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ACCT 302: Intermediate Accounting II
3.00 Credits
University of the District of Columbia
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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ACCT 302 - Intermediate Accounting II
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ACCT 312: Federal Income Tax I
3.00 Credits
University of the District of Columbia
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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ACCT 312 - Federal Income Tax I
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ACCT 325: Cost Accounting
3.00 Credits
University of the District of Columbia
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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ACCT 325 - Cost Accounting
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ACCT 341: Advanced Web Development
3.00 Credits
University of the District of Columbia
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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ACCT 341 - Advanced Web Development
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ACCT 401: Auditing I
3.00 Credits
University of the District of Columbia
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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ACCT 401 - Auditing I
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ACCT 402: Auditing II
3.00 Credits
University of the District of Columbia
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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ACCT 402 - Auditing II
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ACCT 404: Advanced Accounting
3.00 Credits
University of the District of Columbia
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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ACCT 404 - Advanced Accounting
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ACCT 405: Accounting Theory
3.00 Credits
University of the District of Columbia
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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ACCT 405 - Accounting Theory
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ACCT 406: Governmental and Fund Accounting
3.00 Credits
University of the District of Columbia
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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ACCT 406 - Governmental and Fund Accounting
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ACCT 407: Accounting Information Systems
3.00 Credits
University of the District of Columbia
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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ACCT 407 - Accounting Information Systems
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