Accounting Course Descriptions
Introduces the basic accounting theory and procedures for proprietorships, partnerships, and corporations.
Covers the analysis and interpretation of accounting information for management planning, controlling, and decisions. Prerequisite: ACCT 201.
Examines the elements of modern financial accounting theory in the preparation of corporate financial statements. Prerequisite: Minimum grade of C in ACCT 201.
Examines the elements of modern financial accounting theory in the preparation of corporate financial statements. Prerequisite: Minimum grade of C in ACCT 201, ACCT 301.
Covers manufacturing cost accumulation for product costing and the analysis of costs for managerial decisions. Prerequisite: ACCT 202.
Analyzes federal income tax laws and their application to individuals. Prerequisite: ACCT 201.
Offers the student an opportunity to pursue the in-depth study of accounting theory not covered in other accounting courses. The course may be repeated for credit as the subject matter changes. Prerequisite: ACCT 302.
Involves the accounting for partnerships, consolidations, foreign currency translation, and governmental units. Prerequisite: ACCT 302.
Examines the concepts necessary to determine whether a business’ financial statements have been prepared in accordance with generally accepted accounting principles. Prerequisite: ACCT 302.
Focuses on acquiring an understanding of business processes which are fundamental to contemporary auditing, professional, and legal considerations relating to the organization’s internal control processes. Detailed material on business and internal control processes are central to this course, which stresses information, communication, and electronic commerce applied within the contexts of business processes, transaction cycles, and the internal control processes. Prerequisite: ACCT 301.
The second course in the tax series and is a continuation of the Income Taxes course. Advanced taxation issues related to individual taxpayers are examined. In addition, the taxation of corporations, partnerships, exempt entities, estates, and trusts are covered. Prerequisite: ACCT 364.
Focuses on the unique aspects of the accounting methods that are used by governmental and not-for-profit entities. The course also examines audit procedures and requirements that are applicable to these entities. Prerequisite: ACCT 302.
Focuses on business applications implementing EXCEL at both the introductory and intermediate levels, and Quickbooks. These skills are then applied to accounting exercises and practice sets. Prerequisite: ACCT 301.
Enables the student to pursue in depth an approved research project in accounting. Prerequisite: ACCT 302.