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Financial Accounting 1
ACC 4101 / 3 q.h.
June 25 - August 18
Online
Financial Accounting is a dynamic process in which information is provided to decision makers to assist them in effective allocation of resources. This course examines the development of financial statements including the underlying concepts and measurement theories. It emphasizes the analysis and use of these statements to make decisions.
(formerly Accounting Principles 1)
Financial Accounting 2
ACC 4102 / 3 q.h.
June 25 - August 18
Online
Continuation of ACC 4101. Emphasizes issues in financial reporting, valuation, and income measurement. Includes inventories, plant and equipment, bonds, present value, and stockholders' equity.
(formerly Accounting Principles 2)
Prerequisite: ACC 4101 Financial Accounting 1.
Managerial Accounting
ACC 4103 / 3 q.h.
June 25 - August 18
Online
By understanding how to interpret the information contained in financial statements and other accounting records, managers can make better informed decisions around cost- and revenue-related issues. In this course, students learn how to perform a cost benefit analysis, how to analyze cost-volume relationships, and how to apply ratio analysis to financial statements such as the statement of cash flows.
(formerly Accounting Principles 3)
Prerequisites: ACC 4101 and ACC 4102 Financial Accounting 1 and 2.
Financial Reporting and Analysis 1
ACC 4301 / 3 q.h.
June 25 - August 18
Online
The legal, economic, and global environments have a major influence on the financial reporting process. This course examines the underlying concepts and measurement theories relating to financial reporting with emphasis on the measurement, valuation, and disclosure of assets. It also considers alternative reporting practices, revenue recognition, and the measurement of income.
(formerly Intermediate Accounting 1)
Prerequisites: ACC 4101 and ACC 4102 Financial Accounting 1 and 2 and ACC 4103 Managerial Accounting.
Auditing (Intensive)
ACC 4327 / 6 q.h.
June 25 - August 18
Online
Combines the content of ACC 4325 and ACC 4326, Auditing 1 and 2. The first half examines audit concepts and standards relevant to the attest function. Topics include coverage of such topics as ethical and legal responsibilities of the auditor, internal control, and auditor reports. In the second half, students continue their examination of auditing concepts and standards relevant to the attest function. Topics include compliance and substantive tests as they relate to specific transaction cycles and the use of statistical sampling techniques.
Prerequisites: ACC 4101 and ACC 4102 Financial Accounting 1 and 2 and ACC 4103 Managerial Accounting.
Financial Reporting and Analysis 4 (Capstone)
ACC 4408 / 3 q.h.
June 25 - August 18
Online
This course completes the intensive study of measurement and reporting issues in modern accounting practice. Emphasis is given to such topics as stockholder’s equity and earnings per share.
(formerly Intermediate Accounting 4)
Prerequisites: at least 80 q.h. including ACC 4307 Financial Reporting and Analysis 3. |
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