An introduction to financial accounting in the business world. The emphasis is on the mechanics, basic terminology, and theoretical framework of double-entry bookkeeping, and how financial statements are prepared for external reporting. Emphasis is...
An introduction to managerial accounting in the business world. The emphasis is on decision-making models in factory and service organization settings. Topics include cost flows in a factory environment, cost-behavior patterns, break-even analysis...
This is an introductory course providing basic instruction in the tax laws as currently implemented by the Internal Revenue Service, providing a working knowledge of preparing taxes for individuals. Emphasis on federal income tax law; individual...
Introduction to the processing of accounting data on a microcomputer using a pre-programmed general ledger software package. Computerized accounting will enhance students' understanding of fundamental accounting principles in general ledger, accounts...
Theory and application of the Federal Internal Revenue Code, regulations, revenue rulings, revenue procedures, and cases to individuals and sole proprietorships. Property transactions are covered together with the topics of gross income, deductions...
An in-depth study of cost accounting with a managerial emphasis. Topics include a review of managerial accounting, job-order costing systems, process costing systems, standard costs, cost behavior, direct (variable) costing, joint-product costing...
A detailed study of the conceptual (theoretical) framework of external financial reporting and the financial statements utilized in external reporting (except the statement of cash flows). An in-depth study of certain current and non-current assets...
A continuation of the study of certain current and long-term assets and liabilities begun in ACCT3515. Topics include: long-term liabilities, stockholders' equity, dilutive securities and earnings per share calculations, temporary and long-term...