21 courses with the subject ACTG, 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 is an introductory course in accounting covering the accounting cycle of business organizations. Its focus is the preparation of financial statements. Prerequisites: MATH 111, 112. (Fall and Spring)
This is a continuation of ACCT 201 covering the elements of the balance sheet (for example, cash, receivables, and inventory). Prerequisites: ACCT 201 with a grade of C or higher. (Fall and Spring)
This course will introduce the major requirements of Governmental Accounting Standards Board (GASB), a review of Government Auditing Standards (GAS), and the Single Audit Act for state and local governments. This course will examine the distinction between profit versus non-profit organizations and local government. Encumbrances will also be reviewed for future commitments of resources prior to an actual expenditure. Prerequisites: None (Fall/Spring)
This course covers uses of accounting information for managerial control. Topics studied include cost definition, accumulation, and allocation, budgeting, breakeven analysis, and variance analysis. Not open to accounting majors. Prerequisites: ACCT 202. (Fall)
This is the bedrock accounting course in the accounting concentration. It reviews the accounting cycle and begins the detailed examination of the elements of the financial statements beginning with the balance sheet’s current assets classification. Prerequisites: ACCT 202 with a grade of C or higher. (Fall)
This is a continuation of ACCT 301. The detailed examination of the elements of the financial statements continues beginning with the balance sheet’s plant and equipment classification.
This course is a study of cost systems, including job order costing, process costing, and standard costing. It emphasizes cost accumulation and internal uses of accounting information rather than financial statement preparation. This course may be substituted for ACCT 307 for those not concentrating in accounting. Prerequisite: ACCT 202. (Spring)
This course examines the convergence of General Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Planning, accounting and control for multinational enterprises (MNE’s) will be covered.
This course covers the principles of financial accounting focusing more on the interpretation of reports rather than the preparation of reports. (Fall and Spring). 204 LEMOYNE-OWEN COLLEGE 2023-2025 COLLEGE CATALOG
This course covers current topics in accounting. This course will involve reading and research utilizing online resources and business/accounting periodicals. Prerequisite: ACCT 201 and ECON 203. (As Needed).
This course covers partnerships, business combinations, consolidated statements, insolvency, and current trends in financial reporting. Prerequisite: ACCT 302. 203 LEMOYNE-OWEN COLLEGE 2023-2025 COLLEGE CATALOG
This course includes advanced techniques for use of computer application packages, an in-depth study of accounting systems design, and financial analysis and presentation of applications of current, and future interest of benefit to the accounting profession. An independent project using microcomputers is required. Prerequisites: COSI 118 and senior standing. (Spring)
This course is a study of the standards and the procedures used in attestation for various kinds of data. Accounting financial statements are used as examples. Prerequisite: ACCT 302 and ACCT 303. (Fall)
This course deals with auditing theory, standards and procedures, current trends, and the study of AICPA releases pertaining to auditing. Prerequisite: ACCT 411.
This course covers the study of accounting as it relates to managerial control. Topic studies include financial statement analysis, cost control, budgeting and quantitative accounting techniques for decision-making in management. (Fall and Spring). ACADEMIC INTERVENTION MANAGEMENT/RETENTION COURSES
This course involves the study of federal income tax laws and their effect on individual income.
This course is a continuation of ACCT 414 with further study of tax problems of corporations.
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These are courses with variable content that take advantage of resources not regularly available. Note that ACCT 451 may be repeated for credit as topics vary. The student’s transcript will record the specific topic covered in the course. Prerequisite: Permission of instructor. (Fall)
These are courses with variable content that take advantage of resources not regularly available. Note that ACCT 452 may be repeated for credit as topics vary. The student’s transcript will record the specific topic covered in the course. Prerequisite: Permission of instructor. (Spring)
Source: Le Moyne-Owen College's catalog, linked per course · table learning_unit · CourseShelf publish 59
