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ACCT 2010: Financial Accounting
3.00 Credits
Webster University
Introduces accounting with an emphasis on the relationships between business events and financial statements. The primary objective is to develop students who can explain how any given business event will affect the income statement, balance sheet, and statement of cash flows. This objective also includes an understanding of the accounting cycle, accounting terminology, collection of accounting data, data entry into the accounting system, and the basic financial accounting statements.
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ACCT 2010 - Financial Accounting
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ACCT 2025: Managerial Accounting
3.00 Credits
Webster University
Managerial accounting emphasizes the use of accounting information for planning, control, and decision-making purposes in all types of organizations. This course explores topics in the areas of cost behavior, cost-volume-profit analysis, relevant cost analysis, cost accumulation and assignment, activity-based costing, profit planning and control, performance evaluation, responsibility accounting, and product costing systems. Prerequisite: ACCT 2010.
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ACCT 2025 - Managerial Accounting
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ACCT 3025: Advanced Managerial and Cost Accounting
3.00 Credits
Webster University
Expands on topics developed in managerial accounting and explores the use of cost management information to determine how costs affect each phase of an organization's value chain. Covers the basic concepts in accounting for the costs of production in a manufacturing firm and develops the accumulation of cost accounting data for external financial reporting purposes. This course also explores expanded cost management topics used internally by managers and emphasizes the various types of cost management systems used in carrying out its functions of planning and controlling a firm's operations. Prerequisite: ACCT 2025.
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ACCT 3025 - Advanced Managerial and Cost Accounting
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ACCT 3030: Intermediate Accounting I
3.00 Credits
Webster University
Covers theoretical foundations of accounting with concentration on the accounting model, which includes the balance sheet, statement of cash flows, income statement, present and future values theory, accounting for cash and investments, inventory, and inventory problems. Prerequisite: ACCT 2025.
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ACCT 3030 - Intermediate Accounting I
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ACCT 3040: Intermediate Accounting II
3.00 Credits
Webster University
Continues study of theoretical foundations of accounting, including capital stock, retained earnings, and debt financing through bonds and other securities. Prerequisite: ACCT 3030.
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ACCT 3040 - Intermediate Accounting II
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ACCT 3045: Intermediate Accounting III
3.00 Credits
Webster University
Continues study of theoretical foundations of accounting, including investments, revenue recognition, income taxes, pensions, leases, cash flows, and full disclosure in financial reporting. Prerequisite: ACCT 3040.
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ACCT 3045 - Intermediate Accounting III
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ACCT 3050: International Tax Accounting
3.00 Credits
Webster University
Studies the systems, concepts, and methods utilized in international tax accounting. Prerequisites: ACCT 2010 and ACCT 2025.
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ACCT 3050 - International Tax Accounting
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ACCT 3075: Federal Tax Accounting:Personal
3.00 Credits
Webster University
Studies the U.S. federal revenue system, concepts, and methods of determining federal income tax liabilities for individuals, corporations, partnerships, proprietorships, and estates and trusts. Prerequisite: ACCT 2025.
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ACCT 3075 - Federal Tax Accounting:Personal
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ACCT 3080: Federal Tax Accounting:Corporate
3.00 Credits
Webster University
Continues study of federal income liabilities for partnerships, corporations, and estates and trusts. Prerequisite: ACCT 3075.
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ACCT 3080 - Federal Tax Accounting:Corporate
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ACCT 3100: Issues in Accounting
3.00 Credits
Webster University
Analyzes current and significant issues in accounting. The course focuses on existing theories and practices, with emphasis given to energizing topics, problems, and possible solutions. Prerequisites: ACCT 2010 and ACCT 2025. May be repeated for credit if content differs. .
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ACCT 3100 - Issues in Accounting
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