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)
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 : INTENSIVE REVIEW (1)
Prerequisite: ACCT 210 and ACCT 220 or equivalent
Corequisite: 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)
Three hours lecture per week
Prerequisite: ACCT 210 and ACCT 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 410 INTERNATIONAL ACCOUNTING (3)
Three hours lecture per week
Prerequisite: ACCT 210 and ACCT 220
Designed to develop a fundamental knowledge of the assumptions, environmental considerations and techniques underlying the collection and reporting of financial information on an international scale.
ACCT 490 SPECIAL TOPICS (3)
Three hours seminar per week
Prerequisite: Consent of Instructor
In-depth analysis of current topics in accounting. Topics vary each semester. Repeatable by topic.
ACCT 492 SERVICE LEARNING / INTERNSHIP (3)
Six hours per week
Prerequisite: Consent of 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)
Variable hours per week
Prerequisite: Consent of 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