Not available at this time

Preparation and uses of financial statements of business enterprises; the accounting process of recording, classifying, and interpreting business transactions. Conceptual problems analyzed include accounting for inventories, depreciation, and capital stock.

Course description not available at this time.

Federal income tax law; emphasis on individual returns. Topics include determination of income, exemptions, deductions, and credits. Problems and tax cases involving the use of tax forms. Prerequisite: ACCTG 221.

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221.

Focus on the use of cost accounting information to help planning and control activities in a business enterprise. Topics include methods for determining the costs of products and services (includes job order, process, standard and activity based cost systems), for assessing product and project profitability, and for budgeting and monitoring costs and profits. Emphasis on usefulness and limitations of cost accounting information.
Prerequisite: ACCOUNTG 222.

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221.

Not available at this time

Federal income tax law; emphasis on individual returns. Topics include determination of income, exemptions, deductions, and credits. Problems and tax cases involving the use of tax forms. Prerequisite: ACCTG 221.