Course Descriptions-test

This course is designed to provide an introduction to financial accounting from the user’s perspective. Its primary purpose is to promote understanding of financial accounting information for decision-making purposes and to focus on financial accounting’s role in communication business results.

This course introduces the student to the use of accounting information by managers. Topics include the use of accounting information for planning and control, capital investment, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. (Prerequisite: ACC 100 Principles of Financial Accounting)

This course is an advanced treatment of managerial accounting/cost accounting. Emphasis is on budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Emphasis is on decision-making and performance evaluation techniques in management/cost accounting utilizing case studies. (Prerequisite: ACC 200 Principles of Managerial Accounting)

This course is the first in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. (Prerequisite: ACC 100 Principles of Financial Accounting & ACC 200 Principles of Managerial Accounting)

This is the second in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on revenue recognition as well as operating assets and liabilities. Later emphasis will be on accounting for stockholder’s equity. (Prerequisite: ACC 300 Intermediate Accounting I)

This course is a follow-on to ACC 310. Topics include: investments in financial assets, accounting for income taxes, accounting for leases, accounting for employee compensation and benefits, earning per share, accounting changes and error analysis, and statement of cash flows. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course involves preparation of individual federal income taxes. The focus of this course is basic tax issues for students relative to individual reporting. Topics include basic income tax computation, income definition, property transactions, taxes and investment and financing decisions, etc. The purpose is to provide a basic understanding of the role of taxes in decision-making. The materials used in this course include the tax law (the Internal Revenue Code), authoritative government regulations, and government background studies on taxation. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course is a continuation of federal income taxes subject matter. The focus of this course is on corporations and their tax obligations. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 350 Taxation I)

This course involves the advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. The course emphasizes accounting principles in relation to installment sales, consignments, segments of business enterprises, interim reporting, SEC reporting, and multinational companies. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is a continuation of ACC 400 and is designed for accounting majors as it involves advanced application of financial reporting concepts. The main emphasis is on multinational accounting, SEC reporting, partnerships, and governmental entities. (Prerequisite: ACC 400 Advanced Accounting I)

This course is designed to provide an introduction to auditing. The objectives include principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also ethical and legal aspects and considerations are emphasized. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course continues with the concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. (Prerequisite: ACC 420: Auditing I)

Upon successful completion of this course, the student will have gained the tools necessary to make informed decisions on a broad range of accounting challenges faced by multinational enterprises. Also, the student will learn the ways different countries perceive and interpret certain accounting topics and the rationale behind how they deal with them. The purpose of this course is to examine the managerial and financial accounting function from an international perspective, focusing on the flow of information in multiple currencies, complying with reporting requirements in the United States, Europe and Japan. Case studies will be used to illustrate the specific day-to-day complexities of accounting issues that are encountered in international business operations. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is designed to provide an advanced introduction to financial and managerial accounting from the users’ perspective. Its primary purposes are to promote understanding of financial and managerial accounting information for decision-making purposes and to focus on financial and managerial accounting’s role in decision-making and communicating financial results.

This course is designed to provide an introduction to financial accounting from the user’s perspective. Its primary purpose is to promote understanding of financial accounting information for decision-making purposes and to focus on financial accounting’s role in communication business results.

This course introduces the student to the use of accounting information by managers. Topics include the use of accounting information for planning and control, capital investment, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. (Prerequisite: ACC 100 Principles of Financial Accounting)

This course is an advanced treatment of managerial accounting/cost accounting. Emphasis is on budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Emphasis is on decision-making and performance evaluation techniques in management/cost accounting utilizing case studies. (Prerequisite: ACC 200 Principles of Managerial Accounting)

This course is the first in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. (Prerequisite: ACC 100 Principles of Financial Accounting & ACC 200 Principles of Managerial Accounting)

This is the second in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on revenue recognition as well as operating assets and liabilities. Later emphasis will be on accounting for stockholder’s equity. (Prerequisite: ACC 300 Intermediate Accounting I)

