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ACCT 2113: Financial Accounting
3.00 Credits
Lindsey Wilson College
Introduction to the concepts and principles involved in the preparation of financial statements. Topics covered include: the accounting cycle, the balance sheet, income statement, assets, liabilities, and stockholder equity. The emphasis is on external reporting requirements. Prerequisite: MATH 1113.
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ACCT 2123: Managerial Accounting
3.00 Credits
Lindsey Wilson College
Introduction to the concepts and principles involved in the preparation of internal financial reports. Topics covered include: job order and process costing, budgeting, variance analysis, and financial statement analysis. Emphasis is on reporting for management controlling, decision-making, and planning purposes. Prerequisite: ACCT 2113.
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ACCT 3113: Intermediate Accounting I
3.00 Credits
Lindsey Wilson College
Introduction to intermediate concepts and principles involved in the preparation of GAAP-based financial statements. Topics covered include: cash, temporary investments, current assets, inventory, plant assets, and investments. Prerequisite: ACCT 2123 with a minimum grade of C+ or permission of the instructor.
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ACCT 3113 - Intermediate Accounting I
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ACCT 3123: Intermediate Accounting II
3.00 Credits
Lindsey Wilson College
Continuation of ACCT 3113. Topics covered include: current and long-term liabilities, earnings per share, revenue recognition, income taxes, leases, pensions, and financial statement analysis. Prerequisite: ACCT 3113.
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ACCT 3303: Cost Accounting
3.00 Credits
Lindsey Wilson College
Examines topics related to the internal reporting of financial information to management. Topics covered include: costing systems, budgeting, variance analysis, variable costing, absorption costing, joint costs, cost allocation, and cost-volume-profit analysis. Prerequisite: ACCT 2123.
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ACCT 3453: Taxation I
3.00 Credits
Lindsey Wilson College
Focuses on the federal income taxation of the individual taxpayer. Emphasis is on income tax compliance with discussions of income tax planning for investment activities, property transactions, and ordinary income. Prerequisite: ACCT 2123.
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ACCT 3973: Accounting Information Systems
3.00 Credits
Lindsey Wilson College
This course is an introduction to management problems related to various computing functions and systems. The course is designed to provide students knowledge about the fundamentals underlying the design, implementation, control, evaluation, and strategic use of modern, computer-based information systems for business data processing, office automation, information reporting, and decision-making. The course will also incorporate the use of a computer based accounting system.
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ACCT 4353: Auditing
3.00 Credits
Lindsey Wilson College
Examines the attest function. Topics covered include professional responsibilities, audit planning, audit evidence, and reporting requirements. Emphasis is placed upon areas covered on the CPA examination. Prerequisites: ACCT 3123 and senior standing.
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ACCT 4453: Taxation II
3.00 Credits
Lindsey Wilson College
Emphasis on compliance and planning concepts for the business entity, including the C-corporation, S-corporation, and partnerships. Essentials of tax research will also be covered. Prerequisite: ACCT 3453.
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ACCT 4553: Advanced Accounting
3.00 Credits
Lindsey Wilson College
Examines advanced accounting concepts. Topics covered include: mergers and consolidations, partnerships, estates and trusts, and foreign currency transactions. Prerequisite: ACCT 3123.
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