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Course Criteria
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3.00 Credits
Introduction to financial and managerial accounting. Study of the language of business for both the user and preparer of accounting information. Topics include the accounting cycle, preparation of financial statements and their use, accounting for manufacturing concerns, budgeting and decisions making using accounting information. The course must be taken in a one year sequence and cannot be reversed. Prerequisites: Csc 101. Fl, Sp-3-
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3.00 Credits
Introduction to financial and managerial accounting. Study of the language of business for both the user and preparer of accounting information. Topics include the accounting cycle, preparation of financial statements and their use, accounting for manufacturing concerns, budgeting and decisions making using accounting information. The course must be taken in a one year sequence and cannot be reversed. Prerequisites: Csc 101. Fl, Sp-3-
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3.00 Credits
Accounting concepts and standards. Problems of income determination and asset measurement and valuation. Includes: analysis of cash, funds, flow, receivables, inventories, plant property and equipment, and intangible value of the firm. Prerequisite: Acc 202. Fl, Sp-3-
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3.00 Credits
Accounting concepts and standards concerning short and long term liabilities, and equity accounting. Also addresses income tax allocation, accounting for pensions and leases. Prerequisite: Acc 301. Fl, Sp-3-
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3.00 Credits
This course develops the ability to understand accounting information as a system to be managed. A general overview of accounting information systems is provided. Computer technology is discussed, particularly with respect to control issues. Database management and transaction process are discussed. Systems security issues are addressed. Prerequisites: Acc 201 and 202 and Csc 101. Fl-3-
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3.00 Credits
Basic cost accounting concepts and information are discussed in relation to the decision-making process. Topics include: cost accumulation, budgeting, standards, responsibility accounting, relevant costing, direct costing, joint costs, distribution costing, and break-even analysis. Prerequisite: Acc 202 or equivalent. Fl-3-
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3.00 Credits
Students learn about cultural nuances in accounting, the international language of business. As future global business managers, an understanding of accounting information facilitates pursuit of worldwide investment opportunities. Students learn about the differences in accounting concepts and practices among western and non-western countries, and the impact of cultural differences on these practices. The course is appropriate for business and accounting majors, and students minoring in International Business. Prerequisites: Acc 201 and 202. Ir-3-
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3.00 Credits
A course concerned with the specific use of accounting systems and accounting tools for managerial decision-making. Some emphasis is placed on modern methods of accounting e.g., computer accounting and the use of management techniques to train the decision-making facility. Prerequisite: Acc 310. Sp-3-
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3.00 Credits
This course includes basic accounting and financial concepts from the development of accounting information to uses of this information; in planning, controlling, and evaluating the performance of a business. Emphasis is on the corporate form of business. This course cannot be used to satisfy any elective requirement in any Business degree program. Prerequisites: grades of C- or better in Mgt 261 and Mat 104 or its equivalent and upper division standing. Ir-3-
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3.00 Credits
This course is an introductory course in federal income taxes. It covers the tax law as set forth in the Internal Revenue Code, Treasury regulations, IRS rulings and pronouncements, and court decisions. Specific emphasis is placed on the taxation of individual taxpayers. Subjects include gross income, principles of revenue recognition and tax accounting, business deductions, losses, depreciation, itemized deductions, tax shelter loss limitations, tax credits, and the tax consequences of property transactions. Prerequisites: Acc 301 and/or 345 or equivalent courses. Fl-3-
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