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Course Criteria
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3.00 Credits
An intensive study of accounting principles and problems of fairly presenting a financial position, measurement of assets and liabilities and preparation of financial statements.
Prerequisite:
ACC1111
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3.00 Credits
An introduction to the theoretical foundation of generally accepted accounting principles for financial reporting and how those principles apply to a firm's assets, liabilities, and owners' equity accounts. Asset accounts are examined in depth.
Prerequisite:
ACC110
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3.00 Credits
Provides practical applications of accounting information useful to supervisory level personnel, with limited knowledge of the theoretical foundation. The course content presents a brief overview of financial statements and their components. The course provides an investigation into the use of managerial accounting, including topics such as cost accumulation, product costing, budgets, and evaluation procedures. Important to the supervisors are the influences on them and their subordinates resulting from the creation and use of accounting information.
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3.00 Credits
Familiarizes students with a basic understanding of generally accepted accounting principles (GAAP) and its applications. Includes accounting fundamentals, accounting for assets, liabilities and ownership interests, and analysis of accounting data. For non-accounting majors only. Three hours lecture per week.
Prerequisite:
BSED101 OR BUSE101
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3.00 Credits
Presents the accounting cycle for service and merchandising activities of a sole proprietorship; special journals and ledgers, accrued and deferred items, cash, receivables and inventories. General ledger and/or spreadsheet computerized accounting is required. Three hours lecture per week.
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3.00 Credits
Further develops the accounting cycle; recording, summarizing, interpreting financial data for partnerships and corporations. Includes cash flows, long-term liabilities, plant assets and payroll accounting. A practice set and general ledger and/or spreadsheet computerized accounting are required. Three hours lecture per week.
Prerequisite:
ACCT221 OR ACC110 OR ACC1110 OR ACCT220 OR ACNT220 OR ACNT221
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3.00 Credits
Focuses on the accounting, other quantitative, and qualitative analyses and information needed to foster optimal management decision making and reporting. Students will study various management accounting concepts, processes, and techniques available to provide that relevant information. Students are expected to be proficient in the use of computerized spreadsheet and word-processing software. For non-accounting majors only. Three hours lecture per week.
Prerequisite:
ACCT220 AND ITAN175 OR ACC110 OR ACCT222 OR ACNT220 OR ACNT222 OR ITA175
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3.00 Credits
Emphasizes accounting information systems, transaction cycles, and communication of financial information for management decisions within the context of business. Topics include ERP systems, e-business and electronic commerce, systems documentation including flowcharting, database management, internal control, business processes, transaction cycles, management reporting, projects using a midline ERP package and other projects using business software such as electronic spreadsheets. Three hours lecture per week.
Prerequisite:
ACCT321 OR ACNT321
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3.00 Credits
Presents the conceptual framework of accounting, accounting environment and information processing system, financial statements and accounting standards, accounting uses of present and future value concepts, cash and receivables and inventories. Use of Peachtree Accounting Software to complete an accounting cycle through computer is required. Three hours lecture per week. (This is a required course for accounting majors, but it can be taken by non-accounting majors.)
Prerequisite:
ACCT222 OR ACC110 OR ACC1110 OR ACCT220 OR ACNT220 OR ACNT222
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3.00 Credits
Presents accounting standards for property, plant, and equipment, intangible assets, current liabilities and contingencies, long-term liabilities, contributed capital and retained earnings sections of stockholders equity, stock rights and options, and dilutive securities and earnings per share. Requires students to produce a research paper. Three hours lecture per week.
Prerequisite:
ACCT321 OR ACNT321
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