ACG 2021 Principles of Financial Accounting: Study of accounting principles from a user rather than a preparer appproach. A corporate view that provides students with an understanding of concepts that are fundamental to the use of accounting data for decision making. Emphasis is on financial statements, ratio analysis, the accouting cycle, and capital structure through the issuing of stocks and bonds.
ACG 2071 Principles of Managerial Accounting: Prerequisite: ACG 2021. Emphasis is on managerial accounting concepts and systems, planning and control, decentralized operations, analysis for management and modern uses of managerial accounting in nonprofit organizations.
ACG 2100 Intermediate Accounting: Prerequisite: ACG 2071. Review of the accounting model and statement preparation, concepts, standards and principles underlying the measurement and reporting of financial position. (Spring)
ACG 2360 Cost Accounting: Prerequisite: ACG 2071. The accumulation of cost data with detailed coverage of materials, labor and factory overhead, job order and process costing, budgeting and standard costs. (Fall)
TAX 2000 Tax Accounting: This course includes federal tax laws and their application to individuals with emphasis on preparation of individual income tax returns. (Fall)
APA 2141 Computers for Accounting Applications: Prerequisites: ACG 2021 and CGS 1000. This course provides a realistic approach to computerized, integrated accounting principles. Accounting systems commonly found in business environments will be examined. Standards, capability, limitations and flexibility of computerized accounting systems will be discussed and implemented. (Spring)
GEB 2210 Business Communication and Presentations: This course provides a practical working knowledge of current business communications and develops the skills necessary to analyze, evaluate and formulate effective written, oral and multimedia presentations. Course objectives are achieved through study of readings, research lecture materials and through individual and group projects and writings. Students are required to complete an empirical research project. (Fall, Spring)
Learning: These courses promote the integration of
technology in the learning environment and the globalization of education through
electronic access to information and experts worldwide. These courses use multiple
learning environments, such as the Internet, television and videoconferencing.
Some courses will combine a variety of these environments in the instruction.
Course materials may be on videotapes or online, or the instruction may broadcast
from another site rather than be in the same classroom with the student. These
courses have the same educational objectives as face-to-face classes, are fully
accredited and appear on a student's transcript like a face-to-face class.