| 201 |
Survey of Accounting |
A survey course designed for non-business majors who realize the value
of possessing basic accounting knowledge. This course takes the
student through the basics: What accounting information is, what it
means and how it is used. Students examine financial statements and
discover what they do and do not communicate. This course may not be
used to meet the credit requirements in the Accounting and Business
Administration major. This course fulfills the accounting requirements for
a business minor. Technological prerequisite: Basic knowledge of
Windows operating systems and the Microsoft Office suite.(Sp) |
| 231 |
Principles of Accounting I |
Introduction to financial accounting as an information system,
double-entry, business income, accounting cycle, assets, liabilities,
capital, and retained earnings. Prerequisite: second semester freshman
standing. Technological prerequisite: Basic knowledge of Windows
operating systems and the Microsoft Office suite. (F, Sp, SS) |
| 232 |
Principles of Accounting II |
Introduction to the information needs of internal management for
decision making; use and interpretation of accounting data in the
planning and controlling of business activities, cost accounting, variance
and statement analysis, and statement of cash flows. Prerequisite: ACCT
231. Technological prerequisite: Basic knowledge of Windows operating
systems and the Microsoft Office suite.
(F, Sp, SS) |
| 279 |
Cooperative Education & Internship |
|
| 289 |
Special Topics in Accounting |
|
| 321 |
Intermediate Accounting I |
This course is designed to provide an in-depth study of current financial
accounting theory and concepts. Generally accepted accounting
principles applicable to business income measurement, the related asset
and equity valuations, and reporting and disclosure requirements are
developed in the context of present day accounting practice.
Prerequisite: ACCT 232. Technological prerequisite: Basic knowledge of
Windows operating systems and the Microsoft Office suite. (F) |
| 322 |
Intermediate Accounting II |
This course is a continuation of Accounting 321. The focus in this class
is on accounting relating to business enterprisesA? decisions concerning
financing, acquisitions, presentation of information in financial
statements, and financial statement analysis. Areas studied include
accounting theory and practice pertaining to bonds, stockholdersA?
equity, including transactions regarding issuing stock, purchasing
treasury stock, dividends, stock splits, and retained earnings, basic and
fully diluted earnings per share and dilutive securities.Prerequisite:
ACCT 321. Technological prerequisite: Basic knowledge of Windows
operating systems and the Microsoft Office suite. (Sp) |
| 324 |
Non-Profit Accounting |
Non-profit accounting focuses on the study of accounting procedures
and financial statement presentation for the federal, state and local
governments and on organizations who have been specifically created to
be nonprofit, i.e., colleges and universities, health and welfare agencies,
and churches. Prerequisite: ACCT 232. |
| 356 |
Managerial Cost Accounting |
Concepts and techniques of reporting to internal users of financial
information will be emphasized along with planning and control, product
costing and special decisions. Prerequisite: ACCT 232. Technological
prerequisite: Basic knowledge of Windows operating systems and the
Microsoft Office suite. (F) |
