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Course Criteria
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3.00 Credits
Conceptual framework and accounting standards, accounting system and recording procedures; elements and format of the balance sheet, income statement and statement of cash flows; valuation and reporting of cash, receivables, inventories and cost of goods sold, plant and equipment and depreciation, intangibles and depletion, current liabilities and contingencies. Additional laboratory hour required. Not open to students who have completed ACC 203. Prerequisite: BUS 202. 3 credits. NLA. F
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3.00 Credits
Time value of money; valuation and reporting of bonds payable and long-term notes, corporate capital and dividends; earnings per share, capital structure and dilutive securities; revenue recognition, income taxes and operating losses, accounting changes and error analysis; preparation of the statement of cash flows; full disclosure and financial statement analysis. Additional laboratory hour required. Not open to students who have completed ACC 204. Prerequisite: ACC 305. 3 credits. NLA. S
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3.00 Credits
Cost terminology and classification, cost behavior and estimation methods and cost allocation procedures; job, process, just-in-time and activitybased costing systems; flexible budgets, cost standards and direct cost, overhead and revenue variance analysis; transfer pricing methods and effects; role of the controller in a business organization. Additional laboratory hour required. Prerequisite: BUS 202. 3 credits. NLA. S
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3.00 Credits
Accounting standards, financial reporting and auditor's report; the balance sheet, income statement and statement of cash flows; statement analysis overview and analytical techniques; analysis of financing, operating and investing activities; liquidity, solvency, profitability and investment return analysis; analysis of cash flows, earnings and equity valuation. Not open to accounting majors. Prerequisite: BUS 202. 3 credits. NLA. FS
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3.00 Credits
Taxation of individuals; gross income inclusions and exclusions; personal and business-related deductions; investment gains and losses; basis for property transactions and gain and loss recognition; capital gains and losses; tax credits and alternative minimum tax; accounting periods and methods; review of applicable Internal Revenue Code provisions and regulations. Prerequisite: BUS 202. 3 credits. NLA. F
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3.00 Credits
Property transactions and capital gains and losses; corporate formation and capital structure, distributions, liquidations and reorganizations; accumulated earnings and personal holding company taxes; partnership formation, operation and distributions and S corporations; review of applicable Internal Revenue Code provisions and regulations. Prerequisite: ACC 405. 3 credits. NLA. S
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3.00 Credits
Accounting principles and financial reporting for state and local government units and nonprofit health-care and educational entities; fund types and transaction accounting; accounting for government operations, business-type and fiduciary activities, capital projects and debt; regulatory and audit requirements and budgeting and taxation issues. Prerequisite: ACC 310. 3 credits. NLA. F
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3.00 Credits
Nature of pensions, reporting expense and minimum liability, other postretirement benefits; leases and accounting by lessees and lessors, special leasing situations; investments in debt and equity securities, holding period and equity method; purchase method of business combinations, consolidated statements at and subsequent to acquisition and inter-company transactions. Not open to students who have completed ACC 312. Prerequisite: ACC 310. 3 credits. NLA. F
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3.00 Credits
Role of the public accountant, professional standards and ethics and auditor legal liability; audit planning, evaluation of risk and internal control and designing audit programs; audit evidence and documentation, testing and sampling; audit procedures for assets, liabilities and operations; completing the audit and preparing reports. Not open to students who have completed ACC 415. Prerequisite: ACC 413 or senior standing. 3 credits. NLA. S
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3.00 Credits
This course offers an introduction to complexities of operating in a global business environment. After a general overview of the major environmental factors affecting the global marketplace, the course focuses on the business decision-making dimensions of international business activities. Topics include cultural, social and economic factors of this environment, followed by business decision issues on global expansion, international strategies, crossborder alliances, organizational forms, international financial management, international marketing, international human resource management. Prerequisites: ECO 201, ECO 202. 3 credits. NLA. FS
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