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Course Listing For Courses AC Financial Accounting 3 Credits This course is an introduction to accounting concepts and the elements of financial statements including basic accounting vocabulary and analysis of business transactions from an accounting viewpoint.
Students will be required to recognize, record, and classify new accounting data.
Emphasis is placed on corporate accounting. Introductory financial statement analysis and interpretation are also covered.
It covers accounting and management decision making in both short-term and long-term strategic situations. Students will be expected to explain and apply accounting concepts including basic costing and processes, cost classifications, responsibility accounting and ethical behavior of the managerial accountant.
AC AC Intermediate Accounting I 3 Credits This course is designed for students pursuing accounting or business careers and who are interested in gaining a more thorough knowledge of accounting principles and procedures to analyze financial data.
Topics include concepts of future and present value, conceptual framework of accounting, study of cash and receivables, inventory measurement and valuation, and tangible operational assets as well as intangible assets.
Topics include income recognition, long-term liabilities, shareholder equity and retained earnings, investments, leases, pensions, and derivatives. Topics covered include cost accounting system, responsibility accounting, job order costing, process costing, variable costing, budgeting, cost variance, cost behavior analysis and decision-making processes.
Students will have opportunities to experience how cost accounting is used within an organization through problem and case analyses. Included in the course are the concepts of income tax determination, problems of computing gross income, deductions and losses, tax credits, capital gains and losses, tax liability, and preparation of tax returns.
Students will be expected to prepare basic tax forms and research tax issues using appropriate research materials. AC AC Accounting Information Systems 3 Credits Students will explore the concept of Accounting Information Systems AIS and the implications of a computerized AIS, as well as issues involved in converting from a manual system to a computerized AIS, as well as issues involved in converting from a manual system to a computer-based system database.
Students will also become knowledgeable of computer technology, IT terminology, commonly used software applications, and computer-based control issues. Emphasis is placed on internal control and security. Students must have junior or senior status.
Students must complete 18 credit hours in residency in the College of Business. A minimum of 9 of the 18 hours must be in upper level accounting courses. Students must have a minimum GPA of 3. Faculty approval is required. The course is designed to develop an understanding of purchase method of consolidation before introducing students to worksheet procedures for preparation of consolidated financial statements.
Students will also prepare detailed reports required in the formation and dissolution of partnerships and in the accounting activities required as a fiduciary responsible for estates and trust.
Discussion topics will include current managerial and cost accounting issues such as JIT, Balanced Scorecard, ABC accounting, strategic cost management, meaningful report writing for management, and quality and performance measurement. Also covered in this course are tax period and methods with major emphasis on working with tax laws, tax rules and procedures for the tax practitioner.
AC AC Taxation of Business Entities 3 Credits This course covers the creation, formation, and liquidation of C corporations as well as tax practices and ethics as they relate to C corporations.
Also covered will be taxation across state lines, business tax credits, and international tax. The course will also cover tax planning issues, tax practice and ethics. Topics discussed will include tax impact on investment decisions, tax practice issues and ethics. Emphasis is placed on developing audit evidence, evaluating audit risks, and preparing audit reports.
Also covered are other attest and non-attest engagements such as reviews and compilations. The course covers professional ethics, legal liability of the auditor and the impact of the PCAOB on the development of professional standards.
Students will apply their understanding of the audit function in an assigned audit case.Importance of early childhood development The emotional, social and physical development of young children has a direct effect on their overall development and on the adult they will become.
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