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Course Criteria
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3.00 Credits
Introduction to analysis and interpretation of accounting data with emphasis on its use by managers in planning operations, controlling activities, and decision making.
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3.00 Credits
An introduction to accounting concepts and principles with emphasis on preparations and reporting of fi nancial information.
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3.00 Credits
Concepts of cost and methods in developing information for use by management in decision making process. The course is an analysis of costing from products, projects, and management control. Prerequisite: ACTG 271, 272.
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3.00 Credits
Accounting topics include the income statement, balance sheet and change in owners' equity statements. Cash, receivables, inventories, plant, investments and intangible assets are also covered. Prerequisites: ACTG 271 & 272.
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3.00 Credits
Continuation of Accounting 371 covering current liabilities, contingent liabilities, long-term liabilities, accounting for income taxes, and owners' equity. State of Change in Financial Position, fi nancial statement analysis and the impact of changing prices are also covered. Prerequisites: ACTG 271 & 272.
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3.00 Credits
This is a comprehensive course that focuses on the international forces and constraints on the fi nancial function of the multinational entity and is organized to provide a background in the international environment. Focus is on comparative accounting, reporting and disclosure, international accounting harmonization, planning and control, risk management, and taxation. Emphasis on current issues will provide the student with a familiarity of emerging issues in international accounting and taxation and in the international fi nancial system. Prerequisites: ACTG 271 & 272, BUAD 351. Even years only.
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3.00 Credits
This course is a fundamental study of the federal income tax structure with emphasis upon the taxation of individuals. Included is an introduction to taxation of corporations and partnership as well as administrative procedures and research. This course is relevant for any student in any major. Prerequisite: Sophomore status.
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3.00 Credits
This course covers the historical background of current accounting theory, its relationship to accounting standard setting, and its application to contemporary accounting issues. Discussions will include current accounting literature, including publications of the American Institute of Certifi ed Public Accountants (AICPA), the Financial Accounting Standards Board (FASB), and the Securities and Exchange Commission (SEC). Prerequisites: ACTG 271 and 272.
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3.00 Credits
This course serves as a capstone course for Accounting majors. Topics covered include discussion of the ethics and liability of the verifi cation, analysis, interpretation of accounting records, issuance of audit reports and other reports by CPAs. Prerequisite: Accounting 372, Business Administration 351.. This course must be taken at Union College. Students must earn a grade of "C" or higher in this course.
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3.00 Credits
This course is an advanced in-depth discussion of accounting for joint ventures, consolidated statements, and inter-company transactions. Prerequisite: ACTG 372.
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