A pragmatic look at financial accounting and federal taxes as they relate to the individual's personal life. Designed for non-accounting majors.
Introduction to accounting information, the basic accounting cycle, and consideration of selected financial statement topics. The course emphasizes the uses and limitations of accounting information in economic decision-making, as well as problem-solving, oral and written communication skills, and computer skills.
Further consideration of selected financial statement topics. Analysis of cost behavior and the uses and limitations of accounting information in planning, controlling, and decision-making processes. Emphasizes skills in problem-solving, oral and written communication, and computer skills. Prerequisite: ACTG 2010.
Open to students meeting criteria established from time to time by the department and on file either in the department or the cooperative education office. Provides academic credit for selected on-the-job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor Approval.
Consult the semester class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript.
Introduction to the accounting profession, standard-setting process, and financial accounting concepts. Thorough study of the balance sheet, income statement, and statement of retained earnings. Theory and application of the time value of money. Financial accounting and reporting considerations for selected balance sheet topics. Prerequisite: ACTG 2020.
Thorough study of the statement of cash flows. Financial accounting and reporting considerations for selected balance sheet topics not considered in Intermediate Financial Accounting I. Prerequisites: ACTG 3110, Business Foundations.
Cost determination for budgeting, product costing, process costing, cost assignment and allocation, standard costing, and decision making in manufacturing and service organizations. Prerequisites: ACTG 2020, Business Foundations.
Basic concepts of gross income, deductions, credits, special computations, and property transactions for individual taxpayers. Prerequisite: ACTG 2020.
This course reviews major issues in international accounting, including historical, cultural, and environmental influences that impact various national accounting systems. Harmonization of standards is also examined. Prerequisites: ACTG 2020.
Analysis, design, and implementation of accounting information systems with special emphasis on an understanding of accounting cycles, internal control concepts, and data flows associated with basic economic entities of the organization. Prerequisite: ACTG 3110, Business Foundations.
Generally-accepted auditing standards, professional responsibilities, evidence, internal control, sampling, audit tests, and audit reports. Prerequisite: ACTG 3120 or concurrent enrollment in ACTG 3120; Business Foundations.
Individual work or work in small groups by arrangement on special topics. Prerequisite: Instructor Approval.
Open to students meeting criteria established from time to time by the department and on file either in the department or the cooperative education office. Provides academic credit for selected on-the-job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor Approval.
Consult the semester class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript.
A study of business combination accounting. The course will also include an introduction to government and fund accounting. Prerequisites: ACTG 3120, Business Foundations.
A study of the income taxation of corporations (including S corporations), limited liability companies, and partnerships. Prerequisite: ACTG 3400, Business Foundations.
Weber State University 2008-2009 Catalog