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Course Criteria
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3.00 Credits
Preparation of primary financial statements: income statement, balance sheet, and statement of funds.
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3.00 Credits
Accounting concepts for internal use of management in planning and control of operations.
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1.00 Credits
Computerized lab focusing on technical accounting skills.
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3.00 Credits
Financial accounting theory and practice in determination of income and valuation of assets and equities for external reporting; official pronouncements on generally accepted accounting principles; alternatives to these principles; accounting cycle, financial assets (cash, marketable securities, and receivables, inventories, and prepayments. Assessment test is given.
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3.00 Credits
Financial accounting theory and practice in determination of income and valuation of assets and equities for external reporting; official pronouncements on generally accepted accounting principles; alternatives to these principles; operating assets (tangible, intangible, and natural resources, long-term investments, current liabilities, long-term debt, owners' equity, and earnings per share.
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3.00 Credits
Study of complex accounting systems including the steps of the accounting cycle from documents through the preparation of financial statements within the revenue, expenditure, conversion, and financial reporting cycles, the importance of internal controls and the impact of technology on the accounting system. The nature of accounting and business ethics as related to collecting, reporting, and auditing accounting data. Open only to students certified as majoring in business or by consent of instructor.
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3.00 Credits
Impact of income tax on business entities, including corporations, S corporations, partnerships, limited liability companies and sole proprietors; gross income deductions, accounting periods, accounting methods and property transactions.
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3.00 Credits
The principles and methodology of fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriation, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses.
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3.00 Credits
Cost accounting concepts, techniques, and procedures relating to financial reporting; decision-making and responsibility accounting to help management plan and control operations.
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3.00 Credits
Specialized topics of faculty and student interest. Topics vary and prerequisites may be specified depending upon topics. May be taken twice for elective credit if topics differ.
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