13 courses with the subject ACC, 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.
An introduction to principles and practices with emphasis on the sole proprietorship, servicing and merchandising companies. The accounting cycle is applied to the analysis of transactions resultin in preparation, analysis and interpretation of financial statements. Hampton University 2018-2020
An introduction to principles and practices with emphasis on the partner- ship and corporate forms of business including manufacturing companies. It incorporates managerial concepts in planning, controlling, analyzing and internal reporting as it affects the decision-making process and emphasizes the preparation and analysis of the statement of cash flow. Prerequisite: ACC 203.
Study of financial statement format and terminology. Coverage of interme- diate accounting principles and presentation underlying assets, liabilities and equity sections of the balance sheet. Prerequisite: ACC 204.
Study of standard setting within the accounting profession. Cover- age of short and long-term liabilities, stockholders equity and earn- ings per share topics. In addition the course includes case study coverage of financial statement analysis and revenue recognition.
Education/Internship Trn./Credit 1-6. Co-ops and internships are on-the-job paid experiences in the area of accounting in business or government that serve as a laboratory for integrating the theoretical with practical experiences. Co-ops are for six months duration and worth up to 6 credits, whereas internships are for summer employment and worth up to 3 credits. Students may arrange for co-ops or internships in their junior and senior year. Prerequisite: ACC 204 and permission of the department chairperson.
A study of procedures for inventory valuation, budgeting, cost control, and development of price and production policy. Students prepare internal financial reports for management decision-making.
An examination of auditing standards and services in accounting; including ethical considerations and internal auditing. Prerequisite: ACC 310.
An analysis of principles and procedures of consolidations and mergers. Topics include business combinations, intercorporate investments and branch accounting. Prerequisite: ACC 310.
In-depth presentation, interpretation and analytical procedures required by Generally Accepted Accounting Principles (GAAP) as they relate to corpo- rations in financial difficulty (bankruptcy); estates and trusts; partner- ships (formation and operation); international accounting, governmental accounting, and not-for-profit entities. Prerequisite: ACC 310.
Introduction to the Business Federal Tax system. Coverage will include individual and corporate taxation as applied to deductions, losses, property transactions, tax computations and income recognition. Prerequisite: ACC 204.
Objectives include enabling students to understand how account- ing theory, standards and practices emerge, impact upon, and help to define the changing global technology. Students receive practice in selecting financial reporting standards which ethically meet the needs of industry, the capital markets, government agencies and other stakeholders in the economy. Current problems and their potential theoretical resolution are the subject of student research.
Accounting information for use in planning objectives and in controlling operations. A framework for measuring managerial performance as devel- oped through an analytic treatment of cost behavior. Prerequisite: ACC 204.
Accounting problems pertinent to the CPA certification examina- tion, the theory of accounting, review of auditing, tax and law prob- lems peculiar to the CPA examination. Graded on an S/U basis. APS (Atmospheric and Planetary Sciences)
Source: Hampton University's catalog, linked per course · table learning_unit · CourseShelf publish 59
