工商管理
(会计)的要求

230年ACC, PRINCIPLES OF ACCOUNTING I, 3 credits
This course presents the fundamental principles of double-entry accounting and its usefulness in 报告 financial information to individuals external to the business entity.Typical economic transactions are analyzed and then recorded. Prerequisite: College Algebra.

240年ACC, PRINCIPLES OF ACCOUNTING II, 3 credits
This course continues 230年ACC but emphasizes managerial accounting techniques. 前提条件:230年ACC.

300年ACC, COST ACCOUNTING AND CONTROL, 3 credits
This course is a study of basic cost accumulation systems and refinements used to determine costs of products or activities in various types of enterprises. Classification of costs and revenues on several bases for various uses, budgeting and standard cost accounting, analyses of relevant costs and other data for decision-making will also be addressed. 前提条件:310年ACC.

310年ACC, INTERMEDIATE FINANCIAL ACCOUNTING I, 3 credits
This is the first course in the two-course sequence that places emphasis on concepts underlying asset valuation and income measurement. Statements released by the Financial Accounting Standards Board will be considered as they affect the particular subject under study. 前提条件:240年ACC.

320年ACC, INTERMEDIATE FINANCIAL ACCOUNTING II, 3 credits
This is the second course in the two-course sequence. The study of concepts underlying asset valuation and income measurement will be completed. Problem areas under consideration by the profession will be analyzed and discussed. 前提条件:310年ACC.

330年ACC, FEDERAL TAXATION I, 3 credits
The course covers determination of taxable income with emphasis on the philosophy of taxation, 包括收入概念, 收入排除, 扣除, 和信贷. Research methodology is introduced. 前提条件:230年ACC.

350年ACC, ACCOUNTING INFORMATION SYSTEMS, 3 credits
The course covers the structure of contemporary accounting systems with emphasis on controls, 审计, 报告, 高效运行. Prerequisites: 240年ACC and BAD 110.

410年ACC, ADVANCED ACCOUNTING, 3 credits
This course is designed to critically examine generally accepted accounting principles as applied to branches, 合并, 海外业务, 公司组合, 受托人安排, 和保险. 前提条件:320年ACC.

420年ACC, ACCOUNTING SEMINAR, 3 credits
The topics to be examined in this course shall include, but will not be limited to accounting theory and underlying concepts and standards, control in nonprofit organizations, 全面质量管理, and issues in international accounting. Prerequisite: Senior standing and permission of the instructor.

430年ACC, FEDERAL TAXATION II, 3 credits
This course will emphasize advanced aspects of income, 扣除, 除外责任, 和信贷, especially as applied to tax problems of partnerships and corporations. 前提条件:240年ACC.

440年ACC, AUDITING, 3 credits
The study of 审计 explores internal and external audits of business operations, including a review of EDP systems. The course is intended to consider the theory, the legal and ethical responsibilities of an auditor, and the methods of certifying financial statements. 前提条件:320年ACC.