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Course Criteria
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3.00 Credits
This course introduces accrual accounting theory and practice. It includes financial statements, the accounting cycle, accounting for assets and current liabilities, and preparation of financial statements for sole proprietorship and corporate business forms. Prerequisite: MTH 075, ENG 075 3/0/0
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3.00 Credits
This course examines partnership and corporation accounting, preparing and using financial statements, manufacturing and cost systems, financial statement analysis, budgeting and control, and federal income tax. Prerequisite: ACC 110 or ACC 112 3/0/0
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4.00 Credits
This course introduces accrual accounting theory and practice. It includes financial statements, the accounting cycle, accounting for assets and current liabilities, and preparation of financial statements for sole proprietorship and corporate business forms. It includes instruction in electronic spreadsheet applications. Prerequisite: MTH 075, ENG 075 4/0/0 FA/SP Course fee charged
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4.00 Credits
This course examines partnership and corporation accounting, preparing and using financial statements, manufacturing and cost systems, financial statement analysis, budgeting and control, and federal income tax. It includes instruction in electronic spreadsheet applications. Prerequisite: ACC 112 4/0/0 FA/SP Course fee charged
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3.00 Credits
This course examines the uses of accounting data in the management process. It includes cost behavior analysis, job order and process costing, planning and control, standard costing, capital budgeting, cash flows and financial statement analysis. It is for both accounting and non-accounting majors. Prerequisite: ACC 110 or ACC 112 3/0/0 FA/SP
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4.00 Credits
This course examines the uses of accounting data in the management process. It includes cost behavior analysis, job order and process costing, planning and control, standard costing, capital budgeting, cash flows and financial statement analysis. It includes instruction in electronic spreadsheet applications. Prerequisite: ACC 112 4/0/0 FA/SP Course fee charged
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3.00 Credits
This course demonstrates the application of current accounting principles and procedures to problems such as financial statement presentation, balance sheet, profit determination, depreciation and accounting for current assets. Prerequisite: ACC 111 or ACC 113 3/0/0 FA
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3.00 Credits
This course emphasizes investments, depreciable assets, intangibles, liabilities, leases, corporate capital, retained earnings, statement of cash flows, and earnings per share. Prerequisite: ACC 210 3/0/0 SP
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4.00 Credits
This course focuses on cost concepts, job order and process costing, analysis of materials, labor and factory overhead costs, budgeting, standard costing, and capital budgeting. Prerequisite: ACC 111 or ACC 113 4/0/0
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3.00 Credits
This course is a survey of the evolution of humans from early primate societies and how human societies have changed, particularly as a result of the agricultural and urban revolutions. 3/0/0
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