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Course Criteria
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3.00 Credits
The organization, measurement and interpretation of economic information. Introduction to accounting theory, concepts and principles, the accounting cycle, information processing, and financial statements. Exposure to controversial issues concerning income determination and valuation. Prerequisite: sophomore standing and successful completion of Excel competency exam.
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3.00 Credits
An introduction to internal accounting information for all levels of management. Topics include cost flow in a manufacturing operation; planning, evaluating and controlling through budgeting and standard costing; and decision-making using cost-volume-profit analysis, direct costing, and relevant costs. Prerequisite: Acct 151.
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3.00 Credits
An introductory study of the principles and concepts of federal income taxation of individuals, corporations, partnerships, and fiduciaries; and federal gift and estate taxes. Determination of tax liabilities and opportunities for planning are emphasized. Problem-solving using the source materials of tax law and tax research are important components of the course. Prerequisite: Acct 151.
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3.00 Credits
An advanced study of the taxation of business organizations, estates, trust, and wealth transfer taxes. Planning and research are the basic components of the course. Problem-solving and written research are emphasized. Prerequisite: Acct 307.
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3.00 Credits
An introduction to the concepts underlying information systems as they relate to organizational structure, managerial decision making and accounting. The course acquaints students with the reports and documents generated by information systems, as well as procedures and controls employed in a variety of business applications. Students apply these concepts, techniques and procedures to the planning, analysis and design of manual and computer-based information systems. Prerequisite: Acct 152 and BIS 111.
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3.00 Credits
Intensive study of the basic concepts and principles of financial accounting, emphasizing the problems of fair presentation of an entity's financial position and operating results. Consideration of the conceptual framework of accounting, review of the accounting process, and measurement and valuation of current assets, current liabilities, plant assets, intangibles, investments, and long-term debt. Problem-solving skills and critical analysis are stressed. Prerequisite: Acct 152.
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3.00 Credits
The sequel to Accounting 315, this course continues with intensive study of such topics as stockholders' equity, valuation and disclosure of leases and pensions, income tax allocation, changing prices, revenue issues, earnings per share, and complexities related to the statement of changes in financial position. Analysis and interpretation of financial statements and problem-solving skills are integral parts of the course. Prerequisite: Acct 315.
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3.00 Credits
A study of specialized topics in financial accounting, including partnership accounting, business combinations and consolidated financial statements, segment and interim reporting, foreign currency transactions and translation, and accounting and reporting for governmental and other nonprofit organizations. Involves considerable problem-solving and critical evaluation of controversial theoretical issues. Prerequisite: Acct 315 or 316.
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3.00 Credits
This course uses financial statement information to analyze companies' profitability and risk. Understanding the form, content and relationships among the financial statements is integrated with the use of ratios and analytic adjustments to augment the information in published financial reports. Current developments, business strategies and off-balance-sheet financing are linked to assessments of companies, performance. Case studies, team projects and presentations involve actual companies, financial statements. Prerequisite: Acct 316 (may be taken concurrently); open only to graduating seniors.
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3.00 Credits
An introduction to auditing theory, objectives, and practices related largely to the responsibilities of independent professional accountants. The auditing environment, generally accepted auditing standards, internal control theory, and reporting alternatives are considered. Exposure to operational auditing is provided. Prerequisites: Acct 311 and 315.
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