392: Intermediate Accounting II
3.00 Credits
Troy University
Theory and applications of assets, liabilities, and owners' equity, pensions, leases, earnings per share, and analytical process. Accounting majors must complete this course with a grade of C or better. Prerequisite: ACT 3391.
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ACT 3394: Governmental Accounting
3.00 Credits
Troy University
Analysis of governmental and not-for-profit accounting issues including the preparation and use of budgets, records and statements. Accounting majors must complete this course with a grade of C or better. Prerequisite: ACT 2292.
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ACT 3395: Managerial/Cost Accounting I
3.00 Credits
Troy University
An analysis of issues dealing with cost accounting and cost management in the global economy from the viewpoint of management, including calculating product costs and period expenses, cost systems for accumulating and managing costs, analyzing cost behavior for tactical decisions, introduction to activity- based costing, ethical principles for management accountants, measuring the costs of quality, and preparing the master budget. Accounting majors must complete this course with a grade of C or better. Prerequisite: ACT 2292.
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ACT 3396: Accounting Information Systems
3.00 Credits
Troy University
Principles underlying establishment of complete accounting systems; applications to typical business organization; emphasis on the functions of control and protection. Accounting majors must complete this course with a grade of C or better. Prerequisite:
ACT 2292.
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ACT 4435: International Accounting
3.00 Credits
Troy University
An overview of emerging issues related to international accounting and reporting of financial information across national boundaries. The course will address topics such as accounting and auditing standards, disclosure practices, and financial reporting in a global business environment. Accounting majors must complete this course with a grade of C or better. Prerequisite: ACT 3392.
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ACT 4491: Advanced Accounting
3.00 Credits
Troy University
An analysis of the theory and applications of accounting for business combinations, partnerships, and foreign currency transactions and translations. Accounting majors must complete this course with a grade of C or better. Prerequisite: ACT 3392.
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ACT 4492: Guided Independent Research/Study
1.00 - 3.00 Credits
Troy University
Additional information is indexed under Guided Independent Research and Study. Note: This course may not be substituted for any required course.
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