This course is a follow-on to ACC 310. Topics include: investments in financial assets, accounting for income taxes, accounting for leases, accounting for employee compensation and benefits, earning per share, accounting changes and error analysis, and statement of cash flows. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course involves preparation of individual federal income taxes. The focus of this course is basic tax issues for students relative to individual reporting. Topics include basic income tax computation, income definition, property transactions, taxes and investment and financing decisions, etc. The purpose is to provide a basic understanding of the role of taxes in decision-making. The materials used in this course include the tax law (the Internal Revenue Code), authoritative government regulations, and government background studies on taxation. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course is a continuation of federal income taxes subject matter. The focus of this course is on corporations and their tax obligations. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 350 Taxation I)

This course involves the advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. The course emphasizes accounting principles in relation to installment sales, consignments, segments of business enterprises, interim reporting, SEC reporting, and multinational companies. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is a continuation of ACC 400 and is designed for accounting majors as it involves advanced application of financial reporting concepts. The main emphasis is on multinational accounting, SEC reporting, partnerships, and governmental entities. (Prerequisite: ACC 400 Advanced Accounting I)

This course is designed to provide an introduction to auditing. The objectives include principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also ethical and legal aspects and considerations are emphasized. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course continues with the concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. (Prerequisite: ACC 420: Auditing I)

Upon successful completion of this course, the student will have gained the tools necessary to make informed decisions on a broad range of accounting challenges faced by multinational enterprises. Also, the student will learn the ways different countries perceive and interpret certain accounting topics and the rationale behind how they deal with them. The purpose of this course is to examine the managerial and financial accounting function from an international perspective, focusing on the flow of information in multiple currencies, complying with reporting requirements in the United States, Europe and Japan. Case studies will be used to illustrate the specific day-to-day complexities of accounting issues that are encountered in international business operations. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is designed to provide an advanced introduction to financial and managerial accounting from the users’ perspective. Its primary purposes are to promote understanding of financial and managerial accounting information for decision-making purposes and to focus on financial and managerial accounting’s role in decision-making and communicating financial results.

This course is designed to provide an introduction to financial accounting from the user’s perspective. Its primary purpose is to promote understanding of financial accounting information for decision-making purposes and to focus on financial accounting’s role in communication business results.

This course introduces the student to the use of accounting information by managers. Topics include the use of accounting information for planning and control, capital investment, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. (Prerequisite: ACC 100 Principles of Financial Accounting)

This course is an advanced treatment of managerial accounting/cost accounting. Emphasis is on budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Emphasis is on decision-making and performance evaluation techniques in management/cost accounting utilizing case studies. (Prerequisite: ACC 200 Principles of Managerial Accounting)

This course is the first in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. (Prerequisite: ACC 100 Principles of Financial Accounting & ACC 200 Principles of Managerial Accounting)

This is the second in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on revenue recognition as well as operating assets and liabilities. Later emphasis will be on accounting for stockholder’s equity. (Prerequisite: ACC 300 Intermediate Accounting I)

This course is a follow-on to ACC 310. Topics include: investments in financial assets, accounting for income taxes, accounting for leases, accounting for employee compensation and benefits, earning per share, accounting changes and error analysis, and statement of cash flows. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course involves preparation of individual federal income taxes. The focus of this course is basic tax issues for students relative to individual reporting. Topics include basic income tax computation, income definition, property transactions, taxes and investment and financing decisions, etc. The purpose is to provide a basic understanding of the role of taxes in decision-making. The materials used in this course include the tax law (the Internal Revenue Code), authoritative government regulations, and government background studies on taxation. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course is a continuation of federal income taxes subject matter. The focus of this course is on corporations and their tax obligations. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 350 Taxation I)

This course involves the advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. The course emphasizes accounting principles in relation to installment sales, consignments, segments of business enterprises, interim reporting, SEC reporting, and multinational companies. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is a continuation of ACC 400 and is designed for accounting majors as it involves advanced application of financial reporting concepts. The main emphasis is on multinational accounting, SEC reporting, partnerships, and governmental entities. (Prerequisite: ACC 400 Advanced Accounting I)

