Prerequisite: MATH 1111
This course is a study of the underlying theory and application of financial accounting concepts. Students who successfully complete ACCT 2101 will be able to:
|Credits: 3||Prerequisite: ACCT 2101|
This course is a study of the underlying theory and application of managerial accounting concepts. Students who successfully complete ACCT 2102 will be able to:
Prerequisites: ACCT 3101
Principles and problems of auditing financial statements with emphasis on GAAS, Rules of Conduct, Code of Ethics, Internal Control, and Audit Report.
This course is designed to familiarize the student with applications of accounting data in decision making; cost analysis as applied in the development of budgets; and standards as an accounting tool for cost control and pricing. A case problem that requires students to interpret and discuss their analysis in the context of managerial decision-making is used. Offered: Fall.
This is a study of budgeting, standard costing, cost-volume profit analysis, performance evaluation, and variable costing. also covers new developments in the area of costing Prerequisite: ACCT 6101. Offered: Spring .
A detailed study of audit procedures includes audit sampling, tests of controls, and substantive tests. Prerequisite: ACCT 6101. Offered: Summer .
This course is a study of financial accounting and reporting related to partnerships, branches, segmental and interim reporting. Prerequisite: ACCT 6101. Offered: Fall .
Fund theory, generally accepted accounting principles, and accounting practice and reporting for state and local governments. Prerequisite: ACCT 6101. Offered: Summer .