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ACCT 123: Office Accounting
3.00 Credits
West Virginia University at Parkersburg
3 HRS. Fundamentals of accounting and the accounting cycle for both service and merchandise businesses. Special emphasis is put on payroll procedures, cash accounting, and accounts payable and accounts receivable record keeping. This course is not available for students working toward the BSBA degree. It is particularly suited for students in the two-year AAS in Business Technology. Offered on demand.
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ACCT 123 - Office Accounting
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ACCT 201: Principles of Accounting
1.00 Credits
West Virginia University at Parkersburg
3 HRS. Covers the fundamentals of accounting; the accounting cycle; journals and ledgers; working papers; financial statements; types of accounts; and, an introduction to internal controls. [Business Core Course]
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ACCT 201 - Principles of Accounting
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ACCT 310: Accounting Information Systems
3.00 Credits
West Virginia University at Parkersburg
3 HRS. This course is an overview of a computerized accounting software package that is used in the business world. Students gain hands-on experience conducting all major components of statement preparation including balance sheets and statements of profit and loss reports in a computerized format. (Prerequisite: ACCT 201)
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ACCT 310 - Accounting Information Systems
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ACCT 311: Intermediate Accounting
1.00 Credits
West Virginia University at Parkersburg
4 HRS. Analysis of accounting principles and procedures at the intermediate level. Addresses the theory and practices of accounting that are tested at the CPA level. Asset valuation, continued study of liabilities, and income determination are several topics covered. (Prerequisites: ACCT 202 and MATH 126.)
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ACCT 311 - Intermediate Accounting
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ACCT 312: Intermediate Accounting
2.00 Credits
West Virginia University at Parkersburg
4 HRS. Continuation of ACCT 311. Topics covered include non-current assets, equity, flow of funds and ratio analysis. (Prerequisite: ACCT 311.)
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ACCT 312 - Intermediate Accounting
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ACCT 331: Managerial Accounting
3.00 Credits
West Virginia University at Parkersburg
3 HRS. Accounting and budgeting techniques for management planning and control. The use of accounting data in management decision making. (Prerequisites: ACCT 202 and MATH 126.)
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ACCT 331 - Managerial Accounting
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ACCT 353: Federal Income Tax Accounting
1.00 Credits
West Virginia University at Parkersburg
3 HRS. Tax theory and practice with special emphasis on individual income taxation; the federal tax code and regulations; and, federal tax forms.
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ACCT 353 - Federal Income Tax Accounting
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ACCT 354: Federal Income Tax Accounting
2.00 Credits
West Virginia University at Parkersburg
3 HRS. Continuation of ACCT 353. This course focuses on income taxation of corporations, estates, trusts, and partnerships. Tax considerations in establishing business organizations, reorganizations, and liquidations. (Prerequisite: ACCT 202)
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ACCT 354 - Federal Income Tax Accounting
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ACCT 360: Fraud Examination
3.00 Credits
West Virginia University at Parkersburg
3 HRS. Delve into the world of white-collar crime and forensic accounting. Study methods of detection prevention and investigation.
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ACCT 360 - Fraud Examination
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ACCT 401: Advanced Accounting
3.00 Credits
West Virginia University at Parkersburg
3 HRS. Accounting practices and procedures for business combinations and consolidations, and introduction to not-for-profit accounting theories, and advanced partnership accounting theories. (Prerequisites: ACCT 312)
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ACCT 401 - Advanced Accounting
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