17 courses with the subject ACNT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ACNT 1010Financial Accounting3
Fall and Spring Semesters An introduction to financial accounting through the preparation, use and interpretation of financial statements. The course focuses on key accounting concepts and procedures with a special emphasis on the accounting cycle. Topics include cash flows, accounts receivable, inventory and cost of goods sold, property, plant and equipment, long-term liabilities, issuance of stocks and bonds, and the distribution of income. Financial statement analysis is introduced through the use of financial ratios. The importance of ethics in financial reporting is discussed throughout. Required for BSBA majors and ACNT, BA and FIN minors.
Fall and Spring Semesters An introduction to managerial accounting emphasizing how managers use accounting information to further organizational goals related to planning, controlling and decision-making. Topics include fundamental cost terminology, cost behavior, product costing, profit planning and budgeting, cost-volume- profit analysis, standard costs, segment reporting, differential analysis, and performance measurement techniques. Emphasis is also placed on the preparation and analysis of internal accounting reports. Ethical and international issues are discussed throughout. Required for BSBA majors and ACNT, BA and FIN minors.
Offered periodically within a three-year academic cycle This course uses a case-based approach to provide students with the knowledge and skills necessary to interpret and compare financial data. Computations using basic financial ratios and other financial analysis techniques are extensively covered. An emphasis is placed on the research and analysis of a company and its industry. Forecasted financial statements are also discussed.
ACNT 3030Government and Not-for-Profit Accounting3
An introduction to the accounting and financial reporting principles of state and local governments, colleges and universities, hospitals, and other not-for-profit organizations. Students develop an appreciation for the special accounting, budgeting, and reporting needs of these organizations. Ethical considerations are discussed throughout.
Examines the accounting profession, professional ethics, legal liability, and financial audits by external and internal auditors in both private and public sectors. Covers the audit report and the opinion of the certified public accountant. Emphasis is placed on generally accepted auditing standards and the utilization of statistical sampling methods and computers in auditing.
