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Course Criteria
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3.00 Credits
A two-semester study of the basic principles and concepts underlying the measurement of financial activity, and the preparation and use of financial statements. Among the topics will be basic accounting theory, transaction analyses, income determination, asset and liability valuation. The second semester will be a continuation of the basic accounting concepts, plus issues that relate to the financial management of a company, cost behavior, cost control, capital budgeting and profit planning. Prerequisite: ACC 201 for ACC 202.
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3.00 Credits
Development and use of financial information for management purposes. Coverage includes cost determination, analysis and control, budgeting, decision making, and performance evaluation. Prerequisites: ACC 202. ( Also listed as BA 300.)
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3.00 Credits
A two-semester advanced study of accounting principles as they relate to the preparation, form, content and decision usefulness of financial statements. Selected topics include the conceptual framework of accounting, current professional pronouncements, revenue recognition, income determination and presentation, asset valuation and measurement, liability and equity reporting and financial statement analysis. Prerequisite: ACC 202 for ACC 305, and ACC 305 for ACC 306.
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3.00 Credits
A study of the current federal income tax law as it pertains to individual taxpayers, including their interaction with sole proprietorships. The concept of taxable income is developed. Tax planning and tax determination within the provisions of the law are covered. Prerequisite: ACC 202.
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3.00 Credits
A study of the principles of taxation pertaining to corporations, partnerships, and related entities. Emphasis is placed on the impact of taxation on business transactions and its role in planning and decision making. Prerequisite: ACC 202.
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3.00 Credits
A course presenting accounting principles and problems as they relate to partnerships, home office and branch accounting, business mergers, consolidations, governmental, and not-for-profit organizations. Prerequisite: ACC 306.
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3.00 Credits
A study of auditing objectives, standards, and procedures employed in the examination of business enterprises and verification of their financial statements. This course includes an evaluation of internal control, preparation of work papers, report writing, professional ethics, and current auditing trends. Prerequisite: ACC 306.
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1.00 - 4.00 Credits
Not counted in the minimum number of courses needed in the major. All grading S/U. Prerequisites: six courses in accounting, economics and/or business, junior or senior standing, consent of department, and a GPA of at least 2.0.
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3.00 Credits
A study of regulatory concepts, statements, and opinions regarding the measurement and presentation of financial information. Issues related to the practice of professional accounting will be explored through research and presentations. Serves as the capstone for the accounting major. Prerequisite: ACC 410.
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1.00 - 4.00 Credits
A study of relevant topics and techniques pertaining to the current business and economics environment. Solution processes and problem defining are stressed.
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