|
Acct 115 - Fundamentals of Financial Accounting (3-0-3)
This is an introductory-level financial accounting course designed to develop fundamentals of financial accounting. This course will help students develop skills in applying financial accounting principles to record basic economic transactions, summarize and present such transactions in financial statements as well as to analyze reported accounting information from a user's perspective to make informed financial decisions. Students will also learn to appreciate accounting as a dynamic, changing discipline rather than an inflexible set of rules. Effective From: Fall 2010
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. Effective Until: Spring 2010
Acct 117 - Survey of 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: Spring 2011
Acct 215 - Managerial Accounting I (3-0-3)
Prerequisites: Acct 115 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 2010
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. Effective Until: Spring 2010
Acct 325 - Intermediate Accounting I (3-0-3)
Prerequisites: Acct 115 or 117
This course provides an in-depth study of generally accepted accounting principles in the classification, presentation and disclosure of assets required by external users of financial statements. Students will learn to complete accounting cycle activities; prepare and evaluate financial statements with data from an accounting information system; apply financial accounting functions and theory to recognize and measure different types of assets; calculate earnings per share; carry out income tax accounting; and understand the nature and effect of accounting errors.
Effective From: Fall 2010
Acct 335 - Managerial Accounting II (3-0-3)
Acct 335, Managerial Accounting II
Prereq: Acct 215
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 businesses, including service firms, as well as manufacturers. Effective From: Fall 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
Acct 425 - Tax Accounting I (3-0-3)
Prerequisite: Acct 115 or Acct 117. This course is the first part of the two tax accounting courses, with a focus on federal individual income taxation. It is designed to give the students a comprehensive understanding of personal income tax laws and to able him to prepare personal income tax returns of considerable complexity. Topics covered in this course will include gross income, property transactions, capital gains/losses, itemized deductions employee expenses, depreciation, accounting methods and tax credits, among others. Effective From: Fall 2010
Acct 435 - Intermediate Accounting II (3-0-3)
Prerequisite: Acct 325. This is the second part of the two intermediate level financial accounting courses designed to review the basic financial required statements and provide accounting students with in-depth study of accounting principles advanced by responsible professional organizations. Topics covered include the classification, presentation and disclosure of assets, liabilities and stockholders' equity for external users of financial information. Effective From: Fall 2010
|
