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Course Criteria
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2.00 Credits
This course uses a variety of standard computerized business systems such as general ledger, purchasing, accounts payable, inventory, payroll, cash receipts, and accounts receivable to enter, process and store data in operational-level transaction processing. Prerequisites: AC115 Financial Accounting and either IS101 Computer Applications & Concepts 1 or IS102 Computer Applications & Concepts & 2.
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3.00 Credits
This course investigates the application of law to societal andbusiness relationships through a study of the concept of commercial law and its sources, the law of contracts, the law of sales, the law of agency, negotiable instruments, and secured transactions. Lecture, discussion, and case study help to develop awareness of the logic and application of the law.
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3.00 Credits
This course investigates the consequences of the legal forms of business organization and the acquisition, protection, transfer, and loss of rights in personal and real property. Lecture, discussion, and case study help to develop awareness of the scope and requirements of legislation and common law. Prerequisite:AC131 Business Law 1.
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3.00 Credits
This course provides an in-depth understanding of the conceptual and theoretical framework underlying accounting principles and the application of accounting theory to practical business situations.Topics include the classified balance sheet,multi-step and single-step income statements, current assets, and investments. Prerequisite: AC116 Managerial Accounting.
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3.00 Credits
This course introduces fund accounting concepts and procedures for reporting for government and non-profit entities. Topics include the study of fund and budget accounts if governmental units, revenues, appropriations, disbursements, assessments, and reporting. Emphasis is on various budgetary and reporting procedures in the not-for-profit environment. Prerequisite:AC116 Managerial Accounting.
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3.00 Credits
This course uses statistical and quantitative techniques to analyze and solve business problems, and it covers descriptive and inferential statistics.Topics include probability, sampling distributions, work sampling, statistical estimation, hypothesis testing, regression analysis, quality control, and other statistical and managerial decision making techniques. Prerequisites:MA115 Intermediate Mathematics and IS101 Computer Applications & Concepts 1.
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3.00 Credits
This course develops the role of the finance function and financial decision-making as it relates to the entire business organization. It stresses the financial planning of the requirements for funds, the effective acquisition of these funds (from internal sources and from capital markets), and the control of the use of these funds within the business. Prerequisite:AC116 Managerial Accounting.
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3.00 Credits
This course covers the effective development, presentation, and analysis of data.Topics include job process costing, cost allocation, joint product costing, and standard cost accounting, variance analysis, relevant costing and responsibility accounting. Prerequisite:AC116 Managerial Accounting.
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4.00 Credits
Independent Study in Accounting Cr
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3.00 Credits
The course introduces ethical and transcultural issues encountered in healthcare. Examples of topics include value development, ethical theories and controversies, principles of confidentiality, critical thinking, and ethical decision-making.
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