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ACG 3111: Intermediate Accounting II
3.00 Credits
Florida Agricultural and Mechanical University
Prerequisite: ACG 3101 (Continuation of ACG 3101). Emphasis is placed on the allocation, valuation, classification, and disclosure issues associated with financial reporting for decision-makers.
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ACG 3361: Cost Accounting
3.00 Credits
Florida Agricultural and Mechanical University
Prerequisite: ACG 2071, ACG 3101. This course gives an in-depth review of the cost procedures, tools, and reports used for decision-making and performance evaluation.
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ACG 3361 - Cost Accounting
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ACG 3361L: Cost Accounting Lab
3.00 Credits
Florida Agricultural and Mechanical University
To review and complete assignments and receive individual attention on select topics.
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ACG 3632: Auditing and Assurance Services
3.00 Credits
Florida Agricultural and Mechanical University
Prerequisite: ACG 3101. This course gives an overview of generally accepted auditing standards for financial statement audits and the nature of the value-added assurance services decision-makers demand in the information age.
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ACG 3642: Auditing II
3.00 Credits
Florida Agricultural and Mechanical University
Auditing II
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ACG 3861: Petroleum Accounting
3.00 Credits
Florida Agricultural and Mechanical University
Prerequisite: ACG 3101 or ACG 3102. This course focuses on the study of accounting principles and practices of the oil and gas industry.
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ACG 3861 - Petroleum Accounting
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ACG 4201: Advanced Accounting
3.00 Credits
Florida Agricultural and Mechanical University
Prerequisite: ACG 3111 or ACG 3112. This course deals with accounting for business combinations and consolidated entities. Other topics include international accounting, segment reporting, partnership accounting, corporate liquidation and debt restructuring.
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ACG 4201L: Advanced Accounting Lab
3.00 Credits
Florida Agricultural and Mechanical University
To review and complete assignments and receive individual attention on select topics.
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ACG 4401: Accounting Information Systems
3.00 Credits
Florida Agricultural and Mechanical University
Prerequisites: ACG 3111 or ACG 3112 and ISM 3201. Study of the controls, techniques and resources used to efficiently and effectively manage information in a computerized environment.
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ACG 4501: Governmental/Not-for-Profit Accounting
3.00 Credits
Florida Agricultural and Mechanical University
Prerequisite: ACG 3111 or ACG 3112. An in-depth review of the current standards and specialized accounting practices of state and local governments, colleges and universities, health care entities, other not-for-profit organizations, and federal government agencies.
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ACG 4501 - Governmental/Not-for-Profit Accounting
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