18 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.
ACTG 221Financial Accounting (3 SH)
A first course in accounting for business majors and minors as well as a useful introduction to accounting principles and practices and to interpreting financial statements for students in all majors. No background in accounting is assumed. The course includes a description and derivation of financial statements prepared by accountants and a discussion of a conceptual framework which provides rationale for accounting practices.
A comprehensive study of the methods of financial accounting. Special emphasis is given to the theoretical basis for accounting. Topics include: time value of money, financial statements, accounting cycle, and accounting for current assets. Prerequisite: ACTG 222 and competency in Excel. (Fall 2023)
Continuation of ACTG 321. Continued study of theory covering such topics as fixed assets, current and long-term liabilities, investments, error analysis, revenue recognition, and statement of cash flow. Prerequisite: ACTG 321. (Spring 2024)
Methods and procedures of ascertaining and distributing the costs of production materials, labor and overhead, the securing of unit costs under job order, and process methods of production. 160 – Course Descriptions
Emphasis on income tax provisions as they relate to individuals. There is some emphasis on tax provisions affecting businesses. Prerequisite: ACTG 222. (Fall 2026)
Continuation of ACTG 322. Topics covered are issues related to intangible assets, income tax accounting, accounting for leases, shareholder equity, dilutive securities and an introduction to some advanced accounting topics. Prerequisite: ACTG 322. (Fall 2022)
A study of advanced accounting procedures as they apply to business combinations. Other topics include partnership accounting and foreign currency transactions including hedging and foreign currency financial statement translation. Prerequisite: ACTG 422. (Spring 2027)
Emphasizes accounting issues unique to nonprofit organizations, including non-exchange transactions and lack of ownership interest. Content coverage also includes accounting and reporting for state and local governments and other nongovernmental organizations (NGOs). (Spring 2023)
This course is the culmination of theory, designed to synchronize concepts learned in the accounting curriculum while incorporating practical application. Taken during the senior year, this course will focus on current issues in accounting and best practices in industry through cases, simulations, research, and community engagement. (Spring 2024)
Study of the work of an accountant as it relates to the examination and attesting to the reliability of management's financial reports. Topics include standards, legal liability, internal control, sampling, evidence and the auditor's report. Prerequisite: ACTG 321. (Spring 2027)
Work experience designed to integrate practice and theory and to give accounting majors insight into current policies, procedures and problems in all types of organizations. Frequent consultation with and written reports to the faculty advisor guide the student's experience. Travel and personal expenses are the student's responsibility. Can be done during the summer. Grading is on a Pass/Fail basis. This is highly recommended for accounting majors. Prerequisite: admission to the department and junior or senior standing; application at least one semester in advance; and a department GPA of at least 2.7. Core: CL Course Descriptions - 161