This course is designed to provide an introduction to auditing. The objectives include principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also ethical and legal aspects and considerations are emphasized. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course continues with the concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. (Prerequisite: ACC 420: Auditing I)

Upon successful completion of this course, the student will have gained the tools necessary to make informed decisions on a broad range of accounting challenges faced by multinational enterprises. Also, the student will learn the ways different countries perceive and interpret certain accounting topics and the rationale behind how they deal with them. The purpose of this course is to examine the managerial and financial accounting function from an international perspective, focusing on the flow of information in multiple currencies, complying with reporting requirements in the United States, Europe and Japan. Case studies will be used to illustrate the specific day-to-day complexities of accounting issues that are encountered in international business operations. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is designed to provide an advanced introduction to financial and managerial accounting from the users’ perspective. Its primary purposes are to promote understanding of financial and managerial accounting information for decision-making purposes and to focus on financial and managerial accounting’s role in decision-making and communicating financial results.

This course is designed to provide an introduction to financial accounting from the user’s perspective. Its primary purpose is to promote understanding of financial accounting information for decision-making purposes and to focus on financial accounting’s role in communication business results.

This course introduces the student to the use of accounting information by managers. Topics include the use of accounting information for planning and control, capital investment, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. (Prerequisite: ACC 100 Principles of Financial Accounting)

This course is an advanced treatment of managerial accounting/cost accounting. Emphasis is on budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Emphasis is on decision-making and performance evaluation techniques in management/cost accounting utilizing case studies. (Prerequisite: ACC 200 Principles of Managerial Accounting)

This course is the first in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. (Prerequisite: ACC 100 Principles of Financial Accounting & ACC 200 Principles of Managerial Accounting)

This is the second in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on revenue recognition as well as operating assets and liabilities. Later emphasis will be on accounting for stockholder’s equity. (Prerequisite: ACC 300 Intermediate Accounting I)

This course is a follow-on to ACC 310. Topics include: investments in financial assets, accounting for income taxes, accounting for leases, accounting for employee compensation and benefits, earning per share, accounting changes and error analysis, and statement of cash flows. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course involves preparation of individual federal income taxes. The focus of this course is basic tax issues for students relative to individual reporting. Topics include basic income tax computation, income definition, property transactions, taxes and investment and financing decisions, etc. The purpose is to provide a basic understanding of the role of taxes in decision-making. The materials used in this course include the tax law (the Internal Revenue Code), authoritative government regulations, and government background studies on taxation. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course is a continuation of federal income taxes subject matter. The focus of this course is on corporations and their tax obligations. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 350 Taxation I)

This course involves the advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. The course emphasizes accounting principles in relation to installment sales, consignments, segments of business enterprises, interim reporting, SEC reporting, and multinational companies. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is a continuation of ACC 400 and is designed for accounting majors as it involves advanced application of financial reporting concepts. The main emphasis is on multinational accounting, SEC reporting, partnerships, and governmental entities. (Prerequisite: ACC 400 Advanced Accounting I)

This course is designed to provide an introduction to auditing. The objectives include principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also ethical and legal aspects and considerations are emphasized. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course continues with the concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. (Prerequisite: ACC 420: Auditing I)

Upon successful completion of this course, the student will have gained the tools necessary to make informed decisions on a broad range of accounting challenges faced by multinational enterprises. Also, the student will learn the ways different countries perceive and interpret certain accounting topics and the rationale behind how they deal with them. The purpose of this course is to examine the managerial and financial accounting function from an international perspective, focusing on the flow of information in multiple currencies, complying with reporting requirements in the United States, Europe and Japan. Case studies will be used to illustrate the specific day-to-day complexities of accounting issues that are encountered in international business operations. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is designed to provide an advanced introduction to financial and managerial accounting from the users’ perspective. Its primary purposes are to promote understanding of financial and managerial accounting information for decision-making purposes and to focus on financial and managerial accounting’s role in decision-making and communicating financial results.

