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Course Criteria
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4.00 Credits
An introductory course emphasizing financial accounting principles and concepts. Areas studied include information processing and accounting for assets, liabilities, revenue, expenses, and owner's equity. Annually, Fall.
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4.00 Credits
A continuation of Accounting I. Topics covered include bonds, investments, corporate equity, cash flow, and analysis of statements. The course also includes an introduction to the managerial accounting topics of budgets, cost systems, product costing, cost-volume-profit analysis, and performance evaluation. Prerequisite: ACC 261. Annually, Spring.
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3.00 Credits
An in-depth expansion of fundamental accounting processes and an introduction to accounting theory followed by an analysis of all current accounts and long term assets excluding investments. Cash, temporary investments, receivables, inventories, current liability accounts, plant assets and intangibles are studied in detail. Prerequisite: ACC 262. Annually, Fall.
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3.00 Credits
Accounting for long term debt, stockholders equity, earnings per share, investments, pensions, leases, income taxes, accounting changes, financial reporting under changing prices, as well as preparation of the statement of cash flows and the statement of changes in equity. Prerequisite: ACC 301. Annually, Spring.
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3.00 Credits
Fundamental principles and practices developed in accounting for costs of production. Types of cost systems in current use for planning and controlling business operations, cost-volume-profit analysis, budgets, standards, and variance analysis are emphasized. Prerequisite: ACC 262. Annually, Fall.
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3.00 Credits
A study of special concerns of the management accountant with emphasis on internal control, the performance evaluation and reporting process and plan revisions. The controller's role in budget preparation, cost analysis and performance measurement is stressed. Problems and authentic case studies are used to complement textbook assignments. Prerequisite: ACC 303. Annually, Spring.
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3.00 Credits
Provides a conceptual foundation in accounting systems and control. Emphasis on business process, using accounting applications and information technology. Topics include transaction cycles, use of AIS applications, internal control, and information technology. Hands-on experience with accounting software is provided. Prerequisites: ACC 262 and either CSI 102, 120 or 121. Each semester.
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3.00 Credits
Principles, procedures and techniques used by independent certified accountants and internal auditors in analysis and verification of accounting records and financial statements, financial and administrative internal controls, working papers, audit reports, auditing standards and professional ethics. Prerequisite: ACC 302. Annually, Spring.
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3.00 Credits
An overview of federal income tax for both individuals and businesses. Course covers the calculation of taxable income for individuals, proprietorships, partnerships, and corporations. Distinctions between ordinary income and capital gains and between deductible and nondeductible expenses are emphasized. Prerequisite: ACC 262. Annually, Fall.
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1.00 - 3.00 Credits
As needed.
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