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ACCOUNTING 271: Intermediate Accounting I
5.00 Credits
Shoreline Community College
Principles of financial reporting for enterprises. Standard-setting; FASB conceptual framework; presentation of income statement, balance sheet, and statement of cash flows; cash and cash equivalents; receivables; and inventory valuation. Previously ACCTG 271. Prerequisites: ACCT& 202 or instructor permission. Mandatory decimal grading.
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ACCOUNTING 272: Intermediate Accounting II
5.00 Credits
Shoreline Community College
Principles of financial reporting for enterprises. Tangible and intangible assets; depreciation, impairments, and disposition; current and long-term liabilities; contingencies; stockholders' equity; earnings per share. Previously ACCTG 272. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.
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ACCOUNTING 272 - Intermediate Accounting II
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ACCOUNTING 273: Intermediate Accounting III
5.00 Credits
Shoreline Community College
Principles of financial reporting for enterprises. Investments; revenue recognition; taxes in financial statements; pensions; leases; statement of cash flows; legal and ethical considerations in disclosure. Previously ACCTG 273. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatroy decimal grading.
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ACCOUNTING 273 - Intermediate Accounting III
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ACCOUNTING 275: Accounting Information Systems
5.00 Credits
Shoreline Community College
Use of accounting systems to support business processes. Internal control, security, privacy, ethics; revenue and expense cycles; payroll, inventory, and fixed assets; source and output documents; systems planning. Previously ACCTG 275. Prerequisites: ACCT& 201 or ACCT 101 and CIS 105, or instructor permission. Mandatory decimal grading.
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ACCOUNTING 279: Federal Income Tax:Corporations/Conduits
5.00 Credits
Shoreline Community College
Theory and practice of federal income taxation for C and S corporations, partnerships, and LLCs. Elements of exempt entities, trusts, estates, tax research and planning. Previously ACCTG 279. Prerequisites: ACCT& 202 or ACCT 102 and ACCT 170, each with a 2.0 or better, or instructor permission. Mandatory decimal grading.
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ACCOUNTING 279 - Federal Income Tax:Corporations/Conduits
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ACCOUNTING 286: Auditing and Assurance
5.00 Credits
Shoreline Community College
Principles and practice of attest functions in the accounting profession. Generally accepted auditing standards; fraud and internal control; professional ethics and legal liability of auditors. Previously ACCTG 286. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.
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ACCOUNTING 286 - Auditing and Assurance
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ACCOUNTING 289: Cost Accounting
5.00 Credits
Shoreline Community College
Use of cost accounting in the controllership function. Cost behavior, cost tracing, and apportionment. Relevant costs, transfer pricing, inventory issues, management control, and information systems. Previously ACCTG 289. Prerequisites: ACCT& 203 or ACCT 103, with a 2.0 or better, or instructor permission. Mandatory decimal grading.
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ACCOUNTING 289 - Cost Accounting
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ACCOUNTING 291,292,293,294,295: Special Topics In Accounting
3.00 Credits
Shoreline Community College
Classes focusing on specific issues and/or topics of interest in Accounting. Previously ACCTG 281, 282, 283, 284, 285.
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ACCOUNTING 291,292,293,294,295 - Special Topics In Accounting
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ACCOUNTING 297: Individual Project In Accounting
1.00 Credits
Shoreline Community College
Individual project in a specific area of accounting. By arrangement with instructor. Previously ACCTG 297. Prerequisites: Instructor permission, based on evaluation of students' educational and work experience. Mandatory decimal grading.
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ACCOUNTING 298: Individual Project In Accounting
2.00 Credits
Shoreline Community College
Individual project in a specific area of accounting. By arrangement with instructor. Previously ACCTG 298. Prerequisite: Instructor permission, based on evaluation of students' educational and work experience. Mandatory decimal grading.
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ACCOUNTING 298 - Individual Project In Accounting
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