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ACC 202: Managerial Uses of Accounting Information
3.00 Credits
University of Kentucky
An introduction to the use of accounting data within an organization to analyze and solve problems and to make planning and control decisions. Prereq: ACC 201 or BE 161 and BE 162.
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ACC 211: Financial Accounting Lab
1.00 Credits
University of Kentucky
A laboratory-based approach to introductory financial accounting applications, with the primary focus on the accounting cycle. The primary objective is to promote an understanding of how accounting information is identified, recorded, and processed for financial reporting. Prereq: ACC 201. Enrollment priority will be given to accounting and finance majors.
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ACC 211 - Financial Accounting Lab
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ACC 300: Financial Accounting II
3.00 Credits
University of Kentucky
This course is designed for non-accounting majors to provide expanded study of the impact of relevant financial accounting issues on the users of financial reporting. Topics may include financial statements; income recognition; cash and receivables; inventories; operational assets; investments; intangible assets; current liabilities; long-term liabilities emphasizing leases, pensions, postretirement benefits, and bonds; financial instruments; accounting for income taxes; and owner's equity. Not open to Accounting majors. Prereq: ACC 201 and ACC 202.
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ACC 301: Intermediate Accounting I
3.00 Credits
University of Kentucky
This course is the first of a two-course financial accounting series, providing in-depth study of the accounting cycle, conceptual framework of financial accounting, valuation of balance sheet accounts, recognition of revenues, matching of expenses, and the reporting of the financial condition, operating results, and cash flows of an entity. Prereq: ACC 211 (may be taken as a corequisite) and a grade of C or better in ACC 201 and 202.
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ACC 302: Intermediate Accounting II
3.00 Credits
University of Kentucky
This course is the second of a two-course financial accounting series, providing an in-depth study of the accounting cycle, conceptual framework of financial accounting, valuation of balance sheet accounts, recognition of revenues, matching of expenses, and the reporting of the financial condition, operating results, and cash flows of an entity. Prereq: ACC 301.
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ACC 324: Accounting Information Systems
3.00 Credits
University of Kentucky
This course focuses on two major components of accounting information systems: conceptual models and physical implementation. Accounting systems are studied from an accounting cycles perspective, emphasizing the nature and relevance of accounting internal controls and the relationship of accounting systems to the functional areas of accounting. Using contemporary information technology, students analyze, design, and implement accounting systems along with relevant internal control structures. Prereq: ACC 211 (may be taken as a co-requisite) and a grade of C or better in ACC 201 and 202.
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ACC 395: Individual Work in Accounting
1.00 - 6.00 Credits
University of Kentucky
Students confer individually with the instructor. Written paper usually expected and filed in chairperson's office. May be repeated to a maximum of six credits. Prereq: GPA of 3.0 in major, approval of instructor and chairperson.
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ACC 395 - Individual Work in Accounting
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ACC 399: Internship in Accounting
1.00 Credits
University of Kentucky
A course designed for undergraduate accounting students who, through the Accounting Internship Director, have secured full-time, salaried, career-related positions under the supervision of a sponsoring employer. Enrollment in the course constitutes full-time status. Course may be taken on a pass-fail basis only and for no more than two consecutive semesters, repeated to a maximum of three credits. Prereq: Junior standing in accounting and approval of the Accounting Internship Director.
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ACC 403: Auditing
3.00 Credits
University of Kentucky
This course examines the attest function in accounting. Emphasis is placed on audit standards and objectives, including the evaluation of internal control structures for the purpose of determining relevant auditing procedures. Prereq: ACC 302 and ACC 324.
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ACC 407: Concepts of Income Taxation
3.00 Credits
University of Kentucky
A study of the federal income tax structure with emphasis upon the conceptual foundations of taxation relating to the three types of taxpayers: businesses, individuals, and estates and trusts. Prereq: Junior standing and ACC 202.
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