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ACCT 201: Intermediate Accounting I
3.00 Credits
Ivy Tech Community College
Studies accounting principles and applications at an intermediate level pertaining to the income statement and balance sheet, cash and cash equivalents, receivables, inventories, plant assets and intangible assets, current and contingent liabilities, corrections of errors, and statement of cash flows. Included are analysis of bad debts, inventory valuation, repairs and maintenance, depreciation of plant assets and present value applications.
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ACCT 202: Intermediate Accounting II
3.00 Credits
Ivy Tech Community College
Continues studies of Intermediate Accounting I and includes long-term investments, long-term debt, stockholders¿ equity, special accounting problems and analysis, and financial statement analysis. Also included are corporate capital and treasury stock transactions, dividends, earnings per share, accounting for income taxes, and creation of financial statements from incomplete records.
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ACCT 202 - Intermediate Accounting II
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ACCT 203: Cost Accounting I
3.00 Credits
Ivy Tech Community College
Examines the manufacturing process in relation to the accumulation of specific costs of manufactured products. Studies various cost accounting report forms, material, labor control, and allocation of manufacturing costs to jobs and departments.
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ACCT 203 - Cost Accounting I
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ACCT 204: Cost Accounting II
3.00 Credits
Ivy Tech Community College
Studies the master or comprehensive budget, flexible budgeting and capital budgeting. Emphasizes tools for decision-making and analysis. Introduces human resource accounting.
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ACCT 206: Advanced Managerial Accounting
3.00 Credits
Ivy Tech Community College
Provides an intermediate understanding of accounting records and management decision making, with topics including internal accounting records and quantitative business analysis.
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ACCT 207: Accounting for Government and Nonprofit Entities
3.00 Credits
Ivy Tech Community College
Emphasizes the similarities and differences between government, nonprofit and commercial accounting methods and procedures. Exposes students to the basic fund accounting cycle for the general fund and other special funds.
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ACCT 207 - Accounting for Government and Nonprofit Entities
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ACCT 208: Advanced Income Tax
3.00 Credits
Ivy Tech Community College
Studies procedures and problems pertaining to federal and state income tax laws for partnerships and corporations. Includes a review and in-depth study of concepts related to proprietorships covered in Income Tax I.
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ACCT 208 - Advanced Income Tax
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ACCT 209: Auditing
3.00 Credits
Ivy Tech Community College
Covers public accounting organization and operation including internal control, internal and external auditing, verification and testing of the balance sheet and operating accounts, and the auditor's report of opinion of the financial statements.
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ACCT 209 - Auditing
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ACCT 212: Business Finance
3.00 Credits
Ivy Tech Community College
Introduces basic tools and techniques of financial analysis. Financial analysis includes but is not limited to the use of ratios, common size statements, and pro forma statements.
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ACCT 213: Advanced Spreadsheets
3.00 Credits
Ivy Tech Community College
Continues the study of electronic spreadsheets in business. Emphasizes the advanced application of electronic spreadsheets.
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ACCT 213 - Advanced Spreadsheets
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