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Course Descriptions

ACT101 Principles of Accounting  

Fundamental principles of accounting in a business situation with emphasis on accounting cycles and financial statements for service and merchandising businesses, particularly proprietorships. Other topics may include: receivables, payables, inventories, accruals, deferrals, plant assets, internal control, payroll and related taxes., preparation and analysis of financial statements for external use. Accounting techniques and internal control and introduced within the framework of current business practices. Computer software may be used in this course.

This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and statements and extensive analyses of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

This course offers an integrated approach to managerial and financial accounting. The course is designed to help students understand how to use both managerial and financial accounting information to make decisions. The course provides an introduction to business, creative and critical thinking. A non-technical approach makes learning accounting accessible for majors and non-majors, focuses students on using accounting information for decision making, and conforms with AECC guidelines for accounting.

This program offers balanced coverage of concepts, methods, and uses of managerial accounting with an increasingly strong emphasis on strategic management issues. This approach helps to focus on concepts and managerial uses of financial information rather than techniques of cost accounting. The course emphasizes strategic management decisions, increased coverage of process improvement, integration of financial reporting issues for management decision making, and application of managerial accounting tools to emerging areas like e-commerce, service sector, government, and nonprofits.

This course is designed to not only teach but motivate students, this financial accounting course gives a complete review of the skills and thinking required for accounting by the corporate world. Emphasis to the pedagogical structure include comparative analysis problems. Topics include, The Balance Sheet: Presenting the Investments and Financing of a Firm, The Income Statement: Reporting the Results of Operating Activities, The Statement of Cash Flows: Reporting the Effects of Operating, Investing and Financing Activities on Cash Flows, Introduction to Financial Statement Analysis, Inventories: The Source of Operating Profits, Plant, Equipment, and Intangible Assets: The Source of Operating Capacity, Liabilities: An Introduction, Liabilities: Off-Balance Sheet Financing, Leases, Deferred Income Taxes, Retirement Benefits, and Derivatives, Marketable Securities and Investments, and Earnings, Comprehensive Income and Shareholders’’ Equity

This course brings real-world accounting topics to the student's level, presenting advanced concepts and issues in a flexible, step-by-step approach. This course completely separates the following three major concepts dealt with in the consolidations area: (1) the general concept of consolidating (2) the concept of a non-controlling interest, and (3) the change or no change in basis of accounting concepts for business combinations. Separating these concepts makes it much easier for students than having to simultaneously learn multiple concepts. In general, the course emphasizes business expansion (using internal expansion as a stepping stone to external expansion) and the preparation of consolidated financial statements from full equity method investment accounts. An international focus is fully integrated into each topic. Tax and financial accounting consequences are described concurrently. Financial analysis problems allow students to apply the material in realistic settings.

This continuation course covers advanced topics such as, Intercompany Profit on Asset Transfers, Reporting Segment and Related Information, Segmentation, Identifying Operating Segments , Required Segment Disclosures –– Annual Reporting, Allowed Aggregation of Similar Operating Segments, Quantitative Thresholds for Determining Reportable Operating Segments, Required Entity-Wide Disclosures, Required Segment Disclosures –– Interim Period Reporting, Foreign Transactions and Foreign Operations

Auditing is the capstone course in an undergraduate education for an accounting career. It integrates accounting standards, accounting systems, internal control systems, and the dual auditing functions of obtaining and evaluating evidence and reporting-all within the context of the professional environment. In teaching the course we use an approach designed to produce competence in auditing theory and practice and to enhance the student's ability to cope with and produce change. The course incorporates all new Statements on Auditing Standards and Statements on Attestation Engagements through SAS No. 87.

This course provides a comprehensive overview of public finance with a balanced discussion of externalities, public goods, public choice, government expenditures, social insurance, aid to the poor, budget deficits, taxation, and state and local government finance. Topics in public finance include, government spending, public policy, and tax theory and policy.

This course covers accounting, auditing and financial reporting in the governmental and nonprofit areas. Presented in a building block fashion, just as students learn the material. Balances theory and practice, showing current accounting practices as well as future ones. Balanced between detail and generalization, the course gives students a sense of the practice without unnecessary detail. Topics include, The Basic Accounting Unit The Conceptional Framework for Governmental Accounting, General Accounting Practices for All Governmental Funds Major Differences in Accounting Practices, General Budgetary Procedures, Accounting for General and Special Revenue Funds, Projects Funds, Generally Accepted Accounting Practices, Debt Service Funds, Determining the Number of Debt Service Funds, General Budgeting and Accounting Practices Illustrated, Accounting for Fixed Assets and Long-Term Debt, The General Fixed Asset Account Group, General Long-Term Account Group, Overview of Proprietary Funds, Internal Service Funds, Enterprise Funds, Nonexpendable and Expendable Trusts, Agency Funds, Accounting and Reporting for Pension Trust Funds

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