This course is designed to provide an introduction to financial accounting from the user’s perspective. Its primary purpose is to promote understanding of financial accounting information for decision-making purposes and to focus on financial accounting’s role in communication business results.

This course introduces the student to the use of accounting information by managers. Topics include the use of accounting information for planning and control, capital investment, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. (Prerequisite: ACC 100 Principles of Financial Accounting)

This course is an advanced treatment of managerial accounting/cost accounting. Emphasis is on budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Emphasis is on decision-making and performance evaluation techniques in management/cost accounting utilizing case studies. (Prerequisite: ACC 200 Principles of Managerial Accounting)

This course is the first in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. (Prerequisite: ACC 100 Principles of Financial Accounting & ACC 200 Principles of Managerial Accounting)

This is the second in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on revenue recognition as well as operating assets and liabilities. Later emphasis will be on accounting for stockholder’s equity. (Prerequisite: ACC 300 Intermediate Accounting I)

This course is a follow-on to ACC 310. Topics include: investments in financial assets, accounting for income taxes, accounting for leases, accounting for employee compensation and benefits, earning per share, accounting changes and error analysis, and statement of cash flows. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course involves preparation of individual federal income taxes. The focus of this course is basic tax issues for students relative to individual reporting. Topics include basic income tax computation, income definition, property transactions, taxes and investment and financing decisions, etc. The purpose is to provide a basic understanding of the role of taxes in decision-making. The materials used in this course include the tax law (the Internal Revenue Code), authoritative government regulations, and government background studies on taxation. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course is a continuation of federal income taxes subject matter. The focus of this course is on corporations and their tax obligations. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 350 Taxation I)

This course involves the advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. The course emphasizes accounting principles in relation to installment sales, consignments, segments of business enterprises, interim reporting, SEC reporting, and multinational companies. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is a continuation of ACC 400 and is designed for accounting majors as it involves advanced application of financial reporting concepts. The main emphasis is on multinational accounting, SEC reporting, partnerships, and governmental entities. (Prerequisite: ACC 400 Advanced Accounting I)

This course is designed to provide an introduction to auditing. The objectives include principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also ethical and legal aspects and considerations are emphasized. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course continues with the concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. (Prerequisite: ACC 420: Auditing I)

Upon successful completion of this course, the student will have gained the tools necessary to make informed decisions on a broad range of accounting challenges faced by multinational enterprises. Also, the student will learn the ways different countries perceive and interpret certain accounting topics and the rationale behind how they deal with them. The purpose of this course is to examine the managerial and financial accounting function from an international perspective, focusing on the flow of information in multiple currencies, complying with reporting requirements in the United States, Europe and Japan. Case studies will be used to illustrate the specific day-to-day complexities of accounting issues that are encountered in international business operations. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is designed to provide an advanced introduction to financial and managerial accounting from the users’ perspective. Its primary purposes are to promote understanding of financial and managerial accounting information for decision-making purposes and to focus on financial and managerial accounting’s role in decision-making and communicating financial results.

This course is designed to provide an introduction to financial accounting from the user’s perspective. Its primary purpose is to promote understanding of financial accounting information for decision-making purposes and to focus on financial accounting’s role in communication business results.

