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Course Criteria
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3.00 Credits
Three Credits Development of basic accounting concepts. Emphasis is on the classifying, recording, and reporting of business transactions for all forms of business organizations. Offered every semester.
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3.00 Credits
Three Credits Emphasis is on generating, analyzing, and using accounting information in the planning and control processes. Topics include budgets, standards, cost systems, incremental analysis, and financial statement analysis. Offered every semester. Prerequisite: ACCT 203
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3.00 Credits
Three Credits This is the first course in a two-course sequence that is intended to provide a comprehensive understanding of the concepts, principles, assumptions, and conventions that are used for classifying, recording, and reporting economic transactions for a business entity. Offered every fall. Prerequisite: ACCT 204 or permission of instructor
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3.00 Credits
Three Credits This is the second course in a two-course sequence that is intended to provide a comprehensive understanding of the concepts, principles, assumptions, and conventions that are used for classifying, recording, and reporting economic transactions for a business entity. Offered every spring. Prerequisite: ACCT 301 or permission of instructor
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3.00 Credits
Three Credits This course is intended to provide an understanding of items that present measurement and reporting problems for the accountant. It will also discuss current issues that the accounting profession is attempting to establish and guidelines for their measurement and reporting. Offered every fall in even years. Prerequisite: ACCT 302
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3.00 Credits
Three Credits An intensive study of the structure of various cost accounting systems. Techniques of income determination for manufacturing enterprises are explored. Attention is given to how standards can be applied in accounting to provide useful information for planning and controlling the cost of direct labor, materials, and manufacturing overhead costs. Offered every fall. Prerequisite: ACCT 204
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3.00 Credits
Three Credits Examines the measurement and management of product costs, emphasizing the principles of cost systems design. Use of information generated by product costing systems for performance measurement and for strategic decisions on pricing, product mix, process technology, and product design are explored. Also covers in-depth evaluations of capital expansions, make-versus-buy, and operate-versus-close decisions. Offered every spring in odd years. Prerequisite: ACCT 310 or permission of instructor
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3.00 Credits
Three Credits This course enables the student to use the information provided in financial statements to make reasoned decisions in a variety of important business contexts. The accounting standards relevant to the intelligent interpretation of the statements by product, labor, and capital market participants are studied along with traditional analytical techniques such as ratio analysis, trend analysis, and vertical and horizontal analysis. Offered every fall. Prerequisite: ACCT 204
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3.00 Credits
Three Credits A comprehensive presentation of the fundamentals of data origination, classification, control, and reporting. Various accounting systems will be analyzed with an emphasis on database management and systems analysis, creation, and control. Offered every spring. Prerequisite: ACCT 204
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3.00 Credits
Three Credits A study in detail of business combinations and consolidations. Specialized topics of consolidated financial statements including asset and inventory transfers are covered. An overview of governmental, international, and not-for-profit accounting is presented. Offered every fall. Prerequisite: ACCT 302
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