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ACCT 102: Introduction to Accounting II:Principles of Managerial Accounting
3.00 Credits
Roosevelt University
Replaced by Acct 211.
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ACCT 102 - Introduction to Accounting II:Principles of Managerial Accounting
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ACCT 210: Introduction to Accounting I:Principles of Financial Accounting
3.00 Credits
Roosevelt University
Formerly Acct 101. Accounting process and use of accounting information in business decisions. Topics include accounting equation, data accumulation, accounting cycle, fi nancial reports, and basic accounting principles. Prereq: Math 116 or qualifi cation into Math 121. (3 Credits)
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ACCT 210 - Introduction to Accounting I:Principles of Financial Accounting
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ACCT 211: Introduction to Accounting II:Principles of Managerial Accounting
3.00 Credits
Roosevelt University
Formerly Acct 102. Accumulation and use of accounting information by management in planning and controlling business activities. Topics include cost accounting, cost-volume-profi t relationships, and budgets. Prereq: Acct 210 or 101; Math 116 or qualifi cation into Math 121. (3 Credits)
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ACCT 211 - Introduction to Accounting II:Principles of Managerial Accounting
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ACCT 304: Intermediate Accounting I
3.00 Credits
Roosevelt University
Generally accepted accounting principles; conceptual framework underlying fi nancial accounting, measurement and recognition of assets, and measurement and recognition of liabilities. Prereq: Acct 211 or 102; Math 116 or qualifi cation into Math 121. (3 Credits)
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ACCT 304 - Intermediate Accounting I
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ACCT 305: Intermediate Accounting II
3.00 Credits
Roosevelt University
Continuation of Acct 304. Stockholders' equity, income measurement theory, and preparation and analysis of fi nancial statements. Prereq: Acct 304; Math 116 or qualifi cation into Math 121. (3 Credits)
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ACCT 305 - Intermediate Accounting II
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ACCT 306: Governmental and Nonprofi t Accounting
3.00 Credits
Roosevelt University
Accounting and fi nancial reporting principles of governmental and nonprofi t organizations. Fund accounting principles, budgetary accounting, and fi - nancial reporting practices. Prereq: Acct 211 or 102. (3 Credits)
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ACCT 306 - Governmental and Nonprofi t Accounting
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ACCT 307: Income Tax Law and Procedure
3.00 Credits
Roosevelt University
Income tax fundamentals and taxation of individuals. Gross income, exclusions, deductions, exemptions, credits, and transactions in property. Prereq: Acct 211 or 102. (3 Credits)
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ACCT 307 - Income Tax Law and Procedure
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ACCT 313: Cost and Managerial Accounting
3.00 Credits
Roosevelt University
Accumulation and analysis of accounting information for management decisions. Job lot and process cost accumulation; master budgets and responsibility accounting; fl exible budgets, standards, and variance analysis; relevant costs for decision making: joint costs and cost allocation. Prereq: Acct 211 or 102; Math 116 or qualifi cation into Math 121. (3 Credits)
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ACCT 313 - Cost and Managerial Accounting
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ACCT 320: Advanced Accounting
3.00 Credits
Roosevelt University
Accounting theory for partnerships and fi duciaries; advanced corporate concepts. Investments, business combinations, branches, consolidated fi nancial statements, corporate reorganizations, installment sales, and consignments. Prereq: Acct 305. (3 Credits)
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ACCT 320 - Advanced Accounting
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ACCT 328: Accounting Information Systems
3.00 Credits
Roosevelt University
Theory and operation of accounting information systems. Internal control, information fl ow, computerized transaction processing, systems analysis and design, responsibility centers, and database implementation. Prereq: Acct 304. (3 Credits)
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ACCT 328 - Accounting Information Systems
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