ACCT 2014 Principles of Accounting I
A general introduction emphasizing procedural aspects of accounting data in decision-making.
Various accounting methods for single proprietorships, partnerships, and corporations are
ACCT 2134 Principles of Accounting II
The concepts of cost in developing information for management use in the determination of
income, the selection of activities or projects, and the measurement of performance. Prerequisite:
ACCT 3022/3024 Independent Study I
A study of the tools and techniques of research, of the use of the library and Internet resources,
and of planning and execution of a research project with a written report. May be repeated for a
total of two units of credit. Standard or CR/NC grading.
ACCT 3034 Intermediate Accounting I
A more advanced study of the functions, theory, and practice of accounting and of their
relationship to business management; the usefulness and limitations of accounting in providing
information on financial activities, the acquisition of assets and services, the determination of
income, and equity interests; the features of internal control; and the presentation, interpretation,
and analysis of financial statements. Prerequisite: ACCT 2134.
ACCT 3044 Intermediate Accounting II
A continuation of ACCT 3034.
ACCT 3084 Governmental Accounting
The application of accounting principles to governmental and nonprofit organizations. Topics
include budgets for resource management and the operation of general and special revenue funds.
Prerequisite: ACCT 2014.
ACCT 3094 Income Taxation
A presentation of the U.S. income tax system applicable to individuals, partnerships, and
corporations, including topics such as the determination of gross income, business and personal
deductions, and accounting methods. Prerequisite: ACCT 2014.
ACCT 3144 Cost Accounting
Presentation of cost accumulation methods, responsibility accounting, budgeting, and the entire
spectrum of cost and profit analysis. Emphasis on developing information f