Study of the concepts fundamental to management accounting which aid in decision-making, performance evaluation, and planning and control. The topics covered include product costing systems, budgeting, differential and breakeven analysis, responsibility accounting, cost allocation, and management accounting reports. P-Minimum of C in ACC 111. First […]
Examination of financial accounting and reporting issues associated with current liabilities and contingencies, long-term liabilities, stockholders’ equity, dilutive securities and earnings per share, incomg taxes, pensions, and postretirement benefits, leases, financial statement errors, and the statement of cash flows. P-Minimum of C in ACC 211. […]
Review of legal and accounting concepts associated with the federal taxation of personal income. Topics examined include the regular and alternative minimum tax models as well as gross income, capital gains, property transactions, deductions, and credits. P- Minimum of C in ACC 111 or POI. […]
Study of the conceptual framework underlying financial accounting in the United States as well as the financial accounting standards setting process and the basic corporate financial statements. Financial accounting and reporting issues associated with receivables, inventories, property, plant, and equipment, and intangible assests are also […]
Introduction to financial accounting and reporting, including the role of financial information in business decisions, the basic financial statements, and the processes used to prepare these financial statements. Students are introduced to the accounting and reporting issues associated with an organization’s financing, investing, and operating […]
