Accounting Archives - 51黑料网 /academic-area/accounting/ 51黑料网 Mon, 27 Apr 2020 18:25:26 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.4 /wp-content/uploads/2019/10/favicon1.ico Accounting Archives - 51黑料网 /academic-area/accounting/ 32 32 Accounting and Financial Reporting I /course/accounting-and-financial-reporting-i/ Wed, 15 Jan 2020 17:08:19 +0000 https://live-great-bay-wp.pantheonsite.io/course/accounting-and-financial-reporting-i/ This course is an introduction to accounting as the language of business and the purpose of accounting in business. Students will develop an understanding of the concepts and use of […]

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]]> This course is an introduction to accounting as the language of business and the purpose of accounting in business. Students will develop an understanding of the concepts and use of the classification of assets, liabilities, equity, revenue and expense accounts. The student will be introduced to accounting procedures necessary to prepare financial statements utilizing current concepts and accounting principles. This includes journalizing transactions, preparation of a trial balance, accounting adjustments, closing journal entries, inventory, accounts receivable, accounts payable, special journals, payroll, cash receipts, disbursements, and banking procedures.

All semesters

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]]> Accounting and Financial Reporting II /course/accounting-and-financial-reporting-ii/ Wed, 15 Jan 2020 17:08:19 +0000 https://live-great-bay-wp.pantheonsite.io/course/accounting-and-financial-reporting-ii/ This course consists of a more in-depth study of accounting procedures and concepts. An emphasis is placed on accounts from the balance sheet such as accounts and notes receivable; plant, […]

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]]> This course consists of a more in-depth study of accounting procedures and concepts. An emphasis is placed on accounts from the balance sheet such as accounts and notes receivable; plant, property and equipment; and current and long-term liabilities. This course will also involve comparing and contrasting sole proprietorships, partnerships and corporations, as well as capital stock and stock transactions. Students will learn to use financial ratios to measure financial strength, profitability and liquidity.

Prerequisite: ACCT113G

All semesters

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]]> Cost Accounting I /course/cost-accounting-i/ Wed, 15 Jan 2020 17:08:19 +0000 https://live-great-bay-wp.pantheonsite.io/course/cost-accounting-i/ Cost Accounting is concerned with how accounting data is used within an organization. Managers need information to carry out three essential functions in an organization: (1) planning operations, (2) controlling […]

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]]> Cost Accounting is concerned with how accounting data is used within an organization. Managers need information to carry out three essential functions in an organization: (1) planning operations, (2) controlling activities, and (3) making decisions. The student will study what kind of information is needed, where this information can be obtained, and how this information can be used in planning, controlling and decision-making responsibilities. Cost concepts and behavior will be explored, as well as the fundamentals of cost-volume-profit analysis.聽 Job order and process costing will be examined.

Prerequisite: ACCT123G

Fall semester

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]]> Cost Accounting II /course/cost-accounting-ii/ Wed, 15 Jan 2020 17:08:19 +0000 https://live-great-bay-wp.pantheonsite.io/course/cost-accounting-ii/ This course is designed as a continuation of the concepts covered in ACCT213G where the student was introduced to the recording, classification and reporting of costs management used to plan, […]

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]]> This course is designed as a continuation of the concepts covered in ACCT213G where the student was introduced to the recording, classification and reporting of costs management used to plan, control, and make decisions. The student will build on this foundation with a more in-depth analysis and reporting of costs. This analysis and reporting will include performance measures, financial statement analysis, capital budgeting and service department costing methods, as well as a further detailed analysis of activity-based costing and process costing.

Prerequisite: ACCT213G

Spring semester

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]]> Software Systems Applications /course/software-systems-applications/ Wed, 15 Jan 2020 17:08:19 +0000 https://live-great-bay-wp.pantheonsite.io/course/software-systems-applications/ This course offers an introduction to an integrated accounting software package. It includes an evaluation of common software characteristics and features, and the review of internal controls for computerized accounting […]

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]]> This course offers an introduction to an integrated accounting software package. It includes an evaluation of common software characteristics and features, and the review of internal controls for computerized accounting systems. The student will become proficient in processing transactions in a computerized accounting environment using a popular software package. Modules introduced are general ledger, financial statement preparation, accounts receivable, accounts payable, payroll, inventory, time and billing, fixed assets and depreciation, cost control, budgeting, and reporting.

Prerequisite: ACCT123G

Spring semester

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]]> Intermediate Accounting I /course/intermediate-accounting-i/ Wed, 15 Jan 2020 17:08:19 +0000 https://live-great-bay-wp.pantheonsite.io/course/intermediate-accounting-i/ An extension of topics covered in Accounting and Financial Reporting I and II. Further emphasis is placed on the study and application of generally accepted accounting principles. The student will […]

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]]> An extension of topics covered in Accounting and Financial Reporting I and II. Further emphasis is placed on the study and application of generally accepted accounting principles. The student will encounter an in-depth study of accounting concepts, including detailed applications of accounting theory with the preparation and analysis of the financial statements. The student will also cover an in-depth analysis of cash, receivables, inventory valuation, property, plant and equipment purchase and disposal, depreciation, intangible assets and time value of money.

Prerequisite:聽 ACCT123G

Fall semester

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]]> Intermediate Accounting II /course/intermediate-accounting-ii/ Wed, 15 Jan 2020 17:08:19 +0000 https://live-great-bay-wp.pantheonsite.io/course/intermediate-accounting-ii/ Intermediate Accounting II is a continuation of the intensive examination begun in Intermediate Accounting I.聽 It provides a closer look at current and long-term liabilities, stockholders’ equity, earnings per share, […]

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]]> Intermediate Accounting II is a continuation of the intensive examination begun in Intermediate Accounting I.聽 It provides a closer look at current and long-term liabilities, stockholders’ equity, earnings per share, investments, income taxes, pensions, leases, and the statement of cash flows.聽 Guidelines of revenue recognition are discussed and an evaluation of accounting changes and error analysis.

Prerequisite: ACCT223G

Spring semester

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]]> Federal Income Taxes-Individual /course/federal-income-taxes-individual/ Wed, 15 Jan 2020 17:08:19 +0000 https://live-great-bay-wp.pantheonsite.io/course/federal-income-taxes-individual/ A detailed presentation of Federal Income Tax Laws focusing on Internal Revenue Service procedures and court rulings as related to the tax preparation of individual taxpayers and sole proprietorships. Applicable […]

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]]> A detailed presentation of Federal Income Tax Laws focusing on Internal Revenue Service procedures and court rulings as related to the tax preparation of individual taxpayers and sole proprietorships. Applicable tax forms are prepared in conjunction with rules and regulations.

Prerequisite:聽 ACCT123G

Fall semester

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