Accounting - General (ACG)

Introduction to the accounting cycle and preparation of financial statements including accounting for cash, receivables, inventories, payables, plant assets, stocks and bonds.

This course covers accounting as it applies to managerial theory and practice; cost accounting concepts and relationships; forecasting and budgeting; business information requirements.

This course is a review of the Accounting Cycle and advanced work in the areas of temporary investments, receivables, inventories, plant assets, and investments in stocks and bonds.

This course is an introduction to electronic accounting using commercial accounting software for recording financial transactions and constructing financial statements and accounting reports.

This course addresses the use of accounting information by non-financial managers. Emphasis is placed on the interpretation of accounting information in order for a manager to participate effectively in decision making. Concepts introduced include the accounting cycle, accounting for merchandisers, cash and internal control, receivables and inventory control, long-term assets and depreciation, ratio analysis, breakeven and cost-volume profit, budgeting, cost planning and control, and capital budgeting.

This course reviews financial statements and further examines financial accounting standards with emphasis on reporting cash, short-term investments, receivables, inventories, capital assets, current liabilities, contingencies, bonds, leases, pensions, and stockholders' equity.

This course provides a foundation in accounting information systems for a business organization. The course will cover business processes, risks, internal controls, and the design and implementation of an accounting information system (AIS).

This course covers planning, control and analysis of production, administrative and selling costs using budgeting and standard cost accounting techniques including variance analysis, inventory management, activity-based costing, capital budgeting, and strategic planning.

This course provides an introduction to auditing and the audit process. Topics include professional ethics, audit evidence and documentation, internal control, business risks, and audit planning. Special emphasis is given to auditing procedures for cash, receivables, inventories, plant assets, liabilities, stockholders’ equity, revenues, cost of goods sold, and other expenses.