►Statistics (3 credits)
A study of basic concepts and operations in descriptive and inferential statistics. The areas of study will include graphic representation, measures of central tendency and dispersion, probability theory and various significant tests of relationship, association, and correlation.
►Individual Income Tax (3 credits)
The study of individual income tax theory, planning and application.
►Intermediate Accounting I (3 credits)
A study that includes accounting theory, financial statements, the concept of future and present value, temporary and long-term investments, inventory evaluation, and fixed and intangible assets.
►Intermediate Accounting II (3 credits)
A continuation of Intermediate Accounting I that will include a study of bonds, pensions, and leases; corporate accounting; capital and retained earnings; tax allocation; changes in accounting methods; working capital analysis; comparative statements; and ratio analysis.
►Cost Accounting (3 credits)
The study of standard costing, cash budgeting, process costing, and job order costing and their application to the management decision process.
►Computerized Accounting (3 credits)
Accounting processes in a computerized environment utilizing popular over-the-counter software (i.e. QuickBooks, Peachtree). Question: “If 3.7 million small businesses use QuickBooks, how many students need to learn it?” Answer: “All of them.”
►Principles of Auditing (3 credits)
Course will emphasize audit techniques and audit procedures, using a text and coordinated audit practice set to accomplish class objectives.