Course Descriptions

Accounting

ACC125E Introduction to Accounting I

This course provides acquaintance with the entire cycle of recording procedures through the corporate balance sheet approach, adjustments, final statements, and closing books. It includes the study of controlling accounts and voucher systems.

ACC126E Introduction to Accounting II

This course includes the study of partnerships and corporation accounting, manufacturing accounts, cost controls, classification of accounts, handling of cash, funds and reserves, consignments, and analysis of statements. Prerequisite: ACC125E

ACC135E Managerial Accounting

The analysis of theory and the practice of liability reporting and asset evaluation in the accounting cycle and in the generation and interpretation of financial statements are included in this course. In addition, there is an introduction to cost accounting and its role in management decisions, budgets, and forecasting. Prerequisite: ACC126E

ACC200E Intermediate Accounting I

This course is the first half of a two-semester study of financial accounting and reporting problems. Topics include generally accepted accounting principles and their application to financial statement presentation, cash, receivables, inventories, present value concepts and productive resources. Emphasis is on the theory and practice of providing useful information to external financial statement users. Prerequisite: ACC126E

ACC201E Intermediate Accounting II

This course is the second half of a two-semester study of financial accounting and reporting problems. Topics include current and long-term liabilities, investments, stockholders' equity, accounting for income taxes, pensions, leases, earnings per share and cash flow. Emphasis is on the theory and practice of providing useful information to external financial statement users. Prerequisite: ACC200E

ACC210E Cost Accounting

Deals with the processing, reporting, and use of accounting data for managerial decision making. This course focuses on the use of cost accounting as a highly developed quantitative device for
the selection and achievement of objectives. Emphasis is on cost-volume-profit relationships, job order costing, process costing, standard costs, budgeting, and performance evaluation.
Prerequisite: ACC126E

ACC211E Accounting Information Systems

The overall objective of the course is to develop a framework for the analysis and design of accounting information systems. Based on this framework, the objective is then to show the student how to analyze, design, and implement accounting information systems that satisfy the transaction processing, reporting, and decision-making requirements of management. Prerequisite: ACC126E; CSC113E recommended.

ACC310E Taxes

This course focuses on federal income tax law as it applies to individuals. The course is geared toward a practical approach to tax law, with an introduction to tax planning and research. Prerequisite: ACC201E or permission of instructor.

ACC320E Advanced Accounting

This course concentrates on advanced applications of financial accounting concepts not considered in depth in previous courses. Topics covered may include: partnership organization, operation, and liquidation; business combinations; special financial reporting issues, interim reports, business segments; Securities and Exchange Commission requirements; and financial reporting by multinational companies. Prerequisite: ACC201E

ACC311E Corporate and Partnership Taxes

The course objective is to impart a working knowledge of federal taxation with particular emphasis on corporations, partnerships, fiduciary taxes and transfer taxes. The course is geared to the practical application of the tax law and the resources available for problem solving. Prerequisite: ACC310E

ACC420E Auditing

An introduction to auditing theory. The course includes professional ethics, legal liability, internal control and working papers, auditing practices and procedures, standards, and the composition of the auditing report. Prerequisite: ACC201E