By that, I mean that I always seek the biggest possible picture in everything that I observe and experience. In order to speak to the world of scholarship, science, history, et cetera, it has been necessary to try speaking the language of those disciplines.
Course Listing For Courses AC Financial Accounting 3 Credits This course is an introduction to accounting concepts and the elements of financial statements including basic accounting vocabulary and analysis of business transactions from an accounting viewpoint.
Students will be required to recognize, record, and classify new accounting data.
Emphasis is placed on corporate accounting. Introductory financial statement analysis and interpretation are also covered. It covers accounting and management decision making in both short-term and long-term strategic situations.
Students will be expected to explain and apply accounting concepts including basic costing and processes, cost classifications, responsibility accounting and ethical behavior of the managerial accountant.
AC AC Intermediate Accounting I 3 Credits This course is designed for students pursuing accounting or business careers and who are interested in gaining a more thorough knowledge of accounting principles and procedures to analyze financial data.
Topics include concepts of future and present value, conceptual framework of accounting, study of cash and receivables, inventory measurement and valuation, and tangible operational assets as well as intangible assets.
Topics include income recognition, long-term liabilities, shareholder equity and retained earnings, investments, leases, pensions, and derivatives. Topics covered include cost accounting system, responsibility accounting, job order costing, process costing, variable costing, budgeting, cost variance, cost behavior analysis and decision-making processes.
Students will have opportunities to experience how cost accounting is used within an organization through problem and case analyses. Included in the course are the concepts of income tax determination, problems of computing gross income, deductions and losses, tax credits, capital gains and losses, tax liability, and preparation of tax returns.
Students will be expected to prepare basic tax forms and research tax issues using appropriate research materials.
AC AC Accounting Information Systems 3 Credits Students will explore the concept of Accounting Information Systems AIS and the implications of a computerized AIS, as well as issues involved in converting from a manual system to a computerized AIS, as well as issues involved in converting from a manual system to a computer-based system database.
Students will also become knowledgeable of computer technology, IT terminology, commonly used software applications, and computer-based control issues. Emphasis is placed on internal control and security.
Students must have junior or senior status. Students must complete 18 credit hours in residency in the College of Business. A minimum of 9 of the 18 hours must be in upper level accounting courses.
Students must have a minimum GPA of 3. Faculty approval is required.
The course is designed to develop an understanding of purchase method of consolidation before introducing students to worksheet procedures for preparation of consolidated financial statements. Students will also prepare detailed reports required in the formation and dissolution of partnerships and in the accounting activities required as a fiduciary responsible for estates and trust.
Discussion topics will include current managerial and cost accounting issues such as JIT, Balanced Scorecard, ABC accounting, strategic cost management, meaningful report writing for management, and quality and performance measurement.
Also covered in this course are tax period and methods with major emphasis on working with tax laws, tax rules and procedures for the tax practitioner.The Digestive System of the Human Body - The digestive system is a very important system in the human body.
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Skeletal, Muscular, and Integumentary System The Muscular System Our muscular system provides the main source of force to put our bodies into motion. More .