Alice Lloyd College

Accounting Courses

ACC:

201 Principles of Accounting I

Prerequisite: Math 112, 113, or higher

Offered: Fall

3 credit hours

An introduction to accounting concepts and principles involved in the preparation of financial reports for internal and external use.

202 Principles of Accounting II

Prerequisite: Acc 201

Offered: Spring

3 credit hours

An introduction to the analysis and interpretation of accounting data and its use in management planning and control.

301-302 Intermediate Accounting I-II

Prerequisite: Pre-Bus curriculum

Offered: Fall (301) Spring (302)

3 credit hours each

Detailed study of the theory of accounts and the techniques of accounting; balance sheet accounts and problems of recording, tracing and valuation; revenue recognition and income determination under the various theories of recognition.

303 Cost Accounting

Prerequisite: Bus/Acc curriculum

Offered: Spring

3 credit hours

Concepts of cost in developing information for management use in the determination of income, the selections of activities or projects, and the measurement of performance.

304 Income Taxation

Prerequisite: Pre-Bus curriculum

Offered: Fall

3 credit hours

Introduction to federal income tax law as it relates to planning to minimize income taxes for individuals, corporations, and partnerships. Includes preparation of individual tax returns utilizing such planning.

305 Governmental and Nonprofit Accounting

Prerequisite: Pre-Bus curriculum

Offered: Fall

 3 credit hours

A study of accounting and reporting principles, standards, and procedures applicable to governmental and other non-profit organizations.

401 Auditing

Prerequisite: Acc 301, 302

Offered: Fall

3 credit hours

A study of the practical application of accounting knowledge to the problems of auditing and a study of the installation, use and effect of systems, of internal control.

410 Advanced Accounting

Prerequisite: Acc 301, 302

Offered: Spring, as needed

3 credit hours

A study of partnerships, business combinations, consolidated financial statements, fund accounting and other contemporary accounting issues.

460 Accounting Information Systems

Prerequisite: Pre-Bus curriculum

Offered: Fall, as needed

3 credit hours

Accounting information Systems is concerned with the way computerized information systems impact how accounting data is captured, processed, and communicated. The course introduces the student to the people, technology, procedures, and controls that are necessary to conduct internal and external e-business with an emphasis on the internal controls over such systems. Students will be introduced to computerized accounting packages and will utilize information to make decisions.

461-469 Special Topics in Accounting

Prerequisite: Junior status

Offered: As needed

3 credit hours

Elective courses may be offered as special topics in accounting on an occasional basis depending on the availability and interest of students and faculty.

470 Accounting Internship

Prerequisite: Must be a full-time student, with a business administration major, the semester prior to the one in which the internship will be accomplished. Must have completed the Pre- Bus curriculum

Offered: As needed

1-3 credit hours

Students are placed with cooperating institutions and are jointly supervised by a work supervisor and a faculty member. Specified academic and work requirements are stated in a learning work agreement.

475 Accounting Independent Study

Prerequisite: Junior or senior status and consent of instructor

Offered: As needed

1-3 credit hours

Students have an opportunity to supplement formal course offerings 113 with Independent Study. This must be arranged with the Faculty Advisor and must be in compliance with the College requirements for Independent Study.

488 Readings and Research in Accounting

Prerequisite: Business major with senior status

Offered: Fall

3 credit hours

An intense study of the research process, which moves the student sequentially from a general topic, to formulating a thesis, to the final draft of a comprehensive research project. The instructor will guide the student through planning, organizing, researching and drafting an accounting related research report that sets forth a problem and offers a convincing solution. Students will make presentations on their readings and research throughout the semester culminating in a major formal presentation of their work.

 

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