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Acct 115 - Principles of Accounting I (3-0-3) Basic accounting concepts, documents, work sheets, ledgers, and procedures for keeping accounts. Emphasis given to inventory and job order accounting methods.
Acct 116 - Principles of Accounting II (3-0-3) Prerequisite: Acct 115. A continuation of Acct 115. Valuation, depreciation, costing methods, overhead accumulations, and distribution. Emphasis given to standard costs, cost estimating and budgets.
Acct 117 - Principles of Financial Accounting (3-0-3) This is an introductory course designed to develop fundamentals of financial accounting-a process of identifying, recording, and communicating economic events of an organization. This course will provide students with an opportunity to develop skills in applying financial accounting principles to record basic economic transactions, summarize and present such transactions in financial statements as well as analyze reported accounting information by using ratios. Effective From: Fall 2009
Acct 215 - Managerial Accounting (3-0-3) Prerequisites: Acct 116 or Acct 117. This course introduces fundamentals of cost and managerial accounting, including an introduction to job orders and process costing systems, cost allocation, cost behavior, managerial decision models, cost and budgetary planning and control, standard costing, analysis of variance, and responsibility accounting. The course is designed to develop the fundamentals of managerial accounting and provide students with a working knowledge of how accounting data are used by management in planning, decision-making and operational control. Effective From: Fall 2009
Acct 315 - Accounting for Managerial Decision Making (3-0-3) This course wil concentrate on management decisions and the contribution of accounting toward making these decisions. Emphasis is upon using accounting information to solve business problems.
Acct 317 - Managerial Accounting (3-0-3) Prerequisites: Acct 115, Acct 116. The techniques of evaluating labor, material and overhead costs. Rate of return, variance analysis, and break-even analysis.
Acct 325 - Managerial Accounting II (3-0-3) A study of the concepts and techniques used by cost accountants to assist decision-makers within the organization. In-depth, real-world scenarios will be discussed including process accounting, job-order accounting, measuring quality costs, activity-based costing, and evaluating performance. Students will be introduced to methods currently being used by American busiensses, including service firms, as well as manufacturers. Effective From: Spring 2010
Acct 415 - Auditing (3-0-3) An examination of current auditing theory and procedures employed in carrying out the audit. The course will cover the life cycle of the audit from accepting an audit, gathering evidence to giving an opinion on a company's financial reports. Effective From: Spring 2010
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