19 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 215Financial Accounting3
(3) This introductory course focuses on the preparation and use of financial reporting information in the corporate environment. Emphasis is placed on the understanding and application of the steps involved in the accounting cycle. Also, in accordance with Campbell University’s purpose and Christian mission, emphasis is placed on the principles of accuracy, fairness, and integrity in financial reporting along with ethical decision-making.
(3) A study of the uses of accounting information for decision making inside and outside the business firm. The study is related to the nature and objectives of business decisions, what information is necessary to make them, what data are relevant, and the use and limitations of these data. In accordance with Campbell University’s purpose, an emphasis is placed on the Christian view of ethical decision making within a managerial accounting framework.
(3) A study of the financial statements with an emphasis on the income statement and the asset section of the balance sheet. This course includes a review of the fundamental processes of recording, classifying, and summarizing financial information, and also focuses on accounting theory and the interpretation of financial accounting standards.
(3) A continued in-depth study of the financial statement elements, including inventory, property, plant & equipment, investments, current liabilities, long-term debt, leases, and stockholder’s equity. The course also includes a financial reporting case project and presentation.
(3) A continued study from ACCT 411 which covers topics such as accounting changes & error corrections, statement of cash flows, and financial statement analysis. The course also examines accounting systems and includes extensive data analytics applications. A capstone annual report project is included as a course requirement.
(3) This course introduces the foundation and rationale for individual federal income tax laws. Students examine the principles of federal taxation, apply tax doctrine, employ tax planning strategies, analyze judicial tax cases, and work with tax return simulations to develop practical skills that help to interpret the benefits and challenges of applying tax law to individual taxpayers.
(3) A comprehensive study of the legal and tax characteristics of business entity taxation. Students compare and evaluate the tax implications of various business entities (sole-proprietor, partnership, limited liability entities, corporations, and s-corporations). Determination of income or loss, the result of property transactions, related party transactions, self-employment income, net investment tax, corporate book-tax differences, and analyzing the impact of additional and broad entity specific tax regulations.
(3) The principles and procedures followed in the assembling and recording of materials, labor, and manufacturing expenses to ascertain production costs, costing for joint products, job costing, budgeting, standard costs, direct costs, and pricing joint products are studied. It also covers the relationship of cost accounting to the performance of management’s pursuit of company objectives is studied with four basic points of view in mind: cost principle, determination, control, and analysis.
(3) A study of the duties and responsibilities of the independent [external] auditor, including types of audits, professional standards, audit planning, risk assessment, internal controls, audit evidence, audit documentation, and audit reports. Ethical issues are also addressed.
(3) A comprehensive study of special problems relating to partnerships and corporations, dealing with liquidations, consolidations and mergers, and international accounting issues, including foreign currency translation.
(3) An integration of cost accounting, statistical quality control, and quality management principles for the purpose of measuring and improving an organization’s productivity and product and service quality. Investigation includes case study analysis of efforts by industrial and service organizations to improve productivity and quality.
(3) An introduction to the accounting practices of non-profit organizations, including governmental units, colleges and universities, hospitals, and other non-profit organizations.
(3) The focus of this course will center on investigative techniques available to professionals to discover fraudulent activities. Topics include the recognition of characteristics within the organization which enable fraudulent activities; how to conduct an efficient and systematic fraud investigation; standards for internal control systems; and becoming a legal witness. Case studies will be emphasized.
(3) This course is a study of international accounting standards and practices and how they compare to accounting standards and practices in the United States. Also, it will cover attempts to harmonize accounting standards across different countries.
(3) An introduction to the design and use of accounting systems and their relationship to management information systems. Course includes the use of computer technology for processing, retrieving, and analyzing accounting data.
(3) The primary objective of this course is to provide students with both a framework and practical tools for the analysis, interpretation, and evaluation of a company’s financial performance, along with the prediction of future results. The course will build off of previous financial reporting topics covered in ACCT 215 & ACCT 216 , however, the focus will be that of a user of information rather than a preparer of information. The course will include many data analytics applications.
(3) The first few weeks of this course require students to attend weekly meetings to review individual taxation concepts and prepare for the tax return preparation activities at the Harnett County Library. Students are provided cases, simulations and questions and will work directly with the professor, be provided review modules and tax software to earn Internal Revenue Service certification as a Volunteer Income Tax Return Preparer. The remainder of the course provides students with 1.) Hands on experience working with taxpayers, preparing tax returns, solving problems, and offering customer service. 2.) An opportunity to serve the community in which we live and work 3.) A widely recognized service activity to include on the student resume.
(1-3) This course will cover special topics and events in accounting as specific needs arise. It will enable students to stay informed about changes and topics of interest in the accounting profession.
Junior standing (at least); declared major in accounting; overall grade point average of 2.0 or greater; and completion of an independent study contract.
