20 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 250Cost Accounting3
Reviews the fundamentals of management accounting, cost accounting terms and uses; new topics include cost-volume profit (CVP) analysis, job-order and process costing systems; activity based costing (ABC); flexible budgets and variance analysis; allocation of costs related to department and factory overhead; joint products and by-products; use of accounting information to value inventories and determine net income; and use of cost information in decision making.
Introduces Microsoft Excel as the accountant's productivity tool. Basic spreadsheet concepts will be emphasized; graphs, charts, pivot tables, and macros will be explored as well as other Excel features. Basic Windows file management will be reviewed. This course is taught hands-on in a computer classroom.
Reviews the fundamentals of financial accounting and accounting standards, conceptual framework underlying financial accounting, and the accounting information system; explores the theory, accounting, and disclosure requirements for the statements of income and retained earnings, the balance sheet and statement of cash flows through the study of the time value of money, cash and receivables, valuation of inventories, acquisition and disposition of property, plant, and equipment, depreciation, impairments and depletion, intangible assets, and current liabilities and contingencies.
Explores the following topics: accounting for pensions, postretirement and other related employee benefits, and the accounting for leases. Introduces accounting for not-for-profit organizations, principles of fund accounting, accounting for state and local governmental units and non-government nonbusiness organizations subject to FASB or GASB accounting standards.
Discusses the accounting theory and practice involving the following financial accounting and reporting areas: business combinations, consolidated financial statements, foreign currency transactions, translation of financial statements of foreign affiliates and partnerships.
Studies the basic principles and concepts of federal income taxation and their applications to individual income tax returns; determination of the federal income tax liability of individuals, including determination of gross income, exclusions, deductions, credits, property transactions, and calculation of tax. Includes tax planning, tax research and a written tax research project.
Advanced applications of the basic principles and concepts of federal income taxation to individuals, partnerships, corporations, trusts and estates; determination of the federal income tax liabilities of these entities; the principles and concepts of federal taxation as applied to estates, trusts, and specifically taxed corporations; applications of basic tax planning and research techniques to more complex situations.
This course is designed to link college with the professional world by students obtaining meaningful, academically relevant workplace experiences. Possible workplace sites for students in Accounting include CPA firms, corporations, small businesses and non-profit organizations. Professional development is enhanced through meetings with a faculty advisor and structured assignments based on the workplace experience. Career and Professional Development department (in consultation with Accounting Program Chairperson) approval required. Open Elective credit only.
This course is designed to link college with the professional world by students obtaining meaningful, academically relevant workplace experiences. Possible workplace sites for students in Accounting include CPA firms, corporations, small businesses and non-profit organizations. Professional development is enhanced through meetings with a faculty advisor and structured assignments based on the workplace experience. Career and Professional Development department (in consultation with Accounting Program Chairperson) approval required. Open Elective credit only.
Examines the definition and documentation of accounting information systems using data flow diagrams. A business process approach to examining transaction cycles is employed. Covers internal controls for information technology environments and the avoidance of computer crime through the application of controls and ethical behavior. Studies the techniques used in auditing computerized accounting information systems including test data, general audit software and automated work paper software. Real world cases and accounting software is used to enhance applications of the covered topics.
Explains the generally accepted auditing standards and procedures employed by CPAs in their independent audits of corporate financial statements; the nature, computer auditing techniques; form, content, and meaning of the independent auditor's report in published financial statements; assurance services; the AICPA Code of Professional Conduct and the legal liabilities of CPAs. Integrated audit cases are used to help students apply auditing concepts. An oral presentation is required.
Bridges the gap between academic courses and the accounting-specific parts of the CPA professional examination by providing in-depth review of highly tested material; updating students on recent developments and important changes; and developing approaches to answering multiple choice, other objective format, essay, and (long) computational questions under simulated professional examination conditions.
Approaches International Accounting Standards (IAS) and Generally Accepted Accounting Principles (GAAP) prepared financial statements from a user perspective. Discusses the concepts necessary to interpret domestic and international corporate financial statements. Analytic techniques and valuation models are used to assess profitability, cash flows, and quality of earnings. A comprehensive real-world financial statement analysis project helps students to apply learned techniques.
Based on contemporary issues in auditing, comprehensive factual scenarios are used to discuss the professional roles of Independent Auditors. Topics examined include: internal control issues, use of analytical procedures and audit planning, auditing high-risk accounts, large-scale earnings manipulations schemes, coping with complex or unique client transactions, ethics, auditor independence and legal liability issues. Requires students to address actual situations that auditing practitioners have coped with in the past. Extensive research, group projects, oral presentations and an audit risk analysis project are required.
This capstone course provides students with a solid foundation in accounting theory and research to enable them to function more effectively in their employment situations, make meaningful contributions to the accounting profession, and meet the challenges of lifelong learning. The course begins with an in-depth study of accounting theory, moves on to the instruction of accounting research sources and methodologies including the Financial Accounting Research System (FARS), and applies both theory and structure to a variety of current applications in financial reporting. Application of appropriate research tools and methodologies aid in the completion of written case assignments and a research paper. This course is taken in the last term of accounting courses completed in the Master of Science in Public Accounting Program.
Provides the students with a working knowledge of advanced business entity taxation. Students will be able to apply sophisticated tax principles in employment situations as well as communicate this information to their clients and the public. The Internal Revenue Code and Tax Regulations are applied to a research project involving current tax matters. Utilizes research tools to apply critical thinking skills used to discuss and interpret tax issues. Provide a working knowledge of international and entity tax issues along with the termination issues facing businesses. State compliance issues such as multi-state taxation and sales and use taxes will be covered as well as succession planning and exempt entity taxation.
This course helps students better understand the significance of fraud in the modern accounting world. Students are prepared to identify, detect and prevent financial fraud. Some topics include the discussion of financial statements, e-business, consumer and tax frauds. Students will use Financial Statement Fraud Standards, including SAS 99 and Sarbanes-Oxley. Research based case projects and presentations are required.
Choice of entity for conducting business, taxation of corporations, partnerships, corporations, tax accounting methods and tax years, tax credits, alternative minimum tax, reconciliation of book and tax income, corporate redemptions and liquidations and overview of corporate reorganizations are covered.
Selected cases and problems provide the forum for the discussion of current cost concepts, their applications, and limitations. The aim is to develop the ability to analyze business problems and to make decisions concerning the appropriateness of cost accounting methods in specific situations.
