Accounting |
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INTRODUCTION TO ACCOUNTING I |
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48 lecture hourse |
3 credit hours |
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A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations and payroll. |
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INTRODUCTION TO ACCOUNTING II |
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| Prerequisite: ACNT1303 | ||
48 lecture hourse |
3 credit hours |
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A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment and valuation of inventories in a manual and computerized environment. Course may include computer applications. Recommended prerequisite: COSC1400 or equivalent. |
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COMPUTERIZED ACCOUNTING APPLICATIONS |
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| Prerequisite: ACNT1303 | ||
48 lecture hours |
3 credit hours |
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A study of utilizing the computer to develop and maintain accounting recording keeping systems, make management decisions, and process common business applications with emphasis on utilizing a spreadsheet and/or data base package/program. |
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PAYROLL & BUSINESS TAX ACCOUNTING |
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48 lecture hours |
3 credit hours |
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A study of payroll procedures, tax entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. Course may include computer applications. Recommended prerequisite: COSC1400 or equivalent. |
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SPECIAL TOPICS IN ACCOUNTING (INTERNATIONAL ACCOUNTING) |
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| Prerequisite: ACNT1303 | ||
48 lecture hours |
3 credit hours |
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Topics address recently identified current events, skills, knowledge and/or attitudes and behavior pertinent to the technology or occupation and relevant to the professional development of the student. Course may include computer applications. Recommended prerequisite: COSC1400 or equivalent. |
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| 5203015125 | ||
PRINCIPLES OF ACCOUNTING I |
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48 lecture hours |
3 credit hours |
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Fundamentals of financial accounting concepts and interpretation of accounting data; analysis of financial statements; income and cash flow analysis; nature of assets, liabilities and equities; understanding and use of the accounting process. Course will include computer applications. Recommended prerequisite: MATH1314 and COST1400 or equivalent. |
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| 5203015125 | ||
PRINCIPLES OF ACCOUNTING II |
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48 lecture hours |
3 credit hours |
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| Prerequisite: ACCT2301 | ||
Managerial use of accounting information; terminology, activity and cost behavior; use of accounting information for pricing; product and investment decisions, budgeting and quality control. Course will include computer applications. Recommended prerequisite: MATH1314 and COST1400 or equivalent. |
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COST ACCOUNTING |
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| 48 lecture hours |
3 credit hours |
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A study of 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. Course may include computer applications. Recommended prerequisite: COST1400 or equivalent. |
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GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING |
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| 48 lecture hours |
3 credit hours |
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| Prerequisite: ACNT1303 | ||
Basic concepts and techniques of fund accounting, financial reporting for governmental and not-for-profit entities. Accounting cycle for funds and account groups. Governmental and not-for-profit financial statements. Course may include computer applications. Recommended prerequisite: COST1400 or equivalent. |
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INTERNAL CONTROL AND AUDITING |
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| 48 lecture hours |
3 credit hours |
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A study of internal control and auditing standards and processing used by internal auditors, managers, and independent public accountants. Course may include computer applications. Recommended prerequisite: COST1400 or equivalent. |
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