|
Long Title |
Min Credits |
Description |
Requisites |
ACC-105 |
Principles of Accounting I |
3 |
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 . |
|
ACC-106 |
Principles of Accounting II |
3 |
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 . |
Take ACC-105 ; Minimum grade C .
( Required , Previous ).
|
ACC-205 |
Intermediate Accounting I |
3 |
ACC-206 |
Intermediate Accounting II |
3 |
ACC-207 |
Intermediate Acc III |
3 |
ACC-301 |
Managerial Accounting |
3 |
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 .
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 .
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 , post-retirement accounting for benefits and pensions , lease accounting , revenue recognition , in-depth analysis of cash flow statements , and full disclosure . 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 .
Take ACC-106 ; Minimum grade C . ( Required , Previous ).
Take ACC-205 ; Minimum grade C . ( Required , Previous ).
Take ACC-206 . ( Required , Previous ).
Take ACC-106 . ( Required , Previous ). | Take ACC-302 . ( Required , Previous ).
ACC-302 Financial Accounting 3
This course is an in-depth study of the role that financial accounting data plays in the decision- making process of managers of both forprofit and nonprofit organizations . Topics include examination of financial statements and financial statement analysis .
Take ACC-106 ; Minimum grade C . ( Required , Previous ).