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Course Criteria
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3.00 Credits
Principles Of Accounting I Prerequisite: None An introduction to the fundamental accounting concepts and generally accepted accounting principles. Emphasis is placed on understanding accounting as it is applied in serving the needs of business and society, the evolution of accounting, the basic accounting structure, and the preparation and interpretation of financial statements. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture, Online School of Educ & Prof Studies College Business Administration Department
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3.00 Credits
Principles of Managerial Accounting Prerequisite: ACC 201 An introduction to the principles and concepts needed to generate information for managers. Emphasis is placed on managerial accounting principles, cost systems and strategic decision making. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture, Online School of Educ & Prof Studies College Business Administration Department ACC 2XX - Accounting Elective Accounting Elective Prerequisite: Transfer Credit Evaluation Only 0.500 TO 6.000 Credit Hours Levels: Undergraduate Schedule Types: Lecture School of Educ & Prof Studies College
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3.00 Credits
Intermediate Accounting I Prerequisite: ACC 201 To discuss in depth traditional intermediate financial accounting topics as well as the recent developments in accounting valuation and reporting practices promulgated by the leading professional accounting organizations and applied by practitioners in industry and public accounting. The material presented is balanced in order to insure that the conceptual discussions and procedural presentations are mutually reinforcing. Emphasis is placed on the conceptual framework underlying financial accounting, financial statement preparation, and asset recognition and measurement. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture School of Educ & Prof Studies College Business Administration Department
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3.00 Credits
Intermediate Accounting II Prerequisite: ACC 301 A continuation of Intermediate Accounting I. A concentrated study of stockholders' equity, dilative securities and investments, income and expense measurement and the preparation and analysis of financial statements. The behavioral and economic consequences of accounting and reporting alternatives will also be considered. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture, Online School of Educ & Prof Studies College Business Administration Department
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3.00 Credits
Intermediate Accounting III Prerequisite: ACC 302 A continuation of Intermediate Accounting II. An advanced study of specialized financial accounting topics and recent developments in accounting practices promulgated by the leading professional accounting organizations. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture School of Educ & Prof Studies College Business Administration Department
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3.00 Credits
PREREQUISITE: ACC 302 Covers fundamental principles and procedures needed for planning, evaluating and controlling the organization’s internal activities. Students are exposed to accounting systems that are designed to provide information for managers in a wide variety of organizations as they strive to make decisions regarding budgeting, product pricing, production levels, and inventory valuations. Students learn how to work effectively with accounting information that involves job-order costing, process costing, and standard costing.
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3.00 Credits
Advanced Managerial Accounting Prerequisites: ACCC 310 And ACC 302 Provides the information management needs at both the executive and operational levels to manage costs and provide for the revenue stream. With a cost management system, the student provides data which enables managers to view costs in multiple ways, plan more effectively, measure performance more accurately, and reduce unnecessary spoilage and waste. Topics covered include capital budgeting, inventory, valuation and control, linear programming, decentralization and performance measurement, transfer pricing, decisions under uncertainty, responsibility accounting, and product quality costs. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture School of Educ & Prof Studies College Business Administration Department
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3.00 Credits
Electronic Spreadsheets Prerequisite: None To discuss the traditional electronic spreadsheet applications with full functional software, which also contains two of the most popular business application programs, Business Graphics and Database Management. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture School of Educ & Prof Studies College Business Administration Department ACC 3XX - Accounting Elective Accounting Elective Prerequisitie: Transfer Credit Evaluation Only 0.500 TO 6.000 Credit Hours Levels: Undergraduate Schedule Types: Lecture School of Educ & Prof Studies College
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3.00 Credits
Advanced Financial Accounting Prerequisite: ACC 303 And ACC 310 The aim of this course is to introduce the student to advanced financial accounting subjects, including accounting for business combinations and consolidations, foreign operations, and partnerships. It also provides an overview of the accounting procedures for affiliated companies and branches, international accounting standards (IAS) and accoutning for multinational enterprises, reporting for the Securities and Exchange Commission (SEC), segments of business enterprises and segment reporting, accounting for bankruptcy, and interim reporting, State of the art of technology is acquired by the use of spreadsheets Problem for Accounting. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture School of Educ & Prof Studies College Business Administration Department
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3.00 Credits
Contemporary Issues In Accounting Prerequisite: ACC 303 Designed to cover important topics that are not included in the traditional accounting courses. Students are required to conduct research and write papers dealing with current issues in the areas of international accounting, governmental accounting and nonprofit accounting. Special attention is given to the "standard setting process," and the literature produced by the Financial Accounting Standards Board, the American Institute of Certified Public Accountants, and the Government Accounting Standards Board. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture School of Educ & Prof Studies College Business Administration Department Course Attributes: Writing Intensive
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