财务会计 provides an introduction to the accountant’s role in the business environment and to the fundamental principles necessary to process and use financial information, including preparation of financial statements and financial statement analysis.
Managerial 会计 introduces students to the organizational role of accounting information, 提供该信息的可用技术, and the benefits and limits of the information provided by the various techniques in response to the manager’s needs. 前提条件:ACCT 202.
ACCT 313中级会计I 3学分
Intermediate 会计 I is a study of the theoretical foundation of accounting concepts and an extensive study of the practical application of generally accepted accounting principles. 学生使用问题, 案例研究, and computer assignments to attain an understanding of these topics. 前提条件:ACCT 202.
ACCT 314中级会计II 3学分
中级会计II是ACCT 313的延续. 前提条件:ACCT 313.
ACCT 332商业法I 3学分
业务 Law is an introduction to the nature and development of common 法律 and of the Uniform Commercial Code. 包括合同法的研究, 商业方面的刑法, 法律问题的伦理方面, 以及与合伙企业和公司有关的问题. (这门课程可以作为BUSI 332学分.)
This course is a study of federal 收入 tax principles for individuals and corporations. Emphasis is on 收入, 豁免, 扣除, 学分, capital gains, and losses.
ACCT 361财务审计I 3学分
Financial 审计 introduces students to auditing principles and procedures, 包括内部和外部环境, as they are used to determine the fairness of an organization’s assertions. Students use audit cases and computer assignments to attain an understanding of these topics. 前提条件:ACCT 313.
Cost Accumulation and Control is a study of cost accumulation systems; job order and process; cost controls; flexible budgets and standard costs; and cost, 体积, 利润的关系. 前提条件:ACCT 203.
Advanced 会计 introduces students to advanced accounting topics addressed by FASB and GASB pronouncements. 学生使用问题, 案例研究, and computer assignments to attain an understanding of these topics. 前提条件:ACCT 314.
Corporate Income tax accounting is a study of federal 收入 tax principles for corporations. 重点是税收研究, 收入, 豁免, 扣除, 学分, 资本损益, 清算分布, 企业并购, 重组, 综合纳税申报表. 先决条件:ACCT 350, 435.
The Seminar in 会计 is a capstone course integrating the student’s previous work in accounting and economics. The course includes focused writing instruction for preparation of accounting reports. 先决条件:高级会计.
This course is an introduction to the use of accounting software packages in the accounting profession. Students will learn either Peachtree, QuickBooks, or other dedicated accounting software packages .
ACCT 481商业法II 3学分
本课程是商法I的延续. Topics include: Commercial; Real and Personal Property; Bailment; Landlord and Tenant Relations; Wills Intestacy and Trusts; Intellectual Property; Computer Privacy and Speech; Employer-Employee Relationship; 就业 Law; Product Liability; Professional Liability, International 业务 Law; and, 合同的解释. (这门课程可以作为BUSI 481学分.)先决条件:ACCT/BUSI 332.
ACCT 483财务审计II 3学分
This course introduces students to the overall audit plan and audit program, application of the audit process to the sales and collection cycle, 获取和支付周期, 工资和人事周期, 库存和仓储周期, 资本获取和偿还周期, and cash balances including analytical procedures and tests of internal controls related to the various audit cycles. 前提条件:ACCT 361.
The Senior Project is open only to students with a major in 会计. 学生准备并展示一个高级项目. The topic for the senior project must be approved by the advisor of the accounting program.
This course is an administrative placeholder used to record a student’s score on Comprehensive Exams (CR/NCR).