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Course Criteria
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4.00 Credits
Financial reporting for business enterprises under GAAP. A review of the theoretical foundations of financial concepts and reporting, and their practical application to accounting procedures. Emphasis is on income and expense measurement, asset and liability measurement, and accounting for owners' equity. PR: ACCT 202.
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4.00 Credits
A continuation of ACCT 301. Emphasis is on financial statements disclosure requirements under GAAP. A review of reporting requirements for long-term liabilities, stockholders' equity, revenue measurement, earning per share, leases, pensions, cash flows, and other contemporary accounting issues. PR: ACCT 301.
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3.00 Credits
Principles underlying determination of cost and control of certain business activities. Manufacturing accounting is emphasized. PR: ACCT 305.
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3.00 Credits
This course provides a summary of income taxes at the federal and state level as they affect business and personal investment decision making. Emphasis is on income tax concepts and their effect on decision making, not form preparation. Topics covered include: types of taxes at various governmental jurisdictional levels; tax policy issues; fundamentals of tax planning; measuring taxable income; property acquisitions, cost recovery, and dispositions; non-taxable exchanges; taxes and the choice of a business entity; proprietorship taxation; partnership and Sub S taxation; corporate taxation; compensation and retirement planning; investment and personal financial planning; tax consequences of personal activities, and simple personal tax preparation. PR: ACCT 202; ECON 212.
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4.00 Credits
An in-depth coverage of federal and state income taxation of individuals, proprietorships, partnerships, and corporations, with emphasis on tax return preparation for each of these entities. Topics covered include gross income inclusions and exclusions, deductions for and deductions from adjusted gross income, business and employment related deductions, personal deductions, exemptions, credits, property transactions (in-depth acquisitions, cost recovery, and dispositions), AMT, and deferrals of income/expense recognition. PR: ACCT 325.
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3.00 Credits
A study of the analysis, design, and control aspects of accounting systems. Topics include testing and reviewing accounting systems, identifying information requirements, and cost/benefit analysis. PR: ACCT 302, BUSN 260,
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3.00 Credits
Accounting principles and practices as applied to problems connected with consignment sales, installment sales, agency and branch accounting, consolidations, fiduciary relationships, interim reporting, SEC reporting, segment reporting, and foreign currency transactions. PR: ACCT 302.
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3.00 Credits
Emphasis on various kinds of auditing techniques. Attention is also given to auditors' duties and responsibilities, reporting requirements, and ethics. PR: ACCT 302.
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3.00 Credits
A study of advanced auditing topics, including statements on auditing standards, statistical sampling applications, auditing computerized accounting systems, and internal auditing. PR: ACCT 431.
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3.00 Credits
Accounting principles and practices as applied to problems connected with partnerships and governmental and not-for-profit accounting. Topics covered include: partnership formation and operation; dividing income; admitting new partners; retiring partners; partnership liquidations; specialized problems relating to governmental and not-forprofit entities; funds and the fund structure; basis of accounting used; inter-fund transactions; financial reporting; state and local governments; educational institutions; health care organizations; and other not-for-profit organizations. PR: ACCT 302.
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