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Course Criteria
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4.00 Credits
Introduces the basic concepts and principles of financial accounting including journal entries, financial statements preparation, notes receivable, inventory methods, depreciation methods, payroll and taxes, organization and operations of a corporation, accounting for capital stock and bonds, and financial data analysis. This course is intended for accounting and business administration majors only. Fall and Spring, 3 hours lecture and 3-hour laboratory, 4 credits.
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3.00 Credits
Studies intermediate problems involving more complex business situations than those found in fi nancial accounting. Students become familiar with principles relating to cash, receivables, inventories, detailed analysis of balance sheet and accounts, analytical processes, and miscellaneous statements. Material covered has a high expectancy of coverage on the CPA/CMA exam. Prerequisites: ACCT 103 and ACCT 108 with grades of “C” or higher . Fall, 3 hours lectureand laboratory, 3 credits.
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3.00 Credits
Emphasizes problems relating to classifi cation and valuation of tangible and intangible assets and current liabilities; accounting for investment; funds and reserves; and depreciation. Material covered has a high expectancy of coverage on the CPA/CMA exam. Prerequisite: ACCT 201 with a grade of “C” or higher . Spring, 3 hourslecture and laboratory, 3 credits.
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3.00 Credits
Introduces the student to the manufacturing concern and the problems involved with control over the cost of goods manufactured. Assists management with accumulation and review of past cost to be used in future planning and decision making. Prerequisite: ACCT 103 with grade of “C” orhigher. Spring, 3 hours lecture and problem solving, 3 credits.
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3.00 Credits
Continues the material learned in ACCT 202 with emphasis on annual reports, dilutive securities, pensions and post-retirement benefi ts, leases, and fi nancial analysis. Material covered has a high expectancy of coverage on the CPA/CMA exam. Prerequisite: ACCT 202 with a grade of “C” or higher . Fall, 3 hours lecture andlaboratory, 3 credits.
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3.00 Credits
Introduces the student to the IRS code, covering the basic 1040 and all the forms essential to its completion in detail. This course also covers the Tax Code as it relates to partnerships and corporations. The course uses basic commercial tax preparation software for preparation of tax returns. Fall, $30 fee, 4 hours lecture and computer presentations, 3 credits.
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3.00 Credits
Provides an introduction to accounting information systems from an organizational perspective. Concentration will be placed on the cycle of transaction processing utilizing real-world business scenarios with accounting software. Emphasis will be placed on collecting, accumulating, and summarizing data to make information available to managers for analysis, decision making, forecasting, and business planning. Fall, 3 hours lecture and laboratory, 3 credits.
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3.00 Credits
Explores the legal and ethical responsibilities of an auditor, the methods and procedures used in gathering evidential material, and the auditor's report. Teaches GAAP, GAAS, and FASB procedures and how to apply them to client audits. Prerequisite: ACCT 202 with a grade of "C" or highe r. Spring, 3 hours lecture and discussion, 3 credits
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3.00 Credits
Continues the concepts introduced in Accounting Information Systems I and expands the focus with an emphasis on a systems perspective including hardware and software assessment analysis, internal control procedures, systems flowcharting, design methodologies, and security issues. A case study utilizing a business simulation exercise will be used to extend technical and analytical skills pertaining to accounting information systems. Prerequisite: ACCT 301 with a grade of "C" or higher . Spring, 3 hours lecture and laboratory, 3 credits.
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3.00 Credits
Discusses GAAP process and the functions of the FASB and SEC along with ethical issues facing the profession. Employs case studies as a pedagogical tool. This is an online course. Spring, 3 hours lecture, discussion, and computer presentations, 3 credits.
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