| ACCOUNTING |
| 43158 | AC 101 - -BU - -A | INTRODUCTION TO ACCOUNTING | Miller J | Open | 11/25 | (4F) 08/22/2022 to 12/09/2022 MW (12:30pm-01:50pm) H 212 | 4.00 | INTRODUCTION TO ACCOUNTING
4.00 credits. An introduction to the basic accounting methods, principles and financial statements used for external reporting. This course introduces students to accounting in a way that demonstrates its importance to society and relevance to their future careers. In addition to developing an adequate technical knowledge of accounting principles; critical thinking, communications, organizational, and interpersonal competencies will be developed and reinforced through a combination of class discussion and problems.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder: Program Category: (Ground 0-25%) |
| 43159 | AC 205 - -BU - -A | INTERMEDIATE ACCOUNTING I | Riportella T | Open | 24/35 | (4F) 08/22/2022 to 12/09/2022 TH (12:25pm-01:55pm) H 211 | 4.00 | INTERMEDIATE ACCOUNTING I
4.00 credits. A study of generally accepted accounting principles and international standards as applied to asset transactions in the corporate financial reporting environment. Beginning with a brief review of introductory topics including the accounting cycle and financial statements and quickly moving to more challenging and complex topics regarding how to properly record transactions for different types of assets, acceptable alternatives, and the accounting treatment of related income statement transactions. Emphasis on valuation, classification, disclosure and cutoff. *Prerequisite(s): AC 101.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (Ground 0-25%) |
| 43160 | AC 270 - -BU - -A | COST MANAGEMENT ACCOUNTING | Shollenberger E | Open | 2/35 | (4F) 08/22/2022 to 12/09/2022 TH (11:00am-12:20pm) H 211 | 4.00 | COST MANAGEMENT ACCOUNTING
4.00 credits. An understanding of how costs behave – cost-volume and profit analysis; are collected – job costing and process costing; are assigned – activity-based costing; are managed – strategic-based responsibility accounting; are measured – budgets and variance analysis; and are used in decision making – pricing and alternative use of capital. Multinational considerations also are included. *Prerequisite(s): AC 101.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (Ground 0-25%) |
| 43161 | AC 301 - -BU - -A | INTRODUCTION TO TAXATION | Miller J | Open | 22/35 | (4F) 08/22/2022 to 12/09/2022 MW (02:00pm-03:20pm) H 215 | 4.00 | INTRODUCTION TO