Accounting information system concepts are emphasized. Presents accounting as a system designed to meet the needs of external and internal users. Accounting Information Systems (Formerly ACCT/60.303) Description Pre-Req: ACCT.3010 Intermediate Acct I with 'C' or higher. Emphasis is placed on the statements of the Financial Accounting Standards Board. Presents the in-depth study of the valuation and disclosure issues associated with corporate liabilities and stockholders' equity. Intermediate Accounting II (Formerly ACCT/60.302) Description Pre-Req: ACCT.2020 Accounting/Managerial also 'C' or higher required in ACCT.3010. The accounting framework and pronouncements of the Financial Accounting Standards Board are emphasized. The student will study, in depth, the valuation and disclosure problems associated with the assets of the enterprise. Intermediate Accounting I (Formerly ACCT/60.301) DescriptionĮxamines the generally accepted accounting principles relating to the preparation of financial statements. Topics include the accounting equation, the accounting cycle, preparation of the financial statements, cost accumulation, cost behavior, and cost-volume-profit analysis.
The course provides a comprehensive exposure to basic accounting theory and the use of accounting for managerial decision-making. This course presents an intensive introduction to critical Financial and Managerial Accounting tools, techniques, and concepts. Budgeting, forecasting, and cost accumulation systems, which relate to manufacturing systems, will be studied. Accounting/Managerial (Formerly ACCT/60.202) DescriptionĮxamines the use of accounting systems for managerial decision-making. Beginning with the accounting equation, students are introduced to the accounting cycle, preparation of the statement of financial position and the income statement, accounting for assets, liabilities, and stockholders' equity of the firm, and cash flow and financial statement analysis. Presents a comprehensive, detailed exposure to basic accounting theory. Accounting/Financial (Formerly ACCT/60.201) Description
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