13 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 200Fundamentals of Financial Accounting Credits: 33
Introduces accounting concepts, principles, and practices followed in the preparation of external financial reports. Alternative accounting treatments and policies relative to asset valuation, liability measurement, and income determination are discussed. Emphasis on interpretation, uses, and limitations of financial reports.
ECON 113 OR ECON 101 OR ECON 102 with a grade of C or better
ACCT 201Managerial Accounting Credits: 33
Introduces accounting concepts for planning, control, motivation, internal reporting, and evaluation. Topics included are product cost determination procedures, analysis of cost behavior, budgeting, costs for decision making and control, and responsibility accounting. Emphasis on the internal decision maker’s use of information generated by the accounting system.
Introduces fundamentals of federal taxation as they apply to tax entities including individuals, corporations, and partnerships. Primary emphasis on taxation of individuals with some emphasis on business activities including property transactions. Other tax entities also discussed. Students introduced to tax research and tax planning.
ACCT 200 with minimum grade of C and ACCT 201 with minimum grade of C
ACCT 310Intermediate Accounting I Credits: 33
First of three courses involving an intensive study of accounting concepts, theories, and practices relative to external financial reporting. Topics include: processing and reporting financial transactions and information relating to the content and structure of financial statements; concepts and procedures underlying revenue and expense recognition; application of time value of money concepts in an accounting framework; and valuation and accounting for current assets, long-term tangible assets, current liabilities, and long-term liabilities.
ACCT 200 with minimum grade of C and ACCT 201 with minimum grade of C
ACCT 311Intermediate Accounting II Credits: 33
Second of three courses involving an intensive study of accounting concepts, theories and practices relative to external financial reporting. Topics include: processing and reporting financial transactions and information relating to the content and structure of financial statements; concepts and procedures underlying revenue and expense recognition; application of time value of money concepts in an accounting framework; and valuation and accounting for liabilities, stockholders’ equity, investments, deferred income taxes, compensation, accounting changes, earnings per share, pension and leases.
ACCT 312Cost Determination and Analysis Credits: 33
Introduces the principles and procedures of cost analysis and control; theories of cost allocation and accumulation; uses of accounting information for planning, control and performance evaluation. Continues development of skills for analyzing complex cost and managerial accounting problems using microcomputer spreadsheet models. Includes process costing, cost allocation, joint costs, transfer pricing, and divisional performance evaluation, statistical applications in cost analysis and capital budgeting. Emphasis throughout on processing of cost information as well as analysis, reporting, and evaluation of the cost data.
ACCT 200 with minimum grade of C and ACCT 201 with minimum grade of C and SCMG 200
ACCT 399Independent Study in Accounting Credits: 33
Independent study affords students the opportunity to engage in independent study related to their major field, a supporting area, or specialized interest.
Third of three courses involving an intensive study of accounting concepts, theories, and practices relative to external financial reporting. Topics include consolidated financial statements, accounting in the international environment, and governmental accounting. Issues relating to full disclosure and the role of the Securities and Exchange Commission and professional accounting organizations in financial reporting are considered.
ACCT 311 with minimum grade of C Graduate Credit: This course is available for graduate credit.
ACCT 404Auditing Credits: 33
Introduction to standards and procedures employed by professional accountants in performing audits. The objectives of an audit and the types of examinations necessary for rendering opinions on financial reports and for other specified purposes are considered.
ACCT 311 with minimum grade of C Graduate Credit: This course is available for graduate credit.
ACCT 406Advanced Tax Accounting Credits: 33
More in-depth coverage of impact of federal income tax on business entities including proprietors, corporations, and partnerships. Primary emphasis is taxation of corporations and flow-through tax entities. Includes expanded coverage of tax research and planning as well as ethical responsibilities in tax practice.
ACCT 306 with minimum grade of C Graduate Credit: This course is available for graduate credit.
ACCT 412Advanced Cost Analysis and Control Credits: 33
Considers a range of problems related to accumulation and use of accounting data for decision making by the management of the business enterprise. Analytical costing techniques are developed by integrating cost concepts and information generated by the accounting system with quantitative business methods. Emphasis on relationship of decision theory and the cost accounting function to the management information system. Explicit consideration given to behavioral foundations for planning and control.
ACCT 312 with minimum grade of C Graduate Credit: This course is available for graduate credit.
ACCT 418Accounting Information and Control Systems Credits: 33
Designed to provide an understanding of the accounting function as a subsystem within the total management information system. Consideration given to the source of data processed by the accounting system and the form in which it is stored in order to support the planning, control, reporting, and evaluation activities of management. Emphasis on relationship of the information needs of management to the classification of data and the design of the accounting system.
ACCT 201 with minimum grade of C Graduate Credit: This course is available for graduate credit.
ACCT 490Selected Topics in Accounting Credits: 33
Considers contemporary accounting issues affecting society and businesses (private, public, and not-for-profit) in both the national and international spheres.
