小会计

This is an introduction to the basic accounting model and the framework for developing financial statements. The major focus is on the study of generally accepted accounting principles as they apply to the measurement of 收入 and the presentation of a firm's financial position.
(通常每学期提供.)

The role of accounting in the formation and capitalization of corporations is studied. 其他主题包括现金流, analysis and interpretation of financial statements, 基础管理会计.
Prerequisite(s): Grade of "C-" or better in ACCT 1310会计原理1.
(通常每学期提供.)

A study of accounting theory and procedure and the preparation of financial statements for corporations. Subjects include present value concepts and the measurement, 记录, 现金应收款的列报, 库存, 收入, 固定资产, 无形资产交易.
Prerequisite(s): Grade of "C-" or better in ACCT 1320 Principles of 会计 II or permission of the instructor.
(通常在秋季学期开设.)

A continuation of ACCT 2110中级会计 that includes a study of long-term liabilities, 股东权益交易, and preparation of the cash flow statement.
Prerequisite(s): Grade of "C-" or better in ACCT 2110中级会计.
(Normally offered each spring semester.)

A study of methods used in allocating costs and expenses to operations. The course involves the comparison of cost data with predetermined budgets and standards.
Prerequisite(s): Grade of "C-" or better in ACCT 1320 Principles of 会计 II or permission of the instructor.
(通常在秋季学期开设.)

Focuses on the collecting, processing, and communicating financial information in an organization. An entity's processing cycles are studied. Students receive hands-on experience with manual and computerized accounting applications, 包括电子表格.
Prerequisite(s): Grade of "C-" or better in ACCT 1310会计原理1 and ACCT 1320 Principles of 会计 II.
(Normally offered each spring semester.)

This course studies advanced topics in providing and utilizing accounting information in the planning and controlling of business operations, 计算产品或服务的成本, 并为客户提供优质的服务. Students also study how this information is utilized to create value through improved decision-making from decisions regarding 库存 to profitability analysis to long-term capital investments. This course also studies the use of financial information, 以及非财务信息, 评估业务绩效, 策略, 和实现.
Prerequisite(s): Grade of "C-" or better in 成本会计 or permission of the instructor.
(Normally offered each spring semester.)

An introduction to Federal Income Tax laws through the study of the tax law, 规定, and procedures that apply to individual taxpayers. This course provides a basic understanding of the Federal Income Tax code and of tax compliance as it relates to individual taxpayers.
Prerequisite(s): Grade of "C-" or better in ACCT 1320 Principles of 会计 II or permission of the instructor.
(通常在秋季学期开设.)

A study of the tax law, 规定 and procedures that apply to corporations and partnerships. This course also studies more advanced topics in individual and corporate Federal tax law.
Prerequisite(s): Grade of "C-" or better in ACCT 3400 Individual Federal Tax 会计.
(Normally offered each spring semester.)

This course provides an overview of the auditing profession and studies the various types of audit reports. Ethics and professionalism are discussed in the framework of the Code of Professional Conduct for Certified Public Accountants. 诸如物质性的概念, 审计风险, 证据被安全正规的棋牌游戏平台排行, 以及审计计划, 内部控制, 以及工作文档. The concept of audit sampling is introduced. Auditing applications to the various business cycles and financial statement accounts are explored.
Prerequisite(s): Grade of "C-" or better in ACCT 2120中级会计 or permission of the instructor.
(Normally offered each spring semester.)

Students learn accounting issues related to corporate expansion and prepare financial statements for consolidated entities. International accounting standards, foreign currency, and partnerships are also studied. 另外, at least 25% of the course focuses on accounting for government and not-for-profit organizations.
Prerequisite(s): Grade of "C-" or better in ACCT 2120中级会计.
(通常在秋季学期开设.)

An introduction to computational problem-solving using Python. Hands-on labs are used to motivate basic programming concepts, including basic data types and structures, 功能, 条件, 和循环. Additional topics may include building and scraping HTML webpages. The course is recommended for all who wish to explore data science and/or computer science.

Prerequisite(s): Math ACT score of at least 21 or permission of instructor.

A study of managing, manipulating, and summarizing data using Excel and SQL. Excel中的主题包括, 但不限于:函数, 过滤器, 图表和可视化, 数据透视表, 和宏. Topics in SQL include, but are not limited to: queries, joins, and basic database management.