|
ACC201 Principles of Accounting (Financial Accounting) - 4 credits
This class introduces the student to the role of accounting in the
business world. The principles and concepts of financial accounting
and analysis of accounting statements are covered. Accounting cycles,
procedures and balanced sheet classifications are emphasized.
ACC202 Principles of Accounting (Managerial Accounting) - 4
credits
This course is continuation of ACC201 with an emphasis on liabilities,
corporate equity measure measurement and earnings per share calculations.
The course examines the evaluation of financial goals with an introduction
to managerial accounting topics including cost/volume/profit analysis,
responsibility accounting, allocation methodologies, budgets and
cash flow. (Prerequisite: ACC201)
ACC311 Intermediate Accounting I - 4 credits
This course is an expansion of topics covered briefly in Principles
of Accounting. The course develops the student’s ability to
analyze complex financial accounting reporting problems and discusses
financial accounting measurements, revenue and expense recognition,
inventory cost and valuation, long-lived assets, costing valuation
and amortization. The student is also introduced to selected topics
in international accounting. (Prerequisite: ACC202)
ACC312 Intermediate Accounting II - 4 credits
This course is a continuation of ACC311 with emphasis on liabilities,
corporate equity measurement and earnings per share. The course
also explores the areas of evaluation of financial goals, performance
review and special topics in financial reporting, such as: accounting
for income taxes, leases, pensions and cash flow. (Prerequisite:
ACC311)
ACC411 Advanced Accounting - 2 credits
This course covers the advanced study of accounting principles including:
accounting for combined corporate entities, consolidated statement
analysis, partnership accounting and governmental/nonprofit accounting.
(Prerequisite:ACC312)
ACC412 Auditing - 2 credits
This course defines the ethical and legal responsibilities of the
auditor, preparation of the audit program and working papers, auditing
balance sheets and profit/loss accounts in accordance with generally
accepted auditing standards (GAAS). (Prerequisite: ACC312)
ACC413 Cost Accounting o 4 credits
This course develops and uses accounting data for managerial decision-making.
Cost concepts for planning and control, cost/volume/profit relationships,
responsibility accounting and inventory planning and control emphasized.
(Prerequisite: ACC202)
|
