14 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 221Principles of Accounting I3
A study of the fundamental principles of financial accounting and reporting as they relate to today’s business environment. This course focuses on the nature of financial statements and the accounting cycle for service and merchandising entities, how those financial statements are created, and how they are used by management, investors, creditors, and other stakeholder groups. Emphasis will be placed on discussions of major balance sheet accounts including cash, receivables and other financial assets, inventories, noncurrent operating assets, liabilities, and stockholders’ equity.
A continuation of ACCT 221 . A study of the fundamental principles of financial and managerial accounting as they relate to today’s business environment. In continuing in the study of financial accounting, emphasis is placed on financial statement analysis and the statement of cash flows. Most of the course focuses on the fundamentals of managerial accounting for manufacturing and service concerns. The student will be introduced to the nature of managerial accounting and the manufacturing process, costing of products and services, planning and control using cost-volume-profit analysis, budgeting, and standard costing, and the use of managerial accounting in assessing profitability, performance, and decision making.
Agricultural Accounting applies accounting principles to the specific financial activities of farms and rural businesses, addressing unique aspects like seasonal income, crop cycles, commodity prices, and the valuation of assets like land and livestock at fair market value. This course includes topics such as financial planning, risk management, regulatory compliance, cash flow management, and informed decision-making to provide students with a clear picture of the financial health and the industry-specific financial indicators.
Theory and practice beyond the elementary level that underlies the preparation, analysis, reporting, and use of financial statements. This course includes foundational concepts and theory of financial accounting, financial statements, time value of money, and special emphasis on accounting for current assets and liabilities.
ACCT 222 with a grade of C or better Offered: Fall
ACCT 312Intermediate Accounting II3
A continuation of ACCT 311 , theory and practice that underlies the preparation, analysis, reporting, and use of financial statements. This course focuses on accounting for noncurrent assets and liabilities, stockholders’ equity, and statement of cash flows.
The study of concepts and practices in cost management and the measurement and reporting of cost information for manufacturing and service firms. Emphasis is on cost behavior analysis, product and service costing methods, cost-volume-profit analysis, planning and control using budgeting and variance analysis, evaluating relevant costs in decision making, performance measurement, and other managerial accounting techniques.
This course focuses on fund accounting for state and local governments and other not-for-profit institutions, including healthcare organizations. Account structure and accounting for various fund types in governmental entitites and restricted and unrestricted funds in non-governmental nonprofit entities are emphasized in the course.
A study of the theory and practice of financial accounting, reporting, and analysis of temporary and long-term equity investments, business combinations, consolidated financial statements, partnerships, and foreign currency issues in accounting.
This course provides an introduction into forensic accounting with an emphasis on fraud and investigations. The course will distinguish forensic accounting from other accounting fields, such as auditing, and explore career opportunities for accountants in fraud investigation, business disputes, and other legal matters. Students will learn techniques for analyzing financial records and how these analyses are applied within the legal process.
An introduction to manual and automated accounting systems for use in the accounting process and financial reporting. Emphasis is on design and implementation, traditional information flows, internal control procedures, transactional processing, report generation, and the audit trail. Students will be working with a computerized accounting software package.
An introductory course in the law of federal income taxation of individuals. Beginning with discussions of the framework of taxation and the sources of tax law, the course works through the application of the tax calculation formula and discussions of gross income, exclusions from gross income, business and personal deductions, gains and losses, and tax credits. The course will include problems in tax planning and preparation of individual income tax returns using tax software.
A theoretical and practical examination of the general principles and practices necessary to perform a contemporary audit of financial statements. This course focuses on the auditing standards and procedures for risk assessment and planning of an audit, testing of internal controls, performing substantive tests and procedures, obtaining audit evidence and documentation in work papers, and issuing the audit report.
Theory and practice at the advanced level in financial accounting theory, reporting, and analysis of selected topics. This course focuses on special issues in revenue recognition, leases, pensions and post-retirement benefits, deferred income taxes, accounting changes and prior period adjustments, and such other financial accounting topics as selected by the instructor. Students will be required to perform research on pertinent accounting issues using the FASB Accounting Standards Codification.
This course involves productive, contributing application of studies in one or more off-campus settings. A portfolio of activities and learning experiences endorsed by the mentor in the setting is required and is provided by the student.
