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Course Criteria
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3.00 Credits
hours. Principles of financial and managerial accounting for students in technology, social sciences, health, and other applied areas. Emphasis on role of accounting in organizational decisions. Not open to business majors.
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3.00 Credits
hours. A study of the theoretical framework for accounting principles and procedures, the application of GAAP, and accounting for current assets, fixed assets, and revenue recognition. Prerequisite: Business 202 with a C grade or better or consent of Department Chairperson.
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3.00 Credits
hours. A continuation of accounting principles and theory with emphasis on accounting for: intangible assets, liabilities, stockholder’s equity, investments, income taxes, compensation, leases, and derivatives. Prerequisite: 301 with a C grade or better or consent of Department Chairperson.
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3.00 Credits
hours. Purposes and methods of cost accounting as used for planning and control. Budgets, standards, and profitability analysis. Job order, process, and standard cost accounting systems. Prerequisite: Business 202 with a grade of C.
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3.00 Credits
hours. The study of fundamental technology concepts and internal control objectives associated with evaluating accounting information systems including basic business cycles, electronic commerce, communication networks, and database modeling as well as auditing computer based information systems. Prerequisite: Business 202 with a grade of C or better.
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3.00 Credits
hours. A continuation of Accounting Principles I. Topics covered include: the accounting cycle with emphasis on a business simulation that prepares the firm’s financial statements; accounting information systems; foundations of internal control systems; and financial statement analysis, including ratio, vertical, and horizontal analysis with an emphasis on identifying changes in the financial statements that could indicate fraud. Not open to students with credit in 301. Prerequisite: Business 201 or consent of department chairperson.
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3.00 Credits
hours. The purpose of this course is to: educate the student about both the pervasiveness of the causes of fraud and white-collar crime in society; explore, in detail methods of fraud detection, investigation, and prevention; and increase the student’s ability to detect material financial statement fraud. Prerequisite: 315 or 301 or permission of department chairperson.
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3.00 Credits
hours. Federal tax accounting for individuals. The nature and timing of gross income, exclusions, and deductions is emphasized. The impact of corporations, partnerships, and property transactions on the individual is covered. The structure of the Internal Revenue Code, regulations, and court decisions in the framework of tax research is also covered. Prerequisites: 12 hours of accounting with a C grade or better or consent of Department Chairperson.
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3.00 Credits
hours. An advanced course in principles of federal taxation dealing with property transactions, partnerships, corporations, and S corporations. Prerequisite: 12 hours of accounting with a C grade or better or consent of Department Chairperson.
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3.00 Credits
hours. A study of the design and operation of government and not-for-profit accounting systems including financial reporting standards; financial statement preparation; analysis and interpretation; budgeting; fund accounting; and relevant emerging issues. Prerequisite: Business 202.
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