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    Accounting (Associate Degree)
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Course Descriptions:

    ACCT101 Principles of Accounting I (2-2-3)

Presents accounting principles and their application to various businesses. An introduction to the basic principles of financial accounting with emphasis on basic accounting procedures such as the recording of transactions, accounting cycle, income determination, and the preparation of financial statements. Other topics include inventories, receivables, and cash.
    ACCT102 Principles of Accounting II (2-2-3)

Continues accounting principles with emphasis on the application to partnerships, corporations, and the study of financial analysis. Includes an introduction to cost and managerial accounting. Other topics include plant assets, intangible assets, current and long-term liabilities.

Prerequisite(s): ACCT101
    ACCT199 Summer Internship (0-0-3)

This course is designed to provide practical training in the student's field of study through work experience. Students are graded on the basis of documentation of acquired learning as reported by student and employer. Eight weeks long; under instructor’s supervision.

Prerequisite(s): minimum 31 credit hours, minimum cumulative GPA 1.75
    ACCT200 Accounting Information Systems (3-0-3)

Introduces the computer in solving accounting problems. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial activities in the functional areas of logistics, marketing, personnel, and finance. Design and implementation of accounting systems with emphasis on decision support systems.

Prerequisite(s): ACCT102
    ACCT201 Intermediate Accounting I (3-0-3)

Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, temporary investments, receivables, inventories, plant assets, and investments in stocks and bonds. Introduces various accounting approaches and demonstrates the effect of these approaches on the users of financial statement.

Prerequisite(s): ACCT102
    ACCT202 Intermediate Accounting II (3-0-3)

Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate citital structure, long-term liabilities, paid-in citital and retained earnings, and investments. Includes extensive analysis and interpretation of financial statements.

Prerequisite(s): ACCT201
    ACCT203 International Accounting (3-0-3)

A study of accounting in a multinational context. Emphasis is on evolving international accounting and reporting standards, problems of foreign exchange and taxation, inter-company transfer pricing, and emerging issues in international accounting.

Prerequisite(s): ACCT201
    ACCT204 Accounting for Governmental and Non-Profit Organizations (3-0-3)

Introduces fund accounting as used by governmental and non-profit entities. Stresses differences between accounting principles of for-profit and not-for-profit organizations. Basic accounting concepts and techniques for governmental operations, financial reporting and disclosure problems.

Prerequisite(s): ACCT201
    ACCT205 Computer & Information Technology in Accounting (3-0-3)

Accounting application of electronic data processing including the preparation, interpretation, and use of computer information in financial decision-making.

Prerequisite(s): ACCT102
    ACCT206 Financial Accounting (3-0-3)

Introduction to accounting and financial accounting theory including: accounting as an information system; the accounting cycles; accounting for merchandising operations; financial statements and internal control; short-term liquid assets; inventories; current liabilities, payroll, and long-term assets.
    ACCT251 Cost Accounting (3-0-3)

A consideration of the accumulation, interpretation and control of costs by the job order and the process cost systems. Includes the study of break-even analysis, profit analysis, budgeting and other cost-control techniques.

Prerequisite(s): ACCT102
    ACCT252 Managerial Accounting (3-0-3)

Managerial Accounting focuses on the accounting information needs of the various levels of internal management within an organization. Internal responsibility is directed at three major areas of management responsibility: cost determination, planning and control, and long-term decision-making.

Prerequisite(s): ACCT102
    ACCT253 Auditing (3-0-3)

Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques, verification of balance sheets and income statement items, the preparation of audit working papers, and the compilation of audit reports. The course includes short problems and audit of accounting records.

Prerequisite(s): ACCT200, ACCT202
    ACCT254 Internal Auditing (3-0-3)

An introduction to internal auditing, its rapid growth, and its role in the modern corporation. Focus is on internal auditing standards, scope, responsibilities, ethics, controls, techniques, and reporting practices. Various techniques are used to study internal auditing theory and practice; these may include the use of problem sets, case studies, Computer & Information Technology , and other materials.

Prerequisite(s): ACCT253
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