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Course Criteria
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3.00 Credits
Study of the basic principles, concepts, and procedures for collecting and recording accounting information, and preparation and analysis of financial statements. Examines the accounting cycle and accounting for assets, liabilities, and owners equity.
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3.00 Credits
Continuation of ACC 211. Study of the managerial accounting concepts and procedures that aid managers in planning operations, controlling activities, and making decisions for economic entities. Course Information: Prerequisite: ACC 211 or equivalent.
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4.00 Credits
For students whose objectives are to develop an understanding of uses of accounting information for planning, control, and decision making. Emphasizes accounting processes and measurements, significance and limitations of financial statements, and managerial accounting concepts and applications. Course Information: Not accepted toward requirements of the Accountancy major or minor degree. Course is restricted to graduate students and non-CBM undergraduate students.
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3.00 Credits
Development and application of accounting theory to issues related to financial statements, assets, liabilities, and measurements of income. Course Information: Prerequisites: ACC 211 and 212, or equivalent and familiarity with spreadsheet application software.
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3.00 Credits
Development and application of accounting measurement and reporting issues related to financial statements. Special topics include inventory, investments, property, plant and equipment, depreciation, intangible assets, current liabilities and long-term liabilities. Course Information: Prerequisite: ACC 321 with a grade of 'C' or better.
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3.00 Credits
Development and application of accounting theory to issues related to financial statements. Special topics include stockholders' equity, dilutive securities, revenue recognition, accounting for income taxes, accounting for pensions, accounting for leases, accounting for changes and errors and full disclosure. Course Information: Prerequisite: ACC 322.
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3.00 Credits
Information system concepts, including accounting transaction cycles and documentation techniques for various technologies, recent trends impacting computerized accounting systems and data management tasks will be addressed, emphasis on design of systems that provide adequate internal control. Course Information: Prerequisite: ACC 211 and ACC 212, or equivalent, and familiarity with spreadsheet and/or database application software.
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1.00 - 4.00 Credits
Each topic covers a different accountancy concept and may include an intensive workshop. Course Information: May be repeated for an indefinite number of hours, but particular topics must differ.
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3.00 Credits
Major concepts, principles, and objectives of accounting for governmental and other nonprofit entities, with major emphasis on external reporting issues. Course Information: Prerequisite: ACC 321.
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3.00 Credits
Development of accounting information to assist internal management decision making and use of accounting systems for control to maximize profits consistent with other management responsibilities. Course Information: Prerequisite: ACC 211 and ACC 212, or equivalent.
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