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Accounting - Spring 2014

ACCT 225-1M & 2M Financial Accounting.
Meermans, Lindsay   Fenimore, John
4 semester hours.

Prerequisite: Math Placement Level 22. Every year
Provides an overview of the financial accounting reporting process with a primary focus on the analysis of economic events and their effect on the major financial statements (balance sheet, income statement and statement of cash flows).  The fundamental principles and applications for financial reporting of the corporate business organization are presented with a balanced perspective on the practice, theory and conflicts in current accounting practice.  The course objectives are to present the accounting model, process of measurement, data classifications and terminology needed to effectively use and prepare financial statements. 

 

ACCT 226-1 Managerial Accounting.
Meermans, Lindsay
 4 semester hours.

Prerequisite: ACCT 225. Every year.
Managerial accounting explores the various techniques for the preparation and analysis of accounting information for organizational planning and control.  The development of critical thinking skills is necessary to understand the process of reporting information for people to use rather than following a set of rules or guidelines.  The fundamental concepts of cost, decision-making, planning and performance evaluation in a managerial environment are presented.  In-class discussions and problem solving are utilized to gain greater understanding of the application of managerial accounting

 

ACCT 326-1 Intermediate Accounting II
Fenimore, John
4 semester hours.

Prerequisite: ACCT 325. Every year.
Sequential in-depth study of financial statements, accounting concepts, accounting principles, and alternative procedures and practices. Current professional pronouncements included where appropriate.

 

ACCT 424-1 Non-Profit Accounting
Meermans, Lindsay
 2 semester hours.

Prerequisite: ACCT 225. Alternate years.
Concepts and principles of accounting applicable to nonprofit entities including fund accounting, budgeting and financial reporting

 

ACCT 425-1 Business Combinations
Meermans, Lindsay
 2 semester hours.

Prerequisite: ACCT 325.  Alternate years.
More specialized aspects of accounting such as consolidations and international accounting.

 

ACCT 498-1W Senior Seminar
Fenimore, John
 2 semester hours.

Prerequisite: ACCT 327, ACCT 424, ACCT 425, ACCT 426, ACCT 427 or permission of instructor.  Writing intensive. Offered as required.
Capstone course for the major. Integration of all preceding accounting courses through the study of the function and responsibility of top-level management. The leadership of the chief executive, the environmental and institutional constraints of the organization, and the problems of implementing and integrating organizational objectives and public goals are examined

 

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