Examination of financial accounting and reporting issues associated with current liabilities and contingencies, long-term liabilities, stockholders’ equity, dilutive securities and earnings per share, income taxes, pensions, and postretirement benefits, leases, financial statement errors, and the statement of cash flows. P-Minimum of C in ACC 211. Second […]
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, income taxes, pensions, and postretirement benefits, leases, financial statement errors, and the statement of cash flows. P-Minimum of C in ACC 211. Second […]
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 prerequisite override […]
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 assets are also […]
The overall goal of this course is to provide students with an introduction to the theory and procedures underlying financial accounting and reporting. The fundamentals of financial statement analysis will be introduced in an effort to emphasize what the numbers in these financial statements mean […]
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 assets are also […]