Accounting (ACTG)
ACTG 2010 - Survey of Accounting (9 Weeks: Jun 18 - Aug 16)
| Online | 06/18 - 08/16 | Hollenbach, Cynthia |
Course Description
Accounting for running a business, with modules on financial accounting and a focus on managerial accounting. Prerequisite: Sophomore standing. Business minors only.
ACTG 2200 - Intro to Financial Reporting (9 Weeks: Jun 18 - Aug 16)
| T R | 06/18 - 08/16 | 10:30 am to 12:40 am | Eschenlohr, Jacqueline |
Course Description
The purpose of this course is to introduce students to accounting and its relevance in the business world. Students learn how to analyze transactions and prepare financial statements. In addition, students are introduced to publicly traded company's annual reports and 10k's. Prerequisite: degree checkpoint 1.
ACTG 2300 - Accounting for Decision Making (9 Weeks: Jun 18 - Aug 16)
| T R | 06/18 - 08/16 | 1:00 pm to 3:10 pm | Eschenlohr, Jacqueline |
Course Description
Introduces or reinforces concepts and techniques for using accounting information for managerial purposes. The focus is on interpreting financial information and making business decisions, not accumulating or preparing accounting information. Prerequisites: degree checkpoint 1 and ACTG 2200.
ACTG 3230 - Financial Statement Analysis (9 Weeks: Jun 18 - Aug 16)
| M W | 06/18 - 08/16 | 5:30 pm to 7:40 pm | Grove, Hugh |
Course Description
Consolidated financial statements, accounting for leases, currency translation, and options and futures impacts, GAAP to restate financial statements for differences between companies. Impact of financial transactions and evaluating a firm's performance from a user's perspective. Prerequisites: ACTG 3220 and degree checkpoint 2.
ACTG 3461 - Individual Income Tax (9 Weeks: Jun 18 - Aug 16)
| M W | 06/18 - 08/16 | 10:30 am to 12:40 am | Tripp, John |
Course Description
Federal income tax as it applies to individuals, including discussion of rates, exemptions, deductions, and accounting methods; gross income, property transactions, tax deferred exchanges; business operating taxpayer issues. Prerequisites: degree checkpoint 2 and ACTG 2200.
ACTG 3462 - Corporate & Partnership Tax (9 Weeks: Jun 18 - Aug 16)
| M W | 06/18 - 08/16 | 1:00 pm to 3:10 pm | Tripp, John |
Course Description
Federal income tax as applied to the formation, operation and dissolution of business entities. Determination of corporate taxable income, special deductions, credits, methods of computing tax liability and estimated tax requirements. Determination of partnership and S Corporation ordinary income; classification and amount of separately stated items allocable to partners and S Corporation shareholders in accordance with the conduit principle. Prerequisites: degree checkpoint 2 and ACTG 3036 or ACTG 3440.
ACTG 3551 - Auditing (9 Weeks: Jun 18 - Aug 16)
| T R | 06/18 - 08/16 | 5:30 pm to 7:40 pm | Victoravich, Lisa |
Course Description
This course covers professional ethics and legal environment, generally accepted auditing standards (GAAS), internal control, audit documentation and auditors reports.Prerequisites: ACTG 3282 or ACTG 3068 or instructor's permission.