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Course Criteria
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3.00 Credits
This course is intended for students desiring a working knowledge of computerized accounting using microcomputer software. The fi ve major systems commonly found in computerized accounting environments are covered - general ledger, depreciation, accounts receivable, accounts payable, and payroll. Prerequisite: APA 1251 or ACG 2021 or permission of the instructor. 3 semester hours credit. [A]
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3.00 Credits
An introductory course in the principles and practices of fi nancial accounting emphasizing the measurement and reporting of income. The basic accounting model, measuring and reporting assets, liabilities and stockholders' equity, special reports and analyses of accounting information also are covered. 3 semester hours credit. [A]
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3.00 Credits
This is an introductory course in managerial accounting which emphasizes the use of accounting data with respect to planning operations, controlling activities and the decision making responsibilities of managers. Prerequisites: A grade of "C" or better in ACG 2021 or consent of department. 3 semesterhours credit. [A]
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3.00 Credits
This course addresses the use of accounting information by non-fi nancial managers. Emphasis is placed on the interpretation of accounting information and the language of fi nancial accounting to effectively participate in activities such as planning, investment, control, and managerial decision making. Credit will not be granted for both ACG 2021 and ACG 3024. Prerequisite: Admission to the BAS Business Management program, or consent of the department. 3 semester hours credit. [A]
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3.00 Credits
Review of the basic accounting cycle, fi nancial statement preparation, and the framework of accounting theory. An in-depth study of the accounting for current assets, fi xed assets, including depreciation, and intangible assets. This course is designed for the accounting major and the general student of business interested in the underlying principles for recording and reporting of fi - nancial information for general purpose fi nancial statements. The course presents the theoretical setting for accounting practices and procedures. When alternative positions can be taken on matters of theory and practice, such alternatives and the positions of leading authorities are discussed. In addition to pointing out the confl icts that exist within the traditional structure of accounting, the course strives to provide the student with an analytical basis for making his/her own evaluation of controversial areas. Prerequisite: ACG 2021. 3 semester hours credit. [A]
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3.00 Credits
A continuation of ACG 3103 with an emphasis on liabilities and stockholders' equity issues. Also includes investments, revenue recognition, and accounting changes. There is emphasis on both conceptual and practical issues. The course presents the theoretical setting for accounting practices and procedures. When alternative positions can be taken on matters of theory and practice, such alternatives and the positions of leading authorities are discussed. In addition to pointing out the confl icts that exist within the traditional structure of accounting, the course strives to provide the student with an analytical basis for making his/her own evaluation of controversial areas. Prerequisite: ACG 3103. 3 semester hours credit. [A]
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3.00 Credits
Review and reinforcement of the fi nancial accounting cycle. Decision making and the integration of decisions into the organization's structure (including the control structure), strategies and objectives. Applications include issues in decentralized organizations, Chipola College Catalog 83
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3.00 Credits
This course is the fi nal sequence in a three-course program of Intermediate Financial Accounting. The primary emphasis is on the theory and problems underlying the measurement of income, fi nancial position, cash fl ows for business enterprises and international aspects of the accounting function. Prerequisites: ACG 3103 and ACG 3113. 3 semester hours credit. [A]
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3.00 Credits
Cost accounting principles and managerial accounting practices - Continuation of ACG 3341. Coverage of budgeting process, cost-volume-profi t analysis, generation and use of accounting information in managerial decision making. Prerequisite: ACG 3341. 3 semester hours credit. [A]
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3.00 Credits
An introduction to manual and computerized accounting information systems. Transaction cycles, internal controls, and fl owcharting are emphasized. Prerequisite: CGS 1100. 3 semester hours credit. [A]
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