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 101Accounting for Non-business Majors3
Introduces non-business majors to the role of business in society and the principles and theories of accounting, including the preparation and use of financial statements; other topics covered: accounting for cash and receivables, fixed assets, payrolls, financial statement analysis, elements of cost, decision-making, and cost-volume-profit analysis.
This introductory course for the accounting degree program presents the basic framework of accounting to all students majoring in accountancy. It exposes accounting students to underlying accounting concepts and constraints, and it helps them prepare financial records, financial statements, and analyses of major financial statements. Must be taken by all accounting majors.
Introduces accounting information that aids managers in planning, controlling, decision-making, and performance evaluation. Some topics are cost classification and behavior, product costing, cost-volume-profit analysis, relevant cost, cost and benefit analysis, and budgeting.
The foundation course for financial reporting and accounting data analytics. It discusses the conceptual framework, FASB Codification, the regulatory environment, ethical issues, international issues, and behavioral aspects of accounting. Introduction to accounting data analytics, accounting cycle review, and analysis of the concept and presentation of financial statements are also included.
This course continues the coverage of the content and presentation of financial statements that are issued by corporations. Topics covered are relatively more complex and more detailed with FASB Codification research.
The final course in the intermediate accounting series. It covers more complex topics such as accounting for leases, accounting for taxes, and derivatives with FASB Codification research.
Data has proliferated in business, and accountants need to understand the implications for decision-making and tap into the data to provide better insights into the accounting information generated. This course intends to provide students with an understanding of data analytic thinking and terminology and hands-on experience.
ACCT 210 and ACCT 220 each with a C or higher. Offered: F.
ACCT 335Federal Income Taxation3
Introduction to federal taxes on income. Topics include preparation of income tax returns for individuals, statutory concepts of income, capital gains and losses, basis of property, sales and exchanges, and taxation of retirement annuities.
This course introduces the fundamentals of fraud examination, focusing on detecting, investigating, and preventing financial fraud. Learners will explore fraud schemes, the role of internal controls, legal aspects, and techniques for gathering evidence. Case studies will provide practical applications of fraud investigation methods.
Topics of special interest to business students may be offered, or topics requested by a group of students for a specific course not otherwise available. The students conduct a study of these topics as business electives.
Junior standing, permission of the instructor, and written consent of the department chair.
ACCT 421Cost Accounting3
This course covers fundamental topics under cost measurement, cost management, planning, and performance measurement. Some topics are product costing, activity-based costing and management, cost-volume-profit analysis, standard costing, budgeting and variance analysis, relevant costs and benefits analysis, and value-chain analysis.
This course focuses on the audit of financial statements, including the need and importance of auditing, standards, concepts, procedures, and ethical or legal frameworks for the code of professional conduct by auditors. It incorporates data analytics in auditing related to discovering and analyzing patterns through anomalies analysis, modeling, and visualization.
Building on the principles of individual income taxation, this course addresses the federal approach to taxing for-profit entities, including partnerships, corporations, and trusts. Topics include “flow-through” taxation, the separate legal entities doctrine, and “either/or” taxation. The course concludes with an introduction to the unified federal estate and gift tax.
The Accounting Information Systems lays emphasis on information, communication, accounting data analytics, and networking technology within the context of transaction cycles and internal control structure. It examines the role of AIS in e-commerce, enterprise software, and emphasizes data analytics concepts and techniques.
ACCT 321 and BMIS 380 , each with a C or higher. Offered: F.
ACCT 451Government and Not-For-Profit Accounting3
Comprehensive study of fund accounting theory and concepts used in the financial accounting, budgeting, control, and reporting for governmental and nonprofit organizations. This course includes the standards and regulations applicable to local government units, universities, hospitals, and other nonprofit entities.
Application of accounting methods and financial techniques to assist in solving economic-based crimes. Includes discussion of criminal statutes relating to financial crimes, fraud investigation and prevention, techniques used in solving financial crimes, interviewing, rules of evidence, sources of information, forensic accounting procedures, and current issues in financial investigations.
