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ACC 301: Intermediate Accounting I
3.00 Credits
Kentucky State University
Prerequisite: ACC 202. A comprehensive study of concepts and principles underlying corporate financial accounting and reporting. Emphasis is given to current assets and operating assets.
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ACC 301 - Intermediate Accounting I
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ACC 302: Intermediate Accounting II
3.00 Credits
Kentucky State University
Prerequisite: ACC 301. A continuation of ACC 301. A study of investments, current and long-term liabilities, stockholders' equity, pensions, leases, accounting changes and error analysis, statement of cash flows, and interperiod income tax allocation.
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ACC 302 - Intermediate Accounting II
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ACC 308: Cost Accounting I
3.00 Credits
Kentucky State University
Prerequisites: ACC 202. The study of cost behavior from a managerial perspective. The principles, practices, and procedures involved in collecting, assembling, analyzing, and controlling manufacturing costs are examined.
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ACC 308 - Cost Accounting I
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ACC 324: Accounting Information Systems
3.00 Credits
Kentucky State University
Prerequisites: ACC 202. An exploration of the flow of accounting information and resources throughout the entity with respect to management decision-making and control. Hands-on experience with microcomputer accounting software is an integral part of this course.
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ACC 324 - Accounting Information Systems
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ACC 401: Financial Accounting Theory
3.00 Credits
Kentucky State University
Prerequisites: ACC 301 and ACC 302. This course is a study of the accounting theory underlying current accounting standards and practices, including an examination of issues and controversies facing the profession.
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ACC 401 - Financial Accounting Theory
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ACC 403: Auditing
3.00 Credits
Kentucky State University
Prerequisites: ACC 302 and ECO 311 or consent of instructor. A study of the attest function, including history, scope of service, ethics, and responsibilities. Planning procedures used in independent audits and the impact of materiality, risk and internal controls are covered.
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ACC 403 - Auditing
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ACC 407: Auditing and Assurance Services
3.00 Credits
Kentucky State University
Prerequisites: ACC 403 and ECO 321. Application of generally accepted auditing standards to assurance services: computerized systems, statistical risk control, substantive sampling, operational compliance, internal auditing, and other assurance services.
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ACC 407 - Auditing and Assurance Services
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ACC 408: Cost Accounting II
3.00 Credits
Kentucky State University
Prerequisites: ACC 308. A study of accounting concepts and procedures in capital budgeting, cost allocation theory, cost behavior, and quantitative approaches to dealing with constraints and uncertainty.
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ACC 408 - Cost Accounting II
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ACC 410: Governmental/ Not- for- Profit- Accounting
3.00 Credits
Kentucky State University
Prerequisite: ACC 301 or consent of instructor. Study of generally accepted accounting and reporting principles for governmental and non-profit entities. Particular emphasis is on state and local government using fund accounting.
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ACC 410 - Governmental/ Not- for- Profit- Accounting
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ACC 425: Analysis of Financial Statements and Financial Reporting
3.00 Credits
Kentucky State University
Prerequisite: FIN 330. The study of accounting data and financial statements for reporting and planning purposes and the analysis and interpretation of financial statement for accounting, management, and investment purposes. Applications and financial software are utilized to construct proforma statements and complete case analysis assignments.
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ACC 425 - Analysis of Financial Statements and Financial Reporting
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