8 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 231Principles of Accounting I3
An introduction to the concepts and principles involved in the preparation of financial reports for proprietorships and partnerships, including accrual accounting, customer receivables, inventories, plant assets, debt, and equity. This course is designed to provide the student with a working knowledge of basic financial accounting concepts and an understanding of the economic events represented by the accounting process and financial statements.
ACCT 232Principles of Accounting II (3) ECFN elective3
BUS 326 Legal Environment for Business (3) MATH 211 Elementary Statistics (3) BUS 448 International Business (3) MGT 321 Management and Supervision (3) COMM 434 Organizational Communication (3) MGT 327 Human Resource Management (3) ECFN 221 Principles of Microeconomics (3) MGT 492 Policy & Strategy (3) ECFN 222 Principles of Macroeconomics (3) MKT 414 Managerial Marketing (3) ECFN 325 Principles of Finance I (3) PHIL 421 Christian Foundations for Business (3)
The first in a series of two intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/ receivables/cash cycle. Prerequisite: ACCT 232.
The second in a series of two intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of debt and equity financing, dilutive securities and earnings per share, investments, revenue recognition, income taxes, pensions, leases, statement of cash flow, and full disclosure in financial reporting.
First semester 3 hours Students will analyze and use information from corporate financial reports for the purpose of financial analysis and valuation. The goal of this course is to learn how to use financial statement information to evaluate the firm’s past and present performance and to predict likely future outcomes. Emphasis is placed on evaluating how well the financial statements depict the firm’s economics and how to use additional information, especially from footnote disclosures, to better understand and analyze financial statement Course Descriptions – Undergraduate ― 2026-2027 information. Prerequisite: ACCT 232.
A study of the principles of federal income taxation of individuals and corporations. There will be some coverage of partnerships, estates, and trusts. The emphasis will be on the conceptual foundations of the tax system. There will be some coverage of the tax forms and compliance with tax laws. Prerequisite: ACCT 232.
An in-depth study of the concepts introduced in ACCT 232. The development of cost accounting systems to assign costs to finished units of product or services. A study of how the accounting data from the cost system can be interpreted and used by management in planning, controlling, and evaluating business activities. Areas of study include job-order and process costing, standard costing and variance analysis, variable versus full-absorption costing, profit planning, non-routine decisions, and decisions about capital expenditures. Prerequisite: ACCT 232.
Provides an introduction to auditing. It introduces principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in Bryan College Online-Undergraduate ― 2026-2027 217
