15 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.
An introduction to generally accepted accounting principles and practices, with particular emphasis on the composition and meaning of financial statements. (Formally ACCT 234) (3)
Continuation of ACCT 231. The introduction to job-order costing, process costing, activity-based costing, cost behavior, cost-volume-profit relationships, variable costing, and profit planning. Prerequisites: ACCT 231. (3)
The study of the conceptual framework of financial accounting and application of professional standards. In-depth analysis of valuation alternatives and their effects on income measurement. Prerequisites: ACCT 232. (3)
172
Introduction to federal taxation and the basic concepts and applications of federal tax law as they apply to individuals.
The study of standard costs, flexible budgets, segment reporting, profitability analysis, relevant costs, capital budgeting, investment decisions, service department costing, cash flows, and financial statement analysis. Prerequisites: ACCT
This course will provide learners with an understanding of financial accounting, budgeting and financial analysis. Upon successful completion of this course, the learner will be able to understand financial and cost accounting and complete problems as applied to assets, bonds, financial statement analysis and cost accounting. (3)
Study of internal and external fraud schemes with an emphasis on the basic skills needed to identity and investigate fraud. In addition, sociological and psychological theories of criminal behavior, laws, rules of evidence, the rights of persons under investigation, interrogation and interviewing, report writing, and ethics, will be discussed as these topics relate to fraud examination. (3)
This course involves analyzing real-world "case" information as well as corporate and business records to determine if fraud has occurred. Students mimic investigative processes found in practice by conducting analytical reviews, soliciting information from clients, and reporting suspicious activity for a fictitious client company. Finally, students are required to testify to their findings a moot court scenario. Prerequisites: ACCT 381. (3)
The study of accounting for business combinations, consolidated statements, branch operations, foreign operations, partnerships, governmental and not for profit accounting and current trends in financial reporting. Prerequisites: ACCT
The study of the conceptual and practical aspects of the examination of financial statements by independent accountants within the framework of generally accepted accounting principles and generally accepted auditing standards. Appropriate attention is also given to the objectives and distinguishing characteristics of internal and operational auditing, to EDP auditing, and to the importance and relevance of the Code of Professional Conduct.
Source: Saint Augustine's University's catalog, linked per course · table learning_unit · CourseShelf publish 61
