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ACCT 362: Intermediate Financial Accounting II
3.00 Credits
Eastern University
Intermediate Accounting is an in depth treatment of the traditional financial accounting topics as well as the recent developments in accounting valuation and reporting practices promulgated by the leading professional accounting organizations and applied by practitioners in public accounting and industry. International Financial Reporting Standards will be introduced.
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ACCT 362 - Intermediate Financial Accounting II
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ACCT 363: Intermediate Accounting III
3.00 Credits
Eastern University
Intermediate Accounting III
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ACCT 363 - Intermediate Accounting III
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ACCT 381: Audit Theory and Philosophy
3.00 Credits
Eastern University
Introduction to auditing theory and philosophy as it contributes to the reliability of financial and other data and as an essential part of an accountant's knowledge. Includes such topics as evidence, basic techniques including sampling and the use of the computer, review of internal control, and arithmetic controls and reconciliations. Also included are the independent auditor's role, legal responsibilities, codes of ethical conduct, standards of reporting, field work, and competence.
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ACCT 381 - Audit Theory and Philosophy
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ACCT 382: Audit Problems
3.00 Credits
Eastern University
Audit Problems
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ACCT 382 - Audit Problems
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ACCT 395: Field Experience
1.00 Credits
Eastern University
Field Experience
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ACCT 395 - Field Experience
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ACCT 400: Directed Study
1.00 Credits
Eastern University
Directed Study
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ACCT 400 - Directed Study
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ACCT 420: Advanced Accounting
3.00 Credits
Eastern University
A detailed study of various topics, including mergers and acquisitions, consolidations, international operations, partnerships, special sales contracts, fiduciary and nonprofit accounting including government accounting. Assignments will include selected C.P.A. problems.
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ACCT 420 - Advanced Accounting
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ACCT 421: Concepts in Federal Taxation
3.00 Credits
Eastern University
Theory, philosophy, and principles of federal income tax and law and the procedures for computing the income tax liability of individuals; practice in solving typical problems and the preparation of tax returns.
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ACCT 421 - Concepts in Federal Taxation
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ACCT 422: Income Tax Accounting II
3.00 Credits
Eastern University
Income Tax Accounting II
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ACCT 422 - Income Tax Accounting II
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ACCT 424: Cost Accounting
3.00 Credits
Eastern University
Nature, objectives, and procedures of cost accounting as applied to the control and management of business. Topics include job order costs, process costs, standard costs, break-even and variance analysis, cost behavior, product pricing, budget planning and performance analysis.
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ACCT 424 - Cost Accounting
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