|
|
|
|
|
|
|
|
|
|
Course Criteria
Add courses to your favorites to save, share, and find your best transfer school.
-
2.00 Credits
2 credits. Offered fall and spring. This class provides the foundation to analyze, interpret and use financial statements effectively, emphasizing the use of technology including advanced spreadsheet techniques and Internet research. Prerequisites: Completion of both COB 241 and COB 242 with grades of "B" or better. Prerequisite or corequisite: COB 300.
-
1.00 Credits
1 credit. Offered fall and spring. This class relies heavily on discussions with practicing accountants in public accounting, industry and government. Topics include career preparation and the role of accountants in business and capital markets. Written assignments are used to enhance communication skills. Prerequisite: ACTG 301A.
-
3.00 Credits
3 credits. Offered fall and spring. Covers the use of accounting systems for the collection, organization, analysis and reporting of accounting data. Topics include: internal controls, documentation of accounting systems, transaction processing cycles, auditing information technology, e-commerce, computer and information systems security, and integration of business functions in the accounting process. Prerequisites or corequisites: ACTG 301A and ACTG 301B.
-
3.00 Credits
3 credits. Offered fall and spring. Provides a theoretical framework to explain and critically evaluate financial reporting by businesses. In addition to studying the authoritative standards for preparing financial statements, students develop the ability to read, use, analyze and interpret financial statements. Students gain an understanding that managers can shape the financial information communicated to investors and creditors. Prerequisites: ACTG 301A with a grade of "B" or better.
-
3.00 Credits
3 credits. Offered fall and spring. Continues the development of a theoretical framework to read, use, analyze, interpret, explain and critically evaluate financial reporting by businesses. Selected topics include financial instruments, leases, pensions, deferred taxes, stockholders' equity and other corporate reporting issues. Prerequisite: ACTG 343 with a grade of "C-" or better.
-
3.00 Credits
3 credits. Offered fall and spring. Designed to introduce students to the federal income tax system, including individual and business entity taxation. Topics include income, exclusions, deductions and property transactions. Also facilitates development of research skills. Prerequisite: COB 300.
-
3.00 Credits
3 credits. Offered fall and spring. A study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also emphasizes ethical and legal aspects and considerations. Prerequisites: ACTG 313 and ACTG 344 with grades of "C-" or better.
-
3.00 Credits
3 credits. Not currently offered. This course is a study of the basic principles and techniques of operational auditing. It covers organizing and conducting operational audit engagements and addresses regulatory compliance issues. Prerequisites: ACTG 313 and ACTG 343 with grades of "C-" or better. Prerequisite or corequisite: ACTG 344.
-
3.00 Credits
3 credits. Offered fall. This course is offered only for accounting majors seeking a minor is CIS. Topics include legacy systems, the systems development life cycle, telecommunications, distributed processing, networking and information security, taught from an accounting perspective. Prerequisite: ACTG 313 with a grade of "C-" or better and declared CIS minor.
-
3.00 Credits
3 credits. Not currently offered. Focuses on the development and use of financial information as it relates to business combinations, governmental and public not-for-profit entities, and transactions and statements denominated in foreign currencies. In the context of the global accounting environment, students critically evaluate U.S. generally accepted accounting principles as they pertain to the topics covered. Prerequisite: ACTG 343 with a grade of "C-" or better.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Privacy Statement
|
Terms of Use
|
Institutional Membership Information
|
About AcademyOne
Copyright 2006 - 2025 AcademyOne, Inc.
|
|
|