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 , post-retirement accounting for benefits and pensions , lease accounting , revenue recognition , in-depth analysis of cash flow statements , and full disclosure . |
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 . |
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 . |
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 . |
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 . |
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 Take ACC-315 ; Minimum grade C . ( Required , Previous ). |