An expanded study of the financial statements and the further development of accounting principles and procedures relating to cash, receivables, inventories, tangible assets, and time value of money.
Continuation of the Intermediate Accounting course with further development of accounting principles and procedures relating to intangible assets, current liabilities, long-term liabilities and stockholder’s equity.
Continuation of the Intermediate Accounting course which covers in-depth financial accounting concepts including dilutive securities, investments, revenue recognition, pensions, leases, and income taxes. Course ends with an expanded study of the cash flow statement.
A study of the federal tax system, tax accounting, taxable income and deductions, sales and exchanges, with an emphasis on the effects on an individual tax return.
Elements of production cost according to three recognized cost systems: (1)Job cost;(2)Process cost; and (3)Standard cost. Topics include activity based costing, cost allocations, and variance analysis.
Procedures and standards of public accountants. Emphasis on auditor’s working papers and submission of audit statements.
Introduction of moral development theories and models of moral decision making and application of these models in management decision making through case studies.
Special Topics in Accounting.
This course is intended to provide the student with the opportunity to pursue elective independent study. This course is not a "W" course and it may not be used to fulfill the departmental requirements for graduation.
Permission of the Instructor