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Course Criteria
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3.00 Credits
No course description available.
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3.00 Credits
This course represents an introduction to accounting principles including the accounting process, double-entry bookkeeping, adjusting entries, and the preparation of financial statements. The objectives of this course are to make students aware of the importance of accounting information in every type of organization (private business, not-for-profit, and governmental).
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3.00 Credits
This course represents an introduction to managerial accounting concepts, including cost allocation and measurement, cost/volume profit analysis, budgeting, variance analysis, job and process costing, and capital budgeting.
Prerequisite:
ACT222
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3.00 Credits
Provides background and training in the use of QuickBooks software in the Windows environment. Business accounting records are set up to handle, chart of accounts, merchandise, customers and receivables, vendors and payables, banking and reports and the preparation and review of the Income Statement and the Balance Sheet. Prerequisite: ACT222
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3.00 Credits
This course engages the student in a comprehensive study of generally accepted accounting principles as they relate to the measurement and reporting of assets and income. Students will examine the nature, composition, valuation, and classification of balance sheet items.
Prerequisite:
ACT223
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3.00 Credits
This course is a comprehensive study of generally accepted accounting principles as they relate to the measurement and reporting of various liability and equity accounts. Students examine the nature, composition, valuation, and classification of these accounts as well as important financial reporting concepts, proper financial statement presentation, and related disclosures.
Prerequisite:
ACT322
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3.00 Credits
The primary emphasis of the course is on the income taxation of individuals, but the course also includes an overview of the federal taxation of other forms of business organization (e.g., corporations, partnerships). The focus of the course is on developing knowledge of tax law and its application.
Prerequisite:
ACT222
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3.00 Credits
A study of cost principles, determination, and control as they apply to job order, process, and standard cost systems. Attention is given to accumulation and interpretation of cost data useful to management. Prerequisite(s): ACT 222 and 223 or permission of the instructor.
Prerequisite:
ACT222 AND ACT223
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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(s): ACT 222 and 223
Prerequisite:
ACT222 AND ACT223
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3.00 Credits
The course engages the student in a study of auditing objectives, standards, and procedures employed in the examination of business enterprises and verification of their financial statements. Topics include an evaluation of internal control, preparation of work papers, report writing, professional ethics, and current auditing trends.
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