The Accounting concentration prepares students for licensing as a Certified Public Accountant (CPA) and other positions in the field of accounting, including specific careers such as:
Basic for all business majors and those seeking to learn the language of business; procedure for setting up a double entry bookkeeping system. Second semester: corporate accounting and elementary cost accounting methods. Prerequisite: 211 prerequisite for 212. One hour each week, non-credit, laboratory. Fee: $10. Units: 3
Basic for all business majors and those seeking to learn the language of business; procedure for setting up a double entry bookkeeping system. Second semester: corporate accounting and elementary cost accounting methods. Prerequisite: 211 prerequisite for 212. One hour each week, non-credit, laboratory. Fee: $10. Units: 3
Advanced treatment of cash-flow, funds-flow analyses, preparation of financial statements, income tax allocation, valuation, forecasts, cash reconciliation. Prerequisite: 212. Units: 3
Advanced treatment of cash-flow, funds-flow analyses, preparation of financial statements, income tax allocation, valuation, forecasts, cash reconciliation. Prerequisites: 212, 311. Units: 3
Cost accounting from managerial, conceptual and technical viewpoint; product, labor, material and overhead costing; planning and control processes; analytical procedures. Prerequisite: 312 or consent. Units: 3
An explanation of the federal income tax law as it relates to individuals. The tax structure is examined in light of its historical development with emphasis on problem solving. Prerequisite: 212. Units: 3
An explanation of the federal income tax law as it relates to partnerships and corporations. Estate taxes are reviewed with historical perspective. Problem solving is emphasized to provide the student with practice in application of tax principles to specific situations. Prerequisite: 212. Units: 3
Examines essential elements of corporate consolidations, branch and departmental accounting, international accounting, advanced partnership and fund accounting concepts. Prerequisites: 312, 313. Units: 3
Introduction to standards and procedures which comprise the contemporary audit environment. Topics include, ethics, legal liability, internal control, substantive evidence, and reporting. Course work includes comprehensive practice audit. Two hours each week non-credit lab. Prerequisites: 312, 313. Units: 3