17 courses with the subject ACCT, 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.
ACCT 203NFinancial Accounting3
Credit(s) Non Liberal Arts Development of basic accounting concepts. Emphasis is on the classifying, recording, and reporting of business transactions for all forms of business organizations.
Credit(s) Non Liberal Arts This course focuses on the design, development, and generation of the cost accounting data needed by management for internal decision-making. The use of accounting information for planning and control will also be explored. Various topics will be covered including cost systems and standards, incremental analysis, and budgeting.
Credit(s) Non Liberal Arts This is the first course in a two-course sequence that is intended to provide a comprehensive understanding of the concepts, principles, assumptions, and conventions that are used for classifying, recording, and reporting economic transactions for a business entity.
Credit(s) Non Liberal Arts This is the second course in a two-course sequence that is intended to provide a comprehensive understanding of the concepts, principles, assumptions, and conventions that are used for classifying, recording, and reporting economic transactions for business entities. This course will also address the professional judgment and critical thinking skills required of accountants.
Credit(s) Non Liberal Arts This course is intended to provide an understanding of items that present measurement and reporting problems for the accountant. It will also discuss current issues that the accounting profession is attempting to establish and guidelines for their measurement and reporting.
Credit(s) Non Liberal Arts An intensive study of the structure of various cost accounting systems. Techniques of income determination for manufacturing enterprises are explored. Attention is given to how standards can be applied in accounting to provide useful information for planning and controlling the cost of direct labor, materials, and manufacturing overhead costs.
ACCT 311NInformation for Decision Making and Control3
Credit(s) Non Liberal Arts Examines the measurement and management of product costs, emphasizing the principles of cost systems design. Use of information generated by product costing systems for performance measurement and for strategic decisions on pricing, product mix, process technology, and product design are explored. Also covers in-depth evaluations of capital expansions, make-versus-buy, and operate-versus-close decisions.
Credit(s) Non Liberal Arts This course introduces students to the prevention, detection, and investigation of fraud as well as the methods used to accumulate evidence during a fraud investigation. Various types of fraud techniques, such as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, asset misappropriations, and financial statement fraud will be explored. Emphasis will be placed on the legal and ethical responsibilities within the fraud examination and investigative process.
Credit(s) Non Liberal Arts This course covers the interpretation and analysis of financial statements with a focus on capital markets and investment. Tools of financial analysis will be practiced including strategic analysis, ratio analysis, trend analysis, forecasting, and valuation. These tools will be used to evaluate factors that drive a company’s fundamental value including business environment, profitability, capital structure, and credit risk and to synthesize those analyses into a valuation estimate useful for decision making.
Credit(s) Non Liberal Arts A comprehensive presentation of the fundamentals of data origination, classification, control, and reporting. Various accounting systems will be analyzed with an emphasis on database management and systems analysis, creation, and control.
Credit(s) Non Liberal Arts This course provides a comprehensive, in-depth study of specialized, advanced topics in financial accounting, including business combinations and consolidated financial statements, foreign currency transactions and hedging, and governmental accounting.
Credit(s) Non Liberal Arts Standards and procedures currently used by independent public accountants in examining financial statements and their application in report preparation. The ethical and legal responsibilities of the accountant are reviewed.
Credit(s) Non Liberal Arts An introduction to federal taxation for individuals and entities. Explores the fundamentals of tax law and regulation. Tax compliance and tax return preparation for individuals, business entities, and nonprofit organizations are covered.
Credit(s) Non Liberal Arts Explores the fundamentals of tax planning and covers advanced topics in tax compliance. Emphasis is on tax planning for individuals including personal financial advisory services, retirement planning, and estate planning. Tax planning for entities is also explored focusing on choice of entity and entity-owner transactions.
Credit(s) Non Liberal Arts This course examines the control and security of accounting information systems from an auditing perspective. Objectives include understanding the basics of how computing systems operate and the risk associated with those systems, types of physical and logical security controls, an auditor’s objective of performing an audit of a computerized information system, and other areas of technological importance.
ACCT 451NGovernment and Not-For-Profit Accounting3
Credit(s) Non Liberal Arts This course introduces students to the concepts of fund accounting and financial reporting for governmental and not-for-profit entities with an emphasis on the accounting and reporting guidelines for state and local governments (determined by the GASB) and charitable organizations (determined by the FASB).
Credit(s) Non Liberal Arts An integrative course required of all senior accounting majors that will examine various issues selected by the instructor(s). These issues will be addressed by the interpretation and application of generally accepted accounting principles. Specific emphasis will be placed on the ethical considerations of these issues and principles.