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Course Criteria
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3.00 Credits
Studies analytical processes, including statements from incomplete records, financial statement analysis, cash-flow reporting, and price-level changes, and accounting for pensions and leases. Pre-requisite: ACCT 301.
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3.00 Credits
Examines the Federal Income Tax laws as these apply to individuals; tax consequences of business decisions and accounting procedures. Pre-requisite: ACCT 202.
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3.00 Credits
Analyzes accounting for manufacturing costs, including job order costs, continuous process costs, and standard systems. Principles of budgeting for use in profit planning and control. Pre-requisite: ACCT 202.
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3.00 Credits
This course will focus on introducing advanced web programming languages such as PHP, JavaScript, ASP .Net, and CodFusion. It mainly focuses on understanding advanced web-development techniques that use databases to create web contents. Pre-requisite: CMOP 235 & CMOP 236.
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3.00 Credits
Surveys auditing standards and practices. Reviews internal control systems, procedures for audit verification of accounts and financial statements, preparation of auditing working papers, and audit practice cases. Pre-requisite: ACCT 302.
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3.00 Credits
Provides advanced study of contemporary auditing practice and theory, problems in auditing and financial statement presentation, audit sampling, and auditing computerized accounting systems. Pre-requisite: ACCT 401.
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3.00 Credits
Involves a study of the following areas: partnerships;, installment sales; consignments; fiduciary accounting,; business combination, actuarial methods; business consolidations; mergers; accounting for foreign currency transactions; equity and cost methods of subsidiary investments, and reporting for segments of a business enterprise. Pre-requisite: ACCT 302.
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3.00 Credits
Discusses contemporary theory, principles, practices, and controversies in financial accounting; specific areas include income reporting, price level changes, cash flows, inventories, depreciation, accounting for income tax expenses, and equities. Pre-requisite: ACCT 302.
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3.00 Credits
Explores fund accounting for governmental and non-profit entities including appropriations, encumbrances, and fund transfers. Also examines the planning and budgeting cycle, agency accounting, municipal budgeting, and accounting. Pre-requisite: ACCT 301.
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3.00 Credits
Examines modern accounting systems with emphasis on information technology. Includes basic concepts and standards, accounting equipment and procedures, sales and cash collection, accounts receivable, inventories, and payrolls. Pre-requisite: ACCT 302.
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