ACTG 2010 - Survey of Accounting (Full-term session—June 17-August 15)
|Online||06/17 - 08/15||Lassar, Sharon|
Accounting for running a business, with modules on financial accounting and a focus on managerial accounting. Prerequisite: Sophomore standing. Business minors only.
ACTG 2200 - Introduction to Financial Reporting (Full-term session—June 17-August 15)
|Online||06/17 - 08/15||Eschenlohr, Jacqueline|
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 (Full-term session—June 17-August 15)
|T R||06/17 - 08/15||1:00 pm to 3:10 pm||Eschenlohr, Jacqueline|
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 (Full-term session—June 17-August 15)
|M W||06/17 - 08/15||5:30 pm to 7:40 pm||Grove, Hugh|
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 3284 - Consolidated Financial Statement
|T R||07/16 - 08/15||3:20 pm to 5:25 pm||Serven, James|
Consolidation procedures, issues in the preparation and presentation of consolidated information, and interpretation of consolidated financial statements. Prerequisites: degree checkpoint 2 and ACTG 3282 or ACTG 3068.
ACTG 3461 - Individual Income Tax (Full-term session—June 17-August 15)
|M W||06/17 - 08/15||10:30 am to 12:40 pm||Tripp, John|
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 (Full-term session—June 17-August 15)
|M W||06/17 - 08/15||1:00 pm to 3:10 pm||Tripp, John|
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 (Full-term session—June 17-August 15)
|T R||06/17 - 08/15||5:30 pm to 7:40 pm||Victoravich, Lisa|
This course covers professional ethics and legal environment, generally accepted auditing standards (GAAS), internal control, audit documentation and auditors reports. Prerequisites: degree checkpoint 2, ACTG 3282 or ACTG 3068 or instructor's permission.