The theory and practice of accounting as applied to the proprietorship and corporate forms of business organization. Analysis of business transactions, recording and preparation of financial statements and proper measurement of business income. Internal control procedures as to cash, purchases and sales, receivables, inventories and fixed assets.
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Intermediate Financial Accounting
Prerequisite: Accounting 26,27
In-depth study of financial accounting standards, the accounting process, and problems related to presenting income statements and balance sheets for business enterprises. Consideration of working capital accounts, noncurrent assets, noncurrent liabilities and the related income statement accounts.
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Intermediate Financial Accounting
Prerequisite: Accounting 41
In-depth study of financial accounting standards and problems related to presenting an enterprise's balance sheet, income statement and statement of cash flows. Topics include stockholders' equity, dilutive securities, tax allocation, pensions, leases and revenue recognition.
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Cost Accounting
Prerequisite: Accounting 41
Collection and utilization of cost data by management for short-term planning and control purposes. Topics include cost-volume-profit relationships, product-costing methods, flexible budgets, standard cost variances and cost allocations.
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Auditing
Prerequisite: Accounting 42
Auditing theory integrated with procedures for gathering evidential matter to provide a basis for the auditor's report on the financial statements of business enterprises. Review of standards, ethics, planning, internal control, procedures and reports.
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Advanced Financial Accounting
Prerequisite: Accounting 42
Study of business combinations and related consolidated financial statement issues, accounting for foreign operations, and accounting problems of partnerships.
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Federal Income Taxation
Prerequisite: Accounting 26,27
Survey of current federal income tax law pertaining to individuals, partnerships and corporations. Focus on compliance matters with supplementary study in tax planning and research fundamentals.
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Advanced Topics in Accounting
Prerequisite: Accounting 42
Selected topics in the field of accounting not covered in other courses.
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Independent Study in Accounting
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Special Topics in Accounting
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