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ACC 211: Principles of Accounting I
3.00 Credits
University of South Alabama
The course provides an understanding of ways in which accounting information supports business decision-making. Topics include financial accounting and reporting for assets and liabilities. ACC 211 and ACC 212 must be taken in sequence.
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ACC 212: Principles of Accounting II
3.00 Credits
University of South Alabama
The course provides an understanding of ways in which accounting information supports business decision-making. Topics include financial accounting and reporting for ownership interests, and managerial accounting concepts relevant to planning, control and analysis.
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ACC 321: Acct for Entrepreneurial Bus
3.00 Credits
University of South Alabama
A study of the analysis and use of accounting information by entrepreneurial businesses. Among the topic covered are typical financing sources of entrepreneurial businesses and valuation of closely held businesses. In addition, the course includes coverage of how financial statements can be used to: manage a business, monitor an entity's performance, determine credit decisions, manage cash flow, and prepare forecasted financial statements.
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ACC 331: Taxation of Individuals
3.00 Credits
University of South Alabama
Basic federal income tax law and tax planning considerations relating to individuals.
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ACC 341: Accounting Information Systems
3.00 Credits
University of South Alabama
The study of accounting as a comprehensive information system which provides for planning and control, special reports, and preparation of external financial statements.
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ACC 371: Financial Accounting I
3.00 Credits
University of South Alabama
Accounting theory as related to income measurement; preparation of balance sheets and income statements; recognition, measurement, and reporting of assets. A minimum grade of C must be earned in ACC 371 before 372 can be taken.
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ACC 372: Financial Accounting II
3.00 Credits
University of South Alabama
Includes measurement, recognition and reporting of liabilities, equities, investments, and deferred taxes; EPS; and the preparation of cash flow statements. Coverage of selected professional pronouncements. A minimum grade of C must be earned in ACC 372 before ACC 451 may be taken.
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ACC 381: Cost Accounting
3.00 Credits
University of South Alabama
Includes cost-accounting theory and preactice involving such topics as job-order and process-cost systems, cost-volume- profit relationships, budgets, standard costs, variance analysis, direct costing, and cost allocation
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ACC 416: Advanced Financial Accounting
3.00 Credits
University of South Alabama
Study of business combinations, consolidation issues, interim and segmented reporting, inflation accounting. Coverage of selected professional pronouncements.
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ACC 432: Tax of Partnerships and Corps
3.00 Credits
University of South Alabama
An examination of the federal tax treatment of partnerships and corporations. Topics include: tax aspects of the formation of the entity, elements of gross income, treatment of property dispositions, allowable deductions and credits, determination of entity and investor basis, and liquidation of the entity.
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