Accounting Courses

Basic accounting concepts, fundamentals of accounting procedures, development of accounting principles and practices, and the determination,valuation, and presentation of accounting information. Emphasis on accounting theory and its relationship to the preparation of financial accounting statements. Use of a computerized practice set will be required.

To continue the study of basic accounting concepts, fundamentals of accounting procedures, development of accounting principles and practices, and the determination, valuation, and presentation of accounting information. Emphasis on the use of accounting information as it pertains to management.

Review of basic financial statements and an indepth study of accounting principles including:disclosure classification and presentation.

A continuation of ACC 301.

A study of taxation as it applies to the typical routine tax return for an individual tax payer. Topics will include determination of tax, income inclusions, capital gains and losses, itemized deductions and tax credits.

A study of the fundamentals of cost determination, allocation, cost analysis and costing for decisions. Topics include break-even analysis, cost-profit-volume analysis, job order costing, process costing, and basic standard cost analysis.

An in-depth study of business combinations and consolidations and partnerships.

A study of external auditing theory, practice and administration. Topics include auditing standards, ethics, disclosures required for public reporting, auditing techniques, auditor client relationships.