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Course Criteria
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3.00 Credits
Basic accounting principles and practices, including the preparation of basic financial statements, account uses, accruals and deferrals.
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3.00 Credits
Accounting concepts, terminology, and the preparation, use and analysis of financial data for internal and external users will be covered. This includes the accounting equation, accrual accounting, journal entries for business transactions, financial statements and the generally accepted accounting principles. International Financial Reporting Standards will be introduced.
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1.00 Credits
Special Topics
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3.00 Credits
Basic accounting principles and practices, including the preparation of basic financial statements, account uses, accruals and deferrals.
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3.00 Credits
Accounting concepts, terminology, and the preparation, use and analysis of financial data for internal and external users will be covered. This includes the accounting equation, accrual accounting, journal entries for business transactions, financial statements and the generally accepted accounting principles. International Financial Reporting Standards will be introduced.
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3.00 Credits
This course introduces students to the basic terminology, application, and integration of financial knowledge, understanding, and reasoning among individuals, groups, organizations and society. Topics covered include: the nature of assets; liabilities and equity; the recording and reporting cycle, and internal controls. In addition, students will be introduced to basic managerial applications related to resource allocation involving planning and controlling business operations, analyzing and interpreting cost behavior, and assessing performance.
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1.00 Credits
Special Topics
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3.00 Credits
Provides in-depth coverage of fund accounting principles, focusing on procedures of private nonprofit and governmental organizations. Topics include: revenue recognition, accounting for fixed assets and investments, cash budgeting, allocation of fundraising costs, financial statement presentation, and other issues relevant to nonprofit organizations.
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1.00 Credits
Special Topics
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3.00 Credits
Principles, control and theory of accounting for assets, liabilities and equities. Course includes measurement and determination of income; preparation, utilization, analysis of cash flow statements, financial ratios and statistical analysis of accounting data. Prerequisite: Minimum grade of C in ACCT 208.
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