ACCT 402 SEMINAR IN ASSURANCE SERVICES (3)Ī study of auditing and other assurance services with an emphasis on the world of auditing that exists outside of the college textbook. Prerequisites: Acct 302 with a minimium grade of C / Merrick School of Business student or by permission of the instructor.
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Topics covered include professional standards, professional ethics, audit planning, internal control, audit evidence, completing the audit, audit reports and standards for different assurance and non-assurance services. ACCT 401 AUDITING (3)Ī study of Generally Accepted Auditing Standards and other standards. Projects use AIS applications on the revenue, expense, production and payroll cycles. ACCT 317 ACCOUNTING INFORMATION SYSTEMS (3)Ī study of fundamental accounting system concepts, the utilization of accounting system technology to establish security and controls, accounting system development, documentation and data base implementation and the internal controls of accounting information. Prerequisite: ACCT 302 or equivalent with a minimum grade of C. Topics include shareholders' equity, investments, income taxes, earnings per share, accounting changes, error analysis, and statement of cash flows.
A comprehensive view of financial accounting concepts and principles, an intensive look at the nature and determination of the major financial statements, and an examination of current accounting practice, theory, and literature. The third course in a three-course sequence for accounting majors. Prerequisite: ACCT 202 with minimum grade of C. Emphasis is on case studies and other practical applications. ACCT 306 COST ACCOUNTING (3)Ī study of cost behavior, overhead cost allocations, cost systems design, and an introduction to activity-based costing and control systems. Prerequisite: ACCT301 or equivalent with a minimum grade of C. The objective in this course is to examine in detail (with an emphasis on both the "what" and the "why") the following financial topics: 1) Operational Assets 2) Time value of money 3) Bonds and long term notes 4) Leases 5) Employee benefits and pensions. This course focuses on issues related to the reporting and analysis of financial accounting information. This class is the second course of the three-semester sequence of intermediate financial accounting. Prerequisite: ACCT 202 with a minimum grade of C. ACCT 301 INTERMEDIATE ACCOUNTING I (3)Ī study of financial accounting standard setting, the conceptual framework underlying financial accounting, balance sheet and income statement presentations, revenue and expense recognition, and accounting for current assets, and current liabilities.
Prerequisite: ACCT 201 or equivalent with a minimum grade of C.
ACCT 202 INTRODUCTION TO MANAGERIAL ACCOUNTING (3)Īn introductory study of managerial accounting processes including job order costing, process costing, cost-volume-profit analysis, standard costs, activity-based costing, cost analysis, budgeting, and managerial decision making. An analysis of transactions, journalizing, posting, preparation of working papers and financial statements. ACCT 201 INTRODUCTION TO FINANCIAL ACCOUNTING (3)Ī comprehensive study of basic financial accounting processes applicable to a service, merchandising, and manufacturing business.
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