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ACCT 201: Accounting I
4.00 Credits
Colorado Technical University-Sioux Falls (Closed)
Credits: 4 Prerequisite: none This course introduces fundamental accounting concepts and explores the accounting environment. Covers the basic structure of accounting, how to maintain accounts, use account balances to prepare financial statements, complete the accounting cycle, and introduces the concept of internal accounting controls.
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ACCT 201 - Accounting I
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ACCT 202: Accounting II
4.00 Credits
Colorado Technical University-Sioux Falls (Closed)
Credits: 4 Prerequisite: ACCT201 This course covers accounting for balance sheet items for partnerships and corporate entities. In addition, students will be exposed to accounting for the capital structure, inventory, long-term liabilities, payroll, investments and international operations of a firm.
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ACCT 202 - Accounting II
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ACCT 203: Accounting III
4.00 Credits
Colorado Technical University-Sioux Falls (Closed)
Credits: 4 Prerequisite: ACCT202 This course completes the fundamentals of financial accounting and introduces managerial / cost accounting through job costing and process costing applications. Topics covered include the analysis of financial statement information, the contribution margin approach to decision-making and the budgeting process.
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ACCT 203 - Accounting III
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ACCT 210: Computerized Accounting
4.00 Credits
Colorado Technical University-Sioux Falls (Closed)
Credits: 4 Prerequisite: ACCT201 & ACCT202 The course provides an introduction to utilizing the computer in maintaining accounting records, making management decisions, and processing common business applications with primary emphasis on a general ledger package. Students will utilize an integrated general ledger software package, including accounts receivable, accounts payable, inventories, and payroll systems.
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ACCT 210 - Computerized Accounting
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ACCT 320: Forensic Accounting
4.00 Credits
Colorado Technical University-Sioux Falls (Closed)
Credit: 4 Prerequisite: ACCT202 In this course the student will gain an understanding of forensic accounting and the differences between financial statement auditors, anti-fraud professionals, and forensic accounting professionals. The course covers the various types of forensic accounting engagements: damage claims, economic damages related to work-place issues, matrimonial investigations and assets and business valuations. The student will develop an understanding of fraud prevention, deterrence, detection, investigation, and remediation.
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ACCT 320 - Forensic Accounting
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ACCT 460: Accounting Capstone
4.00 Credits
Colorado Technical University-Sioux Falls (Closed)
Credits: 4 Prerequisites: ACC346 This is an integrative and interactive capstone course in which the student uses the functional skills acquired from previous courses to formulate decisions within a business entity and analyze the financial implications of those decisions. Individual and team participation are imperative for this course.
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ACCT 460 - Accounting Capstone
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ACCT 480: Contemporary Accounting Issues
4.00 Credits
Colorado Technical University-Sioux Falls (Closed)
Credits: 4 Prerequisites: ACC346 This course addresses issues of current interest in accounting. Course content will vary as determined by the evolution of the discipline.
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ACCT 480 - Contemporary Accounting Issues
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ACCT 614: Applied Managerial Accounting
4.00 Credits
Colorado Technical University-Sioux Falls (Closed)
Credit: 4 Prerequisites: MGM507A or MGMT507A or Approval The purpose of the course is to develop an understanding of how relevant economic information is captured through the organization's accounting system and then analyzed so that is may be used to make informed managerial decisions. In essence, the course provides the student with a set of skills that will enhance his/her ability to make managerial decisions, which in turn creates value for the enterprise. Students will explore costing systems, cost behavior analysis, responsibility accounting and cost-volume-profit relationships and use a variety of different methods to analyze business issues.
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ACCT 614 - Applied Managerial Accounting
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ACCT 618: Taxation and Business Decisions
4.00 Credits
Colorado Technical University-Sioux Falls (Closed)
Credit: 4 Prerequisites: none The course covers the relationship between managerial decision-making and taxes. Students will explore the taxation of different types of business entities and the individuals involved with the entities. Emphasizes the impact of tax considerations in business decisions such as compensation, mergers, acquisitions, and divestitures.
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ACCT 618 - Taxation and Business Decisions
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ACCT 624: Advanced Cost Accounting
4.00 Credits
Colorado Technical University-Sioux Falls (Closed)
Credit: 4 Prerequisites: ACCT614 The course examines strategic cost management theories and applications used in management planning and control. Topics include cost allocations, product costing, activity-based costing, and operation control. Cost behaviors and projections, as well as various budgeting techniques, are also covered.
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ACCT 624 - Advanced Cost Accounting
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