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2006-2007 University Catalog

Accounting

ACCT 210 FINANCIAL ACCOUNTING (3)

Three hours lecture per week

Introduction to accounting principles: accumulation, measurement, and evaluation of accounting data. Topics include internal controls, financial statement analysis and interpretation, and use of spreadsheets in accounting applications.

 

ACCT 220 MANAGERIAL ACCOUNTING (3) [top]

Three hours lecture per week

Prerequisite: ACCT 210

Continues the exploration of accounting principles and topics: investing and financing activities, cost and budgeting systems, cash flow analysis, accounting for debt and equity, and introduces using accounting data for decision making.

 

ACCT 290 FINANCIAL AND MANAGERIAL ACCOUNTING: INTENSTIVE REVIEW (1) [top]

Prerequisite: ACCT 210 and 220 or equivalent

Co-requisites:: ACCT 300

This course is an intensive in-depth review of the effect of accounting transactions on the basic financial statements, the uses and limitations of basic financial statements, cost function, cost behavior, and the impact of cost function and behavior on the basic financial statements and decision making. This accelerated course meets six hours each of the first three Saturdays of a semester.

Graded Credit/No Credit

 

ACCT 300 APPLIED MANAGERIAL ACCOUNTING (3) [top]

Three hours lecture per week

Prerequisite: ACCT 210 and 220 or equivalent courses

Presents and analyzes the principles, methods, procedures, and applications for managerial accounting. Topics include understanding the business environment, cost concepts and classifications, job-order costing, process costing, cost behavior and relationships to volume and profits, variable costing, Activity Based Costing, profit planning, standard costs, relevant costs, capital budgeting decisions, cash flows, Economic Value Added, and financial statement analysis.

 

ACCT 490 SPECIAL TOPICS (3) [top]

Three hours seminar per week

Prerequisite: Consent of the instructor

In-depth analysis of current topics in accounting. Topics vary each semester. Repeatable by topic.

 

ACCT 492 SERVICE LEARNING/INTERNSHIP (3) [top]

Six hours per week

Prerequisite: Consent of the instructor

Enrollment in this course is with permission of faculty member in charge. Individual internship through service learning.

Graded Credit/No Credit

 

ACCT 497 DIRECTED STUDY (1-3) [top]

Variable hours per week

Prerequisite: Consent of the instructor

Individual contracted study on topics or research selected by the student and faculty mentor. Repeatable for up to nine units.

Graded Credit/No Credit

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