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ACTG 2805: Accounting for Decision Making
4.00 Credits
University of Denver
Use of accounting data and financial statements as a basis for managerial decisions; the relationship of accounting principles and transactions to other areas of business; cost behavior and analysis of variance, budgeting and product costing. Prerequisite: ACTG 1805; FIN 2805; MATC 1100; MATH 1050; ECON 1022; ECON 1032. Open to Women's College students only.
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ACTG 2805 - Accounting for Decision Making
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ACTG 2988: Study Abroad Resident Credit
0.00 - 18.00 Credits
University of Denver
No course description available.
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ACTG 2988 - Study Abroad Resident Credit
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ACTG 2992: Directed Study
1.00 - 10.00 Credits
University of Denver
No course description available.
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ACTG 2992 - Directed Study
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ACTG 2XXX: Accounting Transfer
1.00 - 10.00 Credits
University of Denver
No course description available.
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ACTG 2XXX - Accounting Transfer
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ACTG 3016: Accounting Core I - Accounting Fundamentals
3.00 Credits
University of Denver
This course focuses on: the fundamental elements and terminology of business transactions and related financial accounting; the accounting systems or recording, classifying, and summarizing information; accounting as a profession; economic and ethical issues relating to financial accounting; and the skills necessary for the professional accountant. The course is designed to prepare future accountants to understand how the accounting system functions within the larger environment of business. This course is an accounting workshop with students doing problems, exercises, and participating in class discussions. Prerequisites: ACTG 1800, ACTG 2800 and FIN 2800.
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ACTG 3016 - Accounting Core I - Accounting Fundamentals
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ACTG 3017: Accounting Core I - Accounting Information Systems
4.00 Credits
University of Denver
This course focuses on understanding both the mechanics and the reasoning behind data capture in an accounting information system. Students complete a set of books for a hypothetical company that is based on an actual company. In addition, the course will also focus on understanding the professional responsibilities of accountants, auditors, and management in the preparation of an organization's financial statements. Prerequisites: ACTG 1800, ACTG 2800, and FIN 2800.
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ACTG 3017 - Accounting Core I - Accounting Information Systems
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ACTG 3018: Intermediate Financial Accounting I
4.00 Credits
University of Denver
Foundations of financial statement content, including structure of financial accounting theory; accounting process and cycle; income determination and reporting; compound interest concepts and relationship to accounting; accounting and reporting for current assets. Case studies of open-ended accounting problems requiring application of GAAP guidance to fact patterns. Prerequisites: ACTG 1800, ACTG 2800, and FIN 2800.
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ACTG 3018 - Intermediate Financial Accounting I
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ACTG 3036: Accounting Core II - Federal Income Taxation
4.00 Credits
University of Denver
This is the first course in taxation which introduces the federal taxation system, the importance of tax authorities, the concepts of gross income and tax deductions and the tax implications of common property transactions. This course generally focuses on property transactions, but the taxation of individuals is emphasized with an objective being that students are able to properly prepare complex individual tax returns. Prerequisites: ACTG 3016, ACTG 3017, ACTG 3018, GBUS 3500.
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ACTG 3036 - Accounting Core II - Federal Income Taxation
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ACTG 3037: Accounting Core II - Cost Management
4.00 Credits
University of Denver
Management accounting is a field in transition, moving from a procedural focus to a strategic focus on the use of accounting information to facilitate the success of the enterprise - for manufacturing, service, governmental and not-for-profit organizations. A principal motivation for the change in management accounting is the changes in business processes and organizations in response to increased global and domestic competition. These changes include a renewed focus on the customer, aggressive cost reduction, outsourcing, downsizing and reengineering, total quality management, advanced manufacturing technologies, and increased use of information technologies. The management accountant is no longer just a reporter and analyzer of financial information, but a business partner - developing the financial and non-financial information the organization needs to be successful. As such, the management accountant plays a strategic role in the business, developing and presenting the information that is critical for the firm's success. Prerequisite: ACTG 3016, ACTG 3017, ACTG 3018, GBUS 3500.
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ACTG 3037 - Accounting Core II - Cost Management
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ACTG 3038: Accounting Core II - Intermediate Financial Accounting II
4.00 Credits
University of Denver
The focus of this course is the foundation and content of published financial statements. Specifically, it covers the following two modules: 1) Assets: Recognition, Measurement, and Reporting Issues a) Fixed Assets and b) Intangible Assets. 2) Liabilities: Recognition, Measurement & Reporting Issues a) Current Liabilities, b) Contingencies, and c) Long-term Liabilities. Common to each of the modules is an emphasis on reading GAAP and applying the GAAP guidance to fact patterns. In particular, the course is designed to enhance each student's ability to identify, discuss, and resolve open-ended problems (i.e., those having no single "correct" answer). Therefore, each student must commit to being an active participant in the class discussions. The two main reasons to participate are that (1) the class will be a richer experience if we hear a variety of views on each issue and (2) it is important to develop confidence in your ability to analyze and discuss complex technical issues, and to explain and justify your conclusions. Prerequisites: ACTG 3016, ACTG 3017, ACTG 3018, GBUS 3500.
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ACTG 3038 - Accounting Core II - Intermediate Financial Accounting II
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