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Course Criteria
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3.00 Credits
An introduction to the financial accounting process: measuring, processing, interpreting and using accounting information for business decision-making. It examines the principles and methods of financing business organizations and evaluating internal control problems. It discusses the concepts and analytical techniques applicable to identifying and solving financial management problems. 3 credits
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3.00 Credits
An introduction to the financial accounting process: measuring,processing, interpreting and using accounting information for business decision-making. It examines theprinciples and methods of financing business organizations and evaluating internal control problems. It discussesthe concepts and analytical techniques applicable to identifying and solving financial management problems.
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3.00 Credits
Examines the process of identification, measurement,accumulation, analysis, preparation, interpretation, and communication of financial information used bymanagement to plan, evaluate, and control within an organization, and to assure appropriate use of andaccountability for its resources. The course introduces the student to the preparation of financial reports for non-managerial groups such as shareholders, creditors, regulatory agencies, and tax authorities. Prerequisite: ACCT205
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3.00 Credits
Examines the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by management to plan, evaluate, and control within an organization, and to assure appropriate use of and accountability for its resources. The course introduces the student to the preparation of financial reports for non- managerial groups such as shareholders, creditors, regulatory agencies, and tax authorities. Prerequisite: ACCT 205 3 credits
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3.00 Credits
An in-depth study of financial accounting principles and recording procedures. It includes the evaluation and preparation of financial statements including the statements of income and retained earnings, and the balance sheet. It covers the analysis of financial statement components, issues of valuation and form. Prerequisite: ACCT 205 3 credits
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3.00 Credits
An in-depth study of financial accounting principles and recordingprocedures. It includes the evaluation and preparation of financial statements including the statements of incomeand retained earnings, and the balance sheet. It covers the analysis of financial statement components, issues ofvaluation and form. Prerequisite: ACCT 205
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3.00 Credits
An in-depth study of accounting procedures and systems relatedto a firm's financial structure and the issuing and evaluation of corporate securities. It examines the more detailedaspects of the firm's income statement such as earnings per share and its presentation to the firm's incomestatement, the preparation of cash flow statements, and the analysis of financial statements. Prerequisite: ACCT313
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3.00 Credits
An in-depth study of accounting procedures and systems related to a firm's financial structure and the issuing and evaluation of corporate securities. It examines the more detailed aspects of the firm's income statement such as earnings per share and its presentation to the firm's income statement, the preparation of cash flow statements, and the analysis of financial statements. Prerequisite: ACCT 313 3 credits
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3.00 Credits
Theory and problems of federal income taxes as applied to individuals and corporations. It examines the fundamental concepts of the federal income taxation stature. More specifically, it focuses on the U.S. internal revenue code for individuals, and how lawyers and legal institutions have interpreted the statute over time. Prerequisite: ACCT 205 3 credits
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3.00 Credits
Theory and problems of federal income taxes as applied to individuals andcorporations. It examines the fundamental concepts of the federal income taxation stature. More specifically, itfocuses on the U.S. internal revenue code for individuals, and how lawyers and legal institutions have interpretedthe statute over time. Prerequisite: ACCT 205
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