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Preparatory Accounting Courses

Catalog Description
* Each courses carries three (3) credit hours

ACCT 3212 - Financial Reporting
An in-depth study of the accounting and reporting processes and accounting theory together with current problems in reporting financial position and determining income. Includes study of valuation problems involving current assets; and property, plant, and equipment. APA Level I test fee is required.

ACCT 3213 Financial Reporting II
An in-depth study of the accounting and reporting processes and accounting theory together with current problems in reporting financial position and determining income. Includes study of valuation problems involving current assets; and property, plant, and equipment. APA Level I test fee is required.

ACCT 3214 - Financial Reporting III
A continuation of ACCT 3213 with emphasis on specific measurement and reporting problems including taxes, pensions, leases, accounting changes, disclosure issues, income recognition issues, partnerships, and foreign currency transactions. 

ACCT 3232 Accounting for Decision Making
Cost Accounting principles and techniques applied to job order and process types of industry, planning and control of the elements of production costs, and preparation of cost reports. Includes an introduction to standard costing concepts and variance analysis. Use of cost information for business policy implementation and cost topics.

ACCT 3251 - Income Tax Accounting for Individuals
A study of the Internal Revenue Code as it relates to individuals. Updated each offering to incorporate new tax laws, regulations, and rulings in print.

ACCT 4241 - Accounting Information
A specialized in-depth accounting course which addresses documentation of accounting systems, including flowcharts, evaluation of internal control and the audit trail, impact of computers on internal control, and design of accounting systems.

ACCT 4261 - Auditing
The course is designed to give the student an understanding of auditing objectives and standards and a working knowledge of auditing procedures and techniques. Standards ethics and legal responsibilities of the public accounting profession, as well as preparation of audit reports, are emphasized. AICPA Level II Test fee is required.