This course introduces the student to the use of accounting information by managers. Topics include the use of accounting information for planning and control, capital investment, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. (Prerequisite: ACC 100 Principles of Financial Accounting)

This course is an advanced treatment of managerial accounting/cost accounting. Emphasis is on budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Emphasis is on decision-making and performance evaluation techniques in management/cost accounting utilizing case studies. (Prerequisite: ACC 200 Principles of Managerial Accounting)

This course is the first in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. (Prerequisite: ACC 100 Principles of Financial Accounting & ACC 200 Principles of Managerial Accounting)

This is the second in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on revenue recognition as well as operating assets and liabilities. Later emphasis will be on accounting for stockholder’s equity. (Prerequisite: ACC 300 Intermediate Accounting I)

This course is a follow-on to ACC 310. Topics include: investments in financial assets, accounting for income taxes, accounting for leases, accounting for employee compensation and benefits, earning per share, accounting changes and error analysis, and statement of cash flows. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course involves preparation of individual federal income taxes. The focus of this course is basic tax issues for students relative to individual reporting. Topics include basic income tax computation, income definition, property transactions, taxes and investment and financing decisions, etc. The purpose is to provide a basic understanding of the role of taxes in decision-making. The materials used in this course include the tax law (the Internal Revenue Code), authoritative government regulations, and government background studies on taxation. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course is a continuation of federal income taxes subject matter. The focus of this course is on corporations and their tax obligations. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 350 Taxation I)

This course involves the advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. The course emphasizes accounting principles in relation to installment sales, consignments, segments of business enterprises, interim reporting, SEC reporting, and multinational companies. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is a continuation of ACC 400 and is designed for accounting majors as it involves advanced application of financial reporting concepts. The main emphasis is on multinational accounting, SEC reporting, partnerships, and governmental entities. (Prerequisite: ACC 400 Advanced Accounting I)

This course is designed to provide an introduction to auditing. The objectives include principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also ethical and legal aspects and considerations are emphasized. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course continues with the concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. (Prerequisite: ACC 420: Auditing I)

Upon successful completion of this course, the student will have gained the tools necessary to make informed decisions on a broad range of accounting challenges faced by multinational enterprises. Also, the student will learn the ways different countries perceive and interpret certain accounting topics and the rationale behind how they deal with them. The purpose of this course is to examine the managerial and financial accounting function from an international perspective, focusing on the flow of information in multiple currencies, complying with reporting requirements in the United States, Europe and Japan. Case studies will be used to illustrate the specific day-to-day complexities of accounting issues that are encountered in international business operations. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is designed to provide an advanced introduction to financial and managerial accounting from the users’ perspective. Its primary purposes are to promote understanding of financial and managerial accounting information for decision-making purposes and to focus on financial and managerial accounting’s role in decision-making and communicating financial results.

This course is designed to provide an introduction to financial accounting from the user’s perspective. Its primary purpose is to promote understanding of financial accounting information for decision-making purposes and to focus on financial accounting’s role in communication business results.

This course introduces the student to the use of accounting information by managers. Topics include the use of accounting information for planning and control, capital investment, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. (Prerequisite: ACC 100 Principles of Financial Accounting)

This course is an advanced treatment of managerial accounting/cost accounting. Emphasis is on budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Emphasis is on decision-making and performance evaluation techniques in management/cost accounting utilizing case studies. (Prerequisite: ACC 200 Principles of Managerial Accounting)

This course is the first in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. (Prerequisite: ACC 100 Principles of Financial Accounting & ACC 200 Principles of Managerial Accounting)

This is the second in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on revenue recognition as well as operating assets and liabilities. Later emphasis will be on accounting for stockholder’s equity. (Prerequisite: ACC 300 Intermediate Accounting I)

This course is a follow-on to ACC 310. Topics include: investments in financial assets, accounting for income taxes, accounting for leases, accounting for employee compensation and benefits, earning per share, accounting changes and error analysis, and statement of cash flows. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course involves preparation of individual federal income taxes. The focus of this course is basic tax issues for students relative to individual reporting. Topics include basic income tax computation, income definition, property transactions, taxes and investment and financing decisions, etc. The purpose is to provide a basic understanding of the role of taxes in decision-making. The materials used in this course include the tax law (the Internal Revenue Code), authoritative government regulations, and government background studies on taxation. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course is a continuation of federal income taxes subject matter. The focus of this course is on corporations and their tax obligations. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 350 Taxation I)

