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ACT |
2291 |
Principles of Accounting I (3)
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Modern financial accounting theory and practices applied to sole proprietorships, partnerships, and corporations.
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ACT |
2292 |
Principles of Accounting II (3) |
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Modern financial and managerial accounting theory and practices applied to an organization's liabilities, cash flows, planning, budgeting, and control.
Prerequisite: ACT 2291. |
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ACT |
3391 |
Intermediate Accounting I (3) |
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Theory and applications of assets, liabilities, and owners' equity, revenues, expenses, and analytical process.
Prerequisite: ACT 2292. |
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ACT |
3392 |
Intermediate Accounting II (3) |
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Theory and applications of assets, liabilities, and owners' equity, pensions, leases, earnings per share, and analytical process.
Prerequisite: ACT 3391. |
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ACT |
3394 |
Governmental Accounting (3) |
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Municipal and governmental accounting; preparation and use of budgets, records, and statements.
Prerequisite: ACT 2292. |
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ACT |
3395 |
Managerial/Cost Accounting I (3) |
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Manufacturing and distribution cost accounting, material, labor and overhead costs in job order and process cost accounting. These courses must be taken in sequence.
Prerequisite: ACT 2292. |
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ACT |
3396 |
Accounting Information Systems (3)
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Principles underlying establishment of complete accounting systems; applications to typical business organization; emphasis on the functions of control and protection.
Prerequisite: ACT 2292. |
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ACT |
4435
International Accounting (3) |
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An overview of emerging issues related to international accounting and reporting of financial information across national boundaries. The course will address topics such as accounting and auditing standards, disclosure practices, and financial reporting in a global business environment.
Prerequisite: ACT 3392. |
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ACT |
4491
Advanced Accounting (3) |
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Theory and applications of accounting for business combinations,
branches and segments, partnerships, and foreign currency transactions and
translations.
Prerequisite: ACT 3392. |
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ACT |
4494
Income Tax Accounting I (3) |
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Principals and dictates of individual capital and taxation of individual income.
Prerequisite: ACT 2292. |
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ACT |
4495
Income Tax Accounting II (3) |
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Tax Laws and regulations for partnership, corporations, estates and fiduciaries.
Prerequisite: ACT 4494. |
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ACT |
4496
Managerial/Cost Accounting II (3) |
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Manufacturing and distribution cost accounting, material, labor and overhead costs in job order and process cost accounting. These courses must be taken in sequence.
Prerequisite: ACT 3395. |
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ACT |
4497
Auditing (3) |
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Auditing theory as contained in official pronouncements. Emphasis will be placed on material required for the CPA exam as it relates to professional ethics, audit engagement, internal control, audit sampling, evidence gathering and auditors’ reports.
Prerequisite: ACT 3392. |
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ACT |
4498
Advanced Auditing (3) |
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Auditing theory and procedures as applied to transaction cycles, revenue cycles, expenditure cycles, and cash balances. This course covers EDP auditing as well as internal, operational, and governmental auditing.
Prerequisite: ACT 4497.
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