BSU
Catalog Home | 会计程序 |
All-University Courses and
Descriptions
注意:
您正在访问归档目录中的过期信息，此内容仅供参考。
For up-to-date content, please refer to the 当前目录.
BSU
Catalog Home | 会计程序 |
All-University Courses and
Descriptions
Check with department for semester when these courses are offered. Read each course description for prerequisites.
1 .会计原理 (3 credits) Modern accounting concepts including financial statement preparation, internal controls, short and long term assets, and introduction to corporations.
会计原理2 (3 credits) Modern accounting concepts including the cash flow statement and consolidated statements. An introduction to management accounting topics, including cost volume-profit relationships, costing methods, and variance analysis. Prerequisite: ACCT 1101.
3100 INTRODUCTION TO PROFESSIONAL ACCOUNTING (3 credits) Emphasizes the accounting theory upon which financial accounting is based by studying the fundamental interrelationships within the financial statements. Also includes a detailed study of stockholder’s equity, EPS, and revenue recognition. May be taken concurrently with ACCT 3201. Prerequisite: ACCT 1102.
3110会计制度 (3 credits) The theory and methodology of analyzing, designing, and implementing accounting information systems. Emphasizes integrated general ledger application software and the managerial aspects of systems design. Prerequisites: ACCT 1102 and BUAD 2280.
3117管理分析 (3 credits) Explanation of how accounting data can be interpreted and used by management in planning and controlling business activities. Course is not open to accounting majors. Course is not acceptable as a business administration elective if Cost 会计 I or II is completed. Prerequisite: ACCT 1102.
财务报表分析 (3 credits) Comparisons of items on the financial statements of modern business concerns to determine their strengths and weaknesses. Methods include vertical and horizontal analysis, ratio analysis, and the interpretation of financial statement disclosures. Not recommended for accounting majors. Prerequisite: ACCT 1102.
3140欺诈检查 （3学分）欺诈预防、检测和威慑的原理和方法。 主题包括欺诈的性质和欺诈三角、欺诈的症状和不同的欺诈方案，包括财务报表欺诈、撇账、支付方案、计费方案、挪用和腐败。 Prerequisites: ACCT 1101 and ACCT 1102.
3201 INTERMEDIATE ACCOUNTING I (3 credits) Detailed study of discounted cash flow techniques, current and long term assets and liabilities. Prerequisites: ACCT 3100 (may be taken concurrently), 英格兰1101年, and ENGL 1102.
3202中级会计 (3 credits) A detailed study of the statement of cash flows plus several complex financial accounting topics. Prerequisite: ACCT 3201 and BUAD 2280.
3300政府会计 （3学分）介绍州和地方政府会计，以及大学、医院和其他非营利组织的会计。 会计 follows the pronouncements of the Government 会计 Standards Board and the Financial 会计 Standards Board. Prerequisite: ACCT 1102.
3301 COST ACCOUNTING I (3 credits) Fundamentals of cost accounting information systems, including cost-volume-profit relationships, costing in the service and manufacturing sectors, cost behavior, and budget variance analysis. Prerequisites: ACCT 1102, ENGL 1101, and 英格兰1102年.
3302成本会计 (3 credits) Refinements of cost accounting information systems, including management control systems, cost allocation refinements, capital budgeting, and performance measurement. Prerequisite: ACCT 3301.
3404 INCOME TAXES I (3 credits) The federal income tax laws and regulations concerning taxable income and computation of tax as they affect individuals. Prerequisites: ACCT 1102, 英格兰1101年, and ENGL 1102.
3405 .所得税 (3 credits) The federal income tax laws and regulations concerning taxable income and computation of tax as they affect corporations, estates, and trusts. Prerequisite: ACCT 3404.
4110高级会计 (3 credits) 会计 for partnerships, combined corporate entities, consolidated statements, foreign currency transactions, interim financial statements, segment reporting, fiduciary accounting, and SEC reporting. Prerequisite: ACCT 3202.
4210审计一 (3 credits) Duties and responsibilities of an auditor, kinds of audits, and audit programs. Preparation of audit working papers and compilation of audit data. Prerequisites: ACCT 3202 and ACCT 3302.
会计理论 (3 credits) Conceptual framework and structure of accounting theory, including study of selected Financial 会计 Standards Board statements and other professional literature. Prerequisite: ACCT 3202. （可能不是每年都提供）
管理会计研讨会 (3 credits) Integrates economics and business finance, organization and behavior, including ethical considerations, public reporting standards, auditing and taxes, periodic reporting for internal and external purposes, and decision analysis, including modeling and information systems. Designed for students interested in careers in management accounting and the Certificate in Management 会计 (C.M.A.). 前提条件：高级地位和同意的讲师。 （可能不是每年都提供）
4310审计ii (3 credits) The auditor's responsibility and liability, ethics and standards of professional conduct, auditing electronic data systems, and the application of statistical audit techniques. Prerequisite: ACCT 4210 or consent of instructor.
专业会计问题 （3学分）深入研究适应当前商业环境的特殊会计问题。 Prerequisites: ACCT 3202, ACCT 3300, and ACCT 3302.