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Course Criteria
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3.00 Credits
Introduces fundamental accounting principles in accounting and demonstrates how these principles are used in preparing and interpreting financial statements of business organizations. Emphasis is given to the effect of transactions and events on the financial position, profitability and cash flows of business enterprises. Concepts and methods underlying management decisions are analyzed. Ethical issues in accounting are discussed. (Cr. 3, 3)
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2.00 Credits
Two-semester courses cover financial reporting for business enterprises under GAAP. A review of the practical foundation of financial concepts and reporting, and their practical application to accounting procedures. The topics covered include income and expense measurements, asset and liability measurements, and accounting for owners' equity. Moreover, coverage of special topics such as accounting for revenue recognition, income taxes, pension, and leases. Computer-based problems involving spreadsheets and accounting software are integrated throughout the two courses. Supplementary assignments on ethics sensitize students to ethical situations and dilemmas encountered by practicing accountants. Prerequisites: ACCT 201-202. (Cr. 4, 4)
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3.00 Credits
This course concentrates on providing key cost data to managers. The idea of providing different costs for different purposes is stressed. The topics covered include measurement and reporting of manufacturing costs, job costing, process costing, activity-based costing, standard costing variance analysis, variable costing, cost allocation, joint products, quality costs, operations costing, just in time systems, and backflush costing. Fall. Prerequisites: ACCT 201-202. (Cr.3)
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3.00 Credits
This course covers financial statement analysis for security valuation. First, it reviews the investment environment in which financial statement analysis takes place. Second, it compares valuation models based on forecasts of dividends, cash flow and accounting earnings. The course provides an in-depth analysis of each of the four financial statements. It analyzes financial ratios with special emphasis on the Price-to-Book and Price-Earnings ratios. It provides guidelines for forecasting future financial statements for valuation. The course is recommended for students with an interest in investing, including finance majors and accounting minors. Prerequisite: ACCT 201, ACCT 202, FIN 301 or 306.
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3.00 Credits
Auditor's responsibilities in examining and preparing various reports on financial statements and his/her function in evaluating management controls. Topics include professional ethics, legal liability, auditing standards, internal control, and the selection, scope, and application of auditing procedures. Fall. Prerequisite: ACCT 301-302. (Cr. 3)
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3.00 Credits
Evaluation of an EDP system; concepts of system and design; techniques of analyzing and flow charting various systems; use of computer audit package programs; and study of organizational, security, input, output, processing, and documentation controls. Spring. Prerequisites: ACCT 301, 302, 401. (Cr. 3)
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3.00 Credits
Discussion of global accounting issues such as international differences and harmonization; accounting for foreign currency transactions; consolidated financial statements; as well as other advanced issues such as governmental, nonprofit accounting, and accounting for bankruptcy. Spring. Prerequisites: ACCT 301-302. (Cr. 3)
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3.00 Credits
Theory and problems of federal income taxes as applied to individuals. Fall. Prerequisite: ACCT 301-302. (Cr. 3)
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3.00 Credits
Theory and problems of federal income tax system as it applies to entities other than individuals. Topics include tax research, corporate taxation, partnership taxation and the taxation of estates and trusts. Spring. Prerequisite: ACCT 409. (Cr. 3)
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3.00 Credits
The ethical implications of accounting are reviewed. This includes the ethical standards of various professional organizations. Finally, ethical decision making and the related behavioral, structural and enforcement issues are addressed. Prerequisite: PHIL 201. (Cr. 3)
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