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ACCT 285: Principles of Accounting
3.00 Credits
Southwestern College Professional Studies
An introduction to accounting theory and procedures. Topics include master budgets and planning, financial statements, accounts receivable, and analyzing and recording transacations. Credit 3 hours
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ACCT 285 - Principles of Accounting
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ACCT 379: Managerial Accounting
3.00 Credits
Southwestern College Professional Studies
An introduction to the principles of managerial accounting. Topics include the development and use of accounting information to support managerial decision making. Topics include the study of cost accounting emphasizing job order costing, process costing, capital budgeting, and budget control analysis. Credit 3 hours.
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ACCT 379 - Managerial Accounting
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ACCT 380: Financial Accounting 1
3.00 Credits
Southwestern College Professional Studies
An examination of financial accounting considerations of business transaction. Emphasis is placed on understanding the accounting cycle, the conceptual framework underlying financial accounting, and recognition, measurement, and reporting of receivables, inventories, property, plant, and equipment. Credit 3 hours.
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ACCT 380 - Financial Accounting 1
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ACCT 381: Financial Accounting 2
3.00 Credits
Southwestern College Professional Studies
Emphasis is placed on liabilities and corporate equity measurement, understanding the recognition, measurement, leases, pensions, and reporting of revenue, earnings per share, and critical evaluation of financial goals/performance. Prerequisite: Financial Accounting I. Credit 3 hours.
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ACCT 381 - Financial Accounting 2
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ACCT 382: Federal Income Taxation - Personal
3.00 Credits
Southwestern College Professional Studies
A study of federal income tax law as it applies to individuals. Topics include: filing status, dependents, gross income, itemized deductions, tax credits, cost recovery, and property transactions. Credit 3 hours.
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ACCT 382 - Federal Income Taxation - Personal
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ACCT 388: Government and Not-For-Profit Accounting
3.00 Credits
Southwestern College Professional Studies
Reviews the business structure and special needs of financial reporting for not-for-profit entities. Emphasis is on examination of accounting, financial reporting, and budgeting for state and local governments, the federal government, and not-for-profit entities. Credit 3 hours.
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ACCT 388 - Government and Not-For-Profit Accounting
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ACCT 480: Financial Accounting 3
3.00 Credits
Southwestern College Professional Studies
Emphasis is on foreign currency, deferred taxes, segment reporting, derivatives, partnerships, branches, and accounting theory. Credit 3 hours.
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ACCT 480 - Financial Accounting 3
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ACCT 482: Federal Income Taxation - Corporate
3.00 Credits
Southwestern College Professional Studies
A study of basic principles of business taxation. This course deals primarily with the federal tax law as it relates to corporation and partnerships. Credit 3 hours.
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ACCT 482 - Federal Income Taxation - Corporate
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ACCT 483: Cost Accounting
3.00 Credits
Southwestern College Professional Studies
A study of cost accounting emphasizing managerial cost information for forecasting, planning, control, and behavior factors. Including elements of product costs, including job, process, standard, and variable costing systems and procedures. Credit 3 hours.
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ACCT 483 - Cost Accounting
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ACCT 484: Accounting Information Systems
3.00 Credits
Southwestern College Professional Studies
A study of accounting information systems, conceptions and applications. Topics include conceptual foundation of AIS, technology of information systems, design processes and concepts. Emphasis is upon developing students' abilities to understand the processing of accounting data (with an emphasis on the computer environment) and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system. Credit 3 hours.
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ACCT 484 - Accounting Information Systems
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