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ACC 203: Introduction to Accounting I
3.00 Credits
Alabama A & M University
- 3 hrs. Basic concepts with a focus on how accounting events affect financial statements. Emphasizes both preparation and use of external financial reports. Topics include accrual versus cash, receivables, payables, inventory, long-term operational assets, long-term liabilities, stockholder's equity, recording procedures, and financial statement analysis. Prerequisite: None (Offered Fall, Spring, and Summer).
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ACC 203 - Introduction to Accounting I
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ACC 204: Introduction to Accounting II
3.00 Credits
Alabama A & M University
- 3 hrs. Accounting II is a continuation of ACC 203. Basic concepts associated with managerial accounting. Emphasizes the use of relevant information for planning, control and decision-making. Topics include cost behavior, cost allocation, product costing, budgeting, responsibility accounting, and capital budgeting. Prerequisite: ACC 203 ( Offered Fall, Spring, and Summer).
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ACC 204 - Introduction to Accounting II
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ACC 219: Managerial Accounting
3.00 Credits
Alabama A & M University
- 3 hrs. A study of the uses of accounting information for planning and control in an enterprise area of study including budgeting, financial analysis, basic cost accounting reports, and capital budgeting. Not for accounting majors. Prerequisite: ACC 204 ( Offered Fall and Spring).
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ACC 219 - Managerial Accounting
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ACC 301: Intermediate Accounting I
3.00 Credits
Alabama A & M University
- 3 hrs. A study of financial reporting theory and process. Each major asset category is analyzed in balance sheet order. Prerequisite: ACC 204 ( Offered Fall and Spring).
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ACC 301 - Intermediate Accounting I
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ACC 302: Intermediate Accounting II
3.00 Credits
Alabama A & M University
- 3 hrs. A continuation of accounting financial theory through more balance sheet analysis, and study of special-purpose statements. Prerequisite: ACC 301 ( Offered Fall and Spring).
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ACC 302 - Intermediate Accounting II
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ACC 303: Cost Accounting
3.00 Credits
Alabama A & M University
- 3 hrs. Cost accounting is an analysis of the principles of cost accounting for various manufacturing and/or service businesses, especially the use of cost data under job order, process, and standard -cost systems. Prerequisite: ACC 204 (Offered Fall and Spring).
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ACC 303 - Cost Accounting
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ACC 306: Intermediate Accounting III
3.00 Credits
Alabama A & M University
- 3 hrs. To provide students with a "cutting edge" understanding ofinancial accounting with respect to the following topics: revenue recognition, income taxes, pensions and post retirement benefits, leases, accounting changes and error analysis, cash flow statement, financial statement analysis, interim reporting, segment reporting, and disclosures. Prerequisite: ACC 302 (Offered Fall and Spring).
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ACC 306 - Intermediate Accounting III
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ACC 351: Federal Tax Accounting I
3.00 Credits
Alabama A & M University
- 3 hrs. An analysis of the Federal Income Tax Law as it applies to individuals and a study of the law applicable to new regulations, cases, and tax issues. Prerequisite: ACC 204. (Offered Spring).
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ACC 351 - Federal Tax Accounting I
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ACC 401: Independent Study
3.00 Credits
Alabama A & M University
- 3 hrs. This course entails the completion of a research project to be accomplished under the supervision of a member of the accounting faculty. The project will involve a detailed study of a topic of particular interest to the accounting profession. The results of the study will be documented by a research report. Prerequisite: ACC 302, senior standing, and permission of the instructor (Offered Fall and Spring).
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ACC 401 - Independent Study
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ACC 403: Advanced Cost Accounting
3.00 Credits
Alabama A & M University
- 3 hrs. A study of the application of cost accounting data to managerial planning and control, emphasizing special purpose cost accounting statement and recent developments in the use of quantitative tools in management decision-making. Recommended for accounting majors. Prerequisite: ACC 303 ( Offered Spring).
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ACC 403 - Advanced Cost Accounting
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