|
|
|
|
|
|
|
|
|
|
Course Criteria
Add courses to your favorites to save, share, and find your best transfer school.
-
4.00 Credits
4 hours; 4 credits A continuation of ACC 114. Partnership, corporations, and an introduction to cost accounting. Other topics discussed are current and long-term liabilities and statements of cash flow. Prerequisite: ACC 114
-
4.00 Credits
4 hours; 4 credits Intense coverage of accounting principles, valuation, and accounting for current assets, plant assets, acquisitions, disposals, depreciation and depletion, intangible assets, current and long-term liabilities, and concepts of present and future value. Emphasis is placed on pronouncements of the Financial Accounting Standards Board and Accounting Principles Board. Prerequisite: BUS 150 or BUS 250 or CSC 102 and ACC 121
-
4.00 Credits
4 hours; 4 credits In-depth examination of long-term liabilities, stockholders’ equity, and income determination. Topics include bonds, stock issuance, retained earnings, leases, pensions, deferred taxes, and analysis of the statement of cash flow. Prerequisite: ACC 215
-
3.00 Credits
3 hours; 3 credits Thorough discussion and analysis of accounting for state and local governments and other not-for-profit institutions such as universities, hospitals, and voluntary health and welfare organizations. Topics discussed will include budgetary accounting, fund accounting, account groups, and financial statements. Prerequisite: ACC 215
-
3.00 Credits
3 hours; 3 credits A comprehensive study of federal income tax principles and concepts as they apply to individuals. Tax treatment of the individual is stressed initially with emphasis on rates and exemptions, concepts of gross income, recognition and realization of income, and capital gain and loss concepts. Additional topics include exclusions, deductions and credits, analysis of property transactions, federal tax research, preparation of individual federal income tax returns, and computer tax returns. Prerequisites: ACC 121
-
4.00 Credits
4 credits; 4 hours This course introduces the concept of computer information systems in accounting. The course has a two-pronged approach. First, the general accounting cycles (general ledger, A/R, A/P, etc.) in an accounting information system are introduced. Second, the accounting cycles are related to the use of computer information technology. Concepts such as flow charting, data flow diagrams, security, and control are stressed. Prerequisites: ACC 121 and one of the following: BUS 150, BUS 250, CSC 102, or CSC 108/116/118
-
3.00 Credits
3 hours; 3 credits A broad study of the federal income tax pertaining to corporations and partnerships. A comprehensive study of tax accounting principles as applied to corporations and partnerships, corporate organization and reorganizations, corporate liquidations, corporate distributions, and special classes of corporations. Includes such areas as special deductions and computation of the normal tax, surtax, and tax on net long-term capital gains. Prerequisite: ACC 241
-
4.00 Credits
4 hours; 4 credits An overall view of the significant areas of transnational accounting that are relevant to accounting practices, procedures, and requirements of enterprises engaged in international operations. These areas include: foreign currency translation, accounting for inflation, financial reporting and disclosure, analyzing foreign financial statements, transfer pricing, and international taxation. (Offered only at the American University of Rome.) Prerequisites: ACC 114 and ACC 121
-
3.00 Credits
3 hours; 3 credits Principles of cost accounting applicable to job order and process cost systems. Additional topics include cost-volume-profit relationships, standard costing, variable costing, and budgets. Prerequisite: ACC 121
-
3.00 Credits
The tools and techniques needed to explore the balance sheet, income statement, and the statement of cash flow. Heavy emphasis is on the use of ratios to evaluate the statements. Not open to Accounting majors. Prerequisite: ACC 121 and FNC 240
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Privacy Statement
|
Terms of Use
|
Institutional Membership Information
|
About AcademyOne
Copyright 2006 - 2025 AcademyOne, Inc.
|
|
|