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246: Running Head PED/REC4830 YMCA Principles and Practice
3.00 Credits
Aurora University
Students will attend and fully participate in a one-week YMCA Principles and Practices class. Students will gain the knowledge and experience necessary to understand the roles and responsibilities of full-time YMCA Senior Director professionals consistent with the YMCA mission and career objectives for growth in YMCA organizations. This course is a directed study. Prerequisite: Senior standing.
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246 - Running Head PED/REC4830 YMCA Principles and Practice
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ACC 2010: Principles of Financial Accounting
3.00 Credits
Aurora University
3 semester hours The study of the fundamental principles of financial accounting theory and practice, including the analysis of assets, liabilities, and owners' equity accounts; allocation, estimation, and accrual procedures for financial statement preparation. (Fall and Spring) No prerequisites.
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ACC 2010 - Principles of Financial Accounting
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ACC 2020: Principles of Management Accounting
3.00 Credits
Aurora University
3 semester hours The accounting procedures that help business managers in decision making: job order and process costing, cost behavior and how volume effects cost, different approaches to profit reporting, standard costing and variance analysis, and differential analysis and product costing. Activity-based costing and the "just-in-time"philosophy will also be addressed. (Fall, Spring) Prerequisite: ACC2010.
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ACC 3110: Intermediate Accounting I
4.00 Credits
Aurora University
4 semester hours The study of accounting theory and practice as it relates to current assets, including monetary assets, receivables, and inventories. The standard setting process, the accrual process, present value applications, accounting for discontinued operations and extraordinary items, and the preparation of financial statements will also be examined. Additional topics include plant assets, intangible assets, current liabilities, bonds and contingencies. Class work builds on previous coursework, facilitating self-discovery of knowledge and the development of professional skills and attitudes. This course focuses on working through and resolving complex accounting problems in a professional manner. (Fall) Prerequisite: ACC2020.
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ACC 3110 - Intermediate Accounting I
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ACC 3120: Intermediate Accounting II
4.00 Credits
Aurora University
4 semester hours The study of accounting theory and practice as it relates to stockholder's equity, investments, revenue recognition, income taxes, pensions and postretirement benefits, leases, accounting changes, cash flow, and full disclosure in the financial statements. Earnings per share for both simple and complex capital structures will also be examined. This course focuses on working through and resolving complex accounting problems in a professional manner. (Spring) Prerequisite: ACC3110.
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ACC 3120 - Intermediate Accounting II
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ACC 3210: Cost Accounting
3.00 Credits
Aurora University
3 semester hours Application of general accounting principles to the recording, analysis, and interpretation of material, labor, and overhead costs for divisions, functions, departments, and operations; product cost systems, job cost systems, and factory overhead cost. (Fall) Prerequisite: ACC2020.
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ACC 3210 - Cost Accounting
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ACC 3310: Federal and State Taxation of Individual
4.00 Credits
Aurora University
3 or 4 semester hours The study of individual income tax principles underlying filing status, personal exemptions, dependency, gross income, deductions for adjusted gross income, standard and itemized deductions, and income tax calculation. This is a hands-on course consisting of the preparation of various individual income tax returns using Form1040EZ, Form1040A, Form1040, and IL 1040. This course also includes voluntary income tax preparation for low income and elderly taxpayers. (Spring) No prerequisites.
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ACC 3310 - Federal and State Taxation of Individual
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ACC 3320: Federal Taxation of Business Entities
3.00 Credits
Aurora University
3 semester hours The study of federal taxation of business entities of sole proprietorships, C corporations, partnerships, and S corporations. Federal gift and estate taxes and income taxation of trusts and estates will also be studied. (Fall) Prerequisite: ACC3310.
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ACC 3320 - Federal Taxation of Business Entities
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ACC 3940/4940: Accounting Internships
2.00 - 4.00 Credits
Aurora University
2-4 semester hours Students will have the opportunity to embark on new related experiential learning opportunities through the use of general elective accounting internships. Students will work with a faculty coordinator to identify an organization where they can gain pragmatic accounting skills. Specific new learning objectives will be set and agreed upon by the student, site coordinator, and faculty member. Prerequisite: Determined by faculty sponsor.
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ACC 3940/4940 - Accounting Internships
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ACC 4140: Advanced Accounting
3.00 Credits
Aurora University
3 semester hours The study of accounting principles as it relates to business combinations, segment and interimreporting, legal reorganizations, liquidations, and partnerships. (Fall) Prerequisite: ACC3120.
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ACC 4140 - Advanced Accounting
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