ACCT-402 Federal Taxes
This course is intended to make the student aware of the major tax issues that influence decision-making by businesses and individuals. Specific topics include tax planning, income determination, capital vs. ordinary income, the deductibility of expenses, and the tax implications of various forms of business entities.
ACCT-241 Intermediate Accounting I
An intensive course designed to broaden and strengthen the foundation laid in the introductory courses. Accounting principles are analyzed and applied in the preparation of financial statements, utilization of time value of money concepts, and examination of cash, short-term investments, receivables, and inventories. Includes computer applications.
ACCT-242 Intermediate Accounting II
A continuation of ACCT 241. Topics include current liabilities and contingencies, long-term assets, long-term debt, and owner?s equity. Requires computer usage.
ACCT-341 Intermediate Accounting III
A study of complex accounting topics and analytical procedures. Topics include revenue recognition, accounting for investments, pensions, leases, and income taxes; accounting changes, errors, incomplete records, and analysis of cash flows. Computer usage is integrated.
ACCT-342 Advanced Accounting
In-depth study of complex entities including partnerships, branch accounting, mergers, consolidations, foreign currency translations, and international financial reporting standards. Requires computer usage.
ACCT-343 Cost Accounting
Students analyze cost behavior, accumulation and allocation concepts in job and activity based costing and process costing systems. Students also examine estimated cost systems; budgetary control with standard costs; and cost and profit analysis for decision-making purposes. Computer usage is integrated.
A course designed to give the accounting student an understanding of auditing theory. Topics include generally accepted auditing standards, audit reports, professional ethics, fraud auditing, internal control, and sampling and evidence-gathering techniques.
ACCT-480 Accounting Seminar
This course gives the student an understanding of accounting for non-profit organizations and governmental entities. Special attention is placed on reporting requirements and government oversight.