This course involves the advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. The course emphasizes accounting principles in relation to installment sales, consignments, segments of business enterprises, interim reporting, SEC reporting, and multinational companies. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is a continuation of ACC 400 and is designed for accounting majors as it involves advanced application of financial reporting concepts. The main emphasis is on multinational accounting, SEC reporting, partnerships, and governmental entities. (Prerequisite: ACC 400 Advanced Accounting I)

This course is designed to provide an introduction to auditing. The objectives include principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also ethical and legal aspects and considerations are emphasized. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course continues with the concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. (Prerequisite: ACC 420: Auditing I)

Upon successful completion of this course, the student will have gained the tools necessary to make informed decisions on a broad range of accounting challenges faced by multinational enterprises. Also, the student will learn the ways different countries perceive and interpret certain accounting topics and the rationale behind how they deal with them. The purpose of this course is to examine the managerial and financial accounting function from an international perspective, focusing on the flow of information in multiple currencies, complying with reporting requirements in the United States, Europe and Japan. Case studies will be used to illustrate the specific day-to-day complexities of accounting issues that are encountered in international business operations. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is designed to provide an advanced introduction to financial and managerial accounting from the users’ perspective. Its primary purposes are to promote understanding of financial and managerial accounting information for decision-making purposes and to focus on financial and managerial accounting’s role in decision-making and communicating financial results.

This course is designed to provide an introduction to financial accounting from the user’s perspective. Its primary purpose is to promote understanding of financial accounting information for decision-making purposes and to focus on financial accounting’s role in communication business results.

This course introduces the student to the use of accounting information by managers. Topics include the use of accounting information for planning and control, capital investment, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. (Prerequisite: ACC 100 Principles of Financial Accounting)

This course is an advanced treatment of managerial accounting/cost accounting. Emphasis is on budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Emphasis is on decision-making and performance evaluation techniques in management/cost accounting utilizing case studies. (Prerequisite: ACC 200 Principles of Managerial Accounting)

This course is the first in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. (Prerequisite: ACC 100 Principles of Financial Accounting & ACC 200 Principles of Managerial Accounting)

This is the second in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on revenue recognition as well as operating assets and liabilities. Later emphasis will be on accounting for stockholder’s equity. (Prerequisite: ACC 300 Intermediate Accounting I)

This course is a follow-on to ACC 310. Topics include: investments in financial assets, accounting for income taxes, accounting for leases, accounting for employee compensation and benefits, earning per share, accounting changes and error analysis, and statement of cash flows. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course involves preparation of individual federal income taxes. The focus of this course is basic tax issues for students relative to individual reporting. Topics include basic income tax computation, income definition, property transactions, taxes and investment and financing decisions, etc. The purpose is to provide a basic understanding of the role of taxes in decision-making. The materials used in this course include the tax law (the Internal Revenue Code), authoritative government regulations, and government background studies on taxation. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course is a continuation of federal income taxes subject matter. The focus of this course is on corporations and their tax obligations. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 350 Taxation I)

This course involves the advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. The course emphasizes accounting principles in relation to installment sales, consignments, segments of business enterprises, interim reporting, SEC reporting, and multinational companies. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is a continuation of ACC 400 and is designed for accounting majors as it involves advanced application of financial reporting concepts. The main emphasis is on multinational accounting, SEC reporting, partnerships, and governmental entities. (Prerequisite: ACC 400 Advanced Accounting I)

This course is designed to provide an introduction to auditing. The objectives include principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also ethical and legal aspects and considerations are emphasized. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course continues with the concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. (Prerequisite: ACC 420: Auditing I)

Upon successful completion of this course, the student will have gained the tools necessary to make informed decisions on a broad range of accounting challenges faced by multinational enterprises. Also, the student will learn the ways different countries perceive and interpret certain accounting topics and the rationale behind how they deal with them. The purpose of this course is to examine the managerial and financial accounting function from an international perspective, focusing on the flow of information in multiple currencies, complying with reporting requirements in the United States, Europe and Japan. Case studies will be used to illustrate the specific day-to-day complexities of accounting issues that are encountered in international business operations. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is designed to provide an advanced introduction to financial and managerial accounting from the users’ perspective. Its primary purposes are to promote understanding of financial and managerial accounting information for decision-making purposes and to focus on financial and managerial accounting’s role in decision-making and communicating financial results.

