|
|
|
|
|
|
|
|
|
|
Course Criteria
Add courses to your favorites to save, share, and find your best transfer school.
-
4.00 Credits
4 CREDIT HOURS The use of accounting information for management planning and control in budget preparation and in evaluating cost behavior is introduced. Making managerial decisions based upon financial statement analysis and accounting for the operations of multiple locations are developed. The preparation and interpretation of the statement of cash flow and the impact of taxes on business decisions are presented. Prerequisite: ACC101
-
4.00 Credits
4 CREDIT HOURS The partnership and corporate form of a business organization are covered including formation, capital stock, distribution of earnings, debt, and investments. Accounting principles for the valuation of merchandise inventory and the recording of plant assets, intangible assets, depreciation, current liabilities, and payroll by the accrual method are presented. Prerequisite: ACC104
-
3.00 Credits
Students use a major accounting software application, such as Quickbooks, to input data into books of original entry; maintain accounts receivable and payable, general ledger, payroll and charts of account; interface with general ledger; and generate financial statements. They also use a major spreadsheet application to analyze financial and accounting information and to generate and analyze reports produced from this data. Prerequisite: CIS120 - Corequisite: ACC105
-
4.00 Credits
4 CREDIT HOURS A continuation of Intermediate Accounting I with special attention given to classifications in the balance sheet. Accounting for fixed assets, current and long-term liabilities, and stockholders’ equity are studied. Prerequisite: ACC201
-
4.00 Credits
4 CREDIT HOURS This course delves into specialized contemporary accounting topics as enumerated in FASB pronouncements. Topics include investments in marketable securities and other financial instruments; accounting for income taxes, pensions, and post-retirement benefits; accounting for leases, accounting changes, and error analysis as well as Statements of Cash Flow. Prerequisite: ACC202
-
4.00 Credits
4 CREDIT HOURS Study of accounting procedures and concepts applicable to the distribution of costs of a business enterprise. The determination of unit cost using job order and process cost systems is emphasized. The valuation of expenses and distribution of overhead are studied to facilitate preparation of statements. Prerequisite: ACC105
-
4.00 Credits
4 CREDIT HOURS Discussion of advanced theory and problem-solving for corporations and partnerships. An analytical overview of the accounting problems associated with mergers, acquisitions, and the preparation and interpretation of financial reports with respect to the resultant combined corporate entities. Coverage of international financial statements also is provided. Current statements and pronouncements by the American Institute of Certified Public Accountants, Financial Accounting Standards Board, and the Securities and Exchange Commission are introduced and referred to throughout the course. Prerequisite: ACC203
-
4.00 Credits
4 CREDIT HOURS The role and function of the independent auditor in the profit-directed sector of the economy is emphasized. The ethical, social, economic, and political forces that have influenced the philosophy and conceptual foundations of auditing are covered in-depth. Pronouncements by the American Institute of Certified Public Accountants, rulings by other regulatory agencies, and court decisions are analyzed. Standards that guide the auditor and the methodology used in conducting an audit are covered and illustrated, including audit considerations regarding computerized management information systems. Prerequisite: ACC203
-
4.00 Credits
4 CREDIT HOURS A study of federal income tax, including the principles of income recognition, business and nonbusiness expense deductions, and the concept of capital gains and losses. Case problems involve preparation of tax returns and supporting schedules. Prerequisite: ACC105
-
4.00 Credits
4 CREDIT HOURS This course concentrates on the study of advanced income taxation, with particular attention to corporations, partnerships, and estates. Prerequisite: ACC351
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Privacy Statement
|
Terms of Use
|
Institutional Membership Information
|
About AcademyOne
Copyright 2006 - 2025 AcademyOne, Inc.
|
|
|