Undergraduate Catalog 2023-2024 | страница 196

Course Name
Long Title
Description
Min Credits
ACC-105
Principles of Accounting I
An introduction to basic principles of financial
3.00
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 .
Requisites ( Syntax )
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 .
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 Take ACC-105 ; Minimum grade C . ( Required , Previous ).
3.00 Take ACC-106 ; Minimum grade C . ( Required , Previous ).
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 Take ACC-205 ; Minimum grade C . ( Required , Previous ).