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Course Criteria
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3.00 Credits
A study of the basic concepts and principles of accounting and of the theory on which they are based. The topics covered are the steps in the accounting cycle for the accumulation of financial information for the preparation of financial statements; valuation procedures for assets and liabilities; the special problems of proprietorship, partnership and corporate accounting, and the use, evaluation and interpretation of accounting information.
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3.00 Credits
An introduction to the fundamentals of financial accounting involving the communication of relevant financial information to external parties. Includes interpretation and effective use of financial statements through study of accounting model, the measurement processes, data classification and terminology. Discussions emphasize concepts, standards and generally accepted accounting principles as the rationale for accounting procedures.
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4.00 Credits
An extension of study of accounting theory applied to corporate accounting and the preparation and interpretation of financial statements. Topics include a review of the accounting process; structure and content of the basic financial statements; and coverage of theory, practice and procedures related to current assets, current liabilities and long-lived assets, tangible and intangible. Prerequisite: a grade of C or above in ACT 202 or permission of department chair.
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4.00 Credits
A continuation of coverage of theory, practice and procedure relative to long-term liabilities and equities. Additional topics are income and revenue recognition, accounting for leases, pensions and income taxes, price-level accounting, statement of cash flow and analysis of financial statements. Prerequisite: a grade of C or above in ACT 301.
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3.00 Credits
Basic cost accounting concepts and the cost accumulation process are presented. These are related to the process of inventory valuation and internal use for planning and control. Topics include cost accumulation, budgets, standards, responsibility accounting, relevant costing, direct costing and cost-volume-profit analysis. Prerequisites: ACT 201-202.
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3.00 Credits
Cost concepts and cost information systems are presented in relation to managerial decision making and control. The course emphasizes the internal use of cost information and procedures for developing this information. Topics covered are cost for pricing control, inventory policy and control, transfer pricing, performance measures, capital budgeting and application of probability and statistical concepts to problems in cost control and analysis. Prerequisite: ACT 303.
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3.00 Credits
Provides instruction by application of federal income tax laws to incomes of individuals. Various tax returns are prepared. Includes a comprehensive explanation of the federal tax structure and training in the application of tax principles to specific problems. Prerequisite: ACT 201 or 203.
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3.00 Credits
See course description for MIS 350.
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1.00 - 6.00 Credits
A student who wishes to pursue an independent study project for academic credit must submit, prior to registration, a proposed plan of study that includes the topic to be studied and the goal to be achieved, the methodology to be followed, schedule of supervision, end product, evaluation procedure and number of credits sought. The proposal must be approved by the supervising faculty member, the department chair and the dean of management. It will be kept on file in the academic dean’s office. Credit and hours by arrangement.
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3.00 Credits
A study of the advanced phases of partnership accounting and extended application of fundamental theory to specialized fields and activities. Among the topics covered are partnership and joint venture accounting; agency and branch accounting; mergers; consolidations; parent and subsidiary relations; foreign operations; governmental and fiduciary accounting. Prerequisites: a grade of C or above in ACT 301 and 302.
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