This course is designed to provide an introduction to financial accounting from the user’s perspective. Its primary purpose is to promote understanding of financial accounting information for decision-making purposes and to focus on financial accounting’s role in communication business results.

This course introduces the student to the use of accounting information by managers. Topics include the use of accounting information for planning and control, capital investment, performance evaluation, decision-making and the statement of cash flows, along with financial statement analysis. (Prerequisite: ACC 100 Principles of Financial Accounting)

This course is an advanced treatment of managerial accounting/cost accounting. Emphasis is on budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Emphasis is on decision-making and performance evaluation techniques in management/cost accounting utilizing case studies. (Prerequisite: ACC 200 Principles of Managerial Accounting)

This course is the first in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on the foundations of financial accounting and include an in-depth study of generally accepted accounting principles and concepts. Emphasis will be on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. (Prerequisite: ACC 100 Principles of Financial Accounting & ACC 200 Principles of Managerial Accounting)

This is the second in a series of three intermediate financial accounting courses which provide a comprehensive study of financial accounting theory and financial accounting reporting. The course will concentrate on revenue recognition as well as operating assets and liabilities. Later emphasis will be on accounting for stockholder’s equity. (Prerequisite: ACC 300 Intermediate Accounting I)

This course is a follow-on to ACC 310. Topics include: investments in financial assets, accounting for income taxes, accounting for leases, accounting for employee compensation and benefits, earning per share, accounting changes and error analysis, and statement of cash flows. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course involves preparation of individual federal income taxes. The focus of this course is basic tax issues for students relative to individual reporting. Topics include basic income tax computation, income definition, property transactions, taxes and investment and financing decisions, etc. The purpose is to provide a basic understanding of the role of taxes in decision-making. The materials used in this course include the tax law (the Internal Revenue Code), authoritative government regulations, and government background studies on taxation. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I & ACC 310 Intermediate Accounting II)

This course is a continuation of federal income taxes subject matter. The focus of this course is on corporations and their tax obligations. There will be some exposure to current research on taxation. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 350 Taxation I)

This course involves the advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. The course emphasizes accounting principles in relation to installment sales, consignments, segments of business enterprises, interim reporting, SEC reporting, and multinational companies. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is a continuation of ACC 400 and is designed for accounting majors as it involves advanced application of financial reporting concepts. The main emphasis is on multinational accounting, SEC reporting, partnerships, and governmental entities. (Prerequisite: ACC 400 Advanced Accounting I)

This course is designed to provide an introduction to auditing. The objectives include principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also ethical and legal aspects and considerations are emphasized. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course continues with the concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. (Prerequisite: ACC 420: Auditing I)

Upon successful completion of this course, the student will have gained the tools necessary to make informed decisions on a broad range of accounting challenges faced by multinational enterprises. Also, the student will learn the ways different countries perceive and interpret certain accounting topics and the rationale behind how they deal with them. The purpose of this course is to examine the managerial and financial accounting function from an international perspective, focusing on the flow of information in multiple currencies, complying with reporting requirements in the United States, Europe and Japan. Case studies will be used to illustrate the specific day-to-day complexities of accounting issues that are encountered in international business operations. (Prerequisite: ACC 300 Intermediate Accounting I, ACC 310 Intermediate Accounting II, & ACC 320 Intermediate Accounting III)

This course is designed to provide an advanced introduction to financial and managerial accounting from the users’ perspective. Its primary purposes are to promote understanding of financial and managerial accounting information for decision-making purposes and to focus on financial and managerial accounting’s role in decision-making and communicating financial results.