15 courses with the subject ACC, 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.
This course introduces Accounting as a language of business for non-business majors. Communication of financial information through financial statements and their major components will be the focus of this course. Students will be exposed to a basic analysis of financial information. LSP: IG
This course in Financial and Managerial Accounting introduces accounting as an information system. The primary focus is on for- profit organizations and the measuring, processing, and communication of financial information for users external to the organizations. Emphasis is placed on recording and reporting financial activities following Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS).
This second course in Financial and Managerial Accounting will complete the financial information for-profit organizations and introduce fundamental concepts associated with accounting information that is useful to managers and other individuals working inside the business. Emphasis is placed on providing information to managers in their planning, controlling, and decision-making functions.
A study of accounting techniques worldwide and how different techniques affect multinational firms and day-to-day international business practices. Prerequisites: ACC 235 and junior standing.
The study of the procedures of accounting for government and other not-for-profit entities. Prerequisites: ACC 235 and junior standing.
This is the first of the three-course intermediate accounting sequence. This course focuses on the conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative guidelines are promulgated, integration of the conceptual and computational aspects of income measurement, valuation and reporting problems associated with the accounting cycle, statement preparation, and asset accounting.
91 This is the second course in the three-course intermediate accounting sequence. The focus is on the integration of the conceptual and computational aspects of asset, liability, and stockholders’ equity accounts.
This is the third course in the three-course intermediate accounting sequence. Focus is on the integration of the conceptual and computational aspects of pensions, leases, income tax, and error correction in financial statements. Prerequisite: ACC 336
The study of basic principles, practices, and procedures of cost accounting including coverage of job order costing, process cost accounting, managerial profit planning and analysis, and budgeting.
An introduction to electronic accounting information processing systems with particular emphasis on internal controls and computer auditing techniques.
An in-depth study of corporate accounting. Includes an analysis and evaluation of the structure and use of financial statements and reports, including consolidated statements.
Problems of accounting peculiar to examination leading to CPA Certificate.
An analysis of Federal Income Taxation and its application to individual and organizations
A continuation of ACC 437. Emphasis is given to the issues of estates, trusts, and inheritance taxes.
A study of the purposes and scope of audits and examinations, auditing standards, various types of audits, and the form of auditing reports. Prerequisites: ACC 336
Source: Johnson C Smith University's catalog, linked per course · table learning_unit · CourseShelf publish 61
