Course Name Long Title |
Description |
Min Credits |
|
ACC-105 |
Principles of Accounting I |
An introduction to basic principles of financial accounting, the effects of business transactions, and the effect on the financial statements. Learn how to prepare basic financial statements and to engage in decision making |
|
essentials in our economic system through analysis of receivables and inventories. |
3.00 |
||
ACC-106 |
Principles of Accounting II |
An expansion of basic principles learned involving a deeper coverage of the complexities in the areas of accounting for depreciation, liabilities, and payroll taxes. Analysis of a corporation ' s shareholder ' s equity( bonds) |
|
and financial statements is stressed. |
3.00 |
||
ACC-205 |
Intermediate Accounting I |
This course provides a study of generally accepted accounting principles and introducing international financial reporting standards, as they relate to financial reporting. The conceptual framework is established and accounting theory developed as the foundation for accounting principles, constraints and qualitative characteristics. Problems relating to income determination, classification and form and content of financial |
|
statements are stressed. |
3.00 |
||
ACC-206 |
Intermediate Accounting II |
An expansion of the comprehensive study of generally accepted accounting principles and introducing the student of international financial reporting standards. Asset valuation, liability classification, analysis of stockholder ' s equity and more complex principles related to income determination in various business situations |
|
are discussed. |
3.00 |
||
ACC-207 |
Intermediate Acc III |
An in-depth study of GAAP( Generally Accepted Accounting Principles) and IFRS( International Fin Reporting Standards) reporting issues dealing with earnings per share calculations, investments, derivatives, postretirement accounting for benefits and pensions, lease accounting, revenue recognition, in-depth analysis of cash |
|
flow statements, and full disclosure. |
3.00 |
||
ACC-301 |
Managerial Accounting |
The study of accounting as an aid for management decision-making. Cost behavior, budget planning and control, |
|
and performance measurement are among the topics, which will be discussed. |
3.00 |
||
ACC-302 |
Financial Accounting |
This course is an in-depth study of the role that financial accounting data plays in the decision- making process of managers of both for-profit and nonprofit organizations. Topics include examination of financial statements and |
|
financial statement analysis. |
3.00 |
||
ACC-305 |
Cost Accounting |
An examination of the role and attitude of the cost manager and the skills necessary to gather information for the analysis of business situations. The goal of decision-making is stressed. The course contains analysis of costs |
|
including job, process and standard costing as well as the study of processes and efficiencies. |
3.00 |
||
ACC-315 |
Personal Taxes |
An intensified course involving taxation of individuals; tax policy, tax research, tax history, technical tax |
|
provisions, and tax planning including tax practice suggestions. |
3.00 |
||
ACC-316 |
Investment and Business Taxation |
A course designed to examine federal taxation of property transactions and the taxation of various forms of |
|
business organizations such as corporations, partnerships and S corporations. |
3.00 |
||
ACC-317 |
Accounting Information Systems |
Principals involved in establishing an accounting information system included are source documents, internal control, and the interfaces needed for managerial control of the business. The integration of managerial |
|
accounting, information needs with the design and implementation of systems is studied. |
3.00 |
||
ACC-405 |
Advanced Accounting |
This course includes aseries of discrete topics not previously included in other courses plus topics considered in greater depth here than in previous courses. Included are GAAP accounting, business combinations, government |
|
accounting, foreign currency translation and derivatives. |
3.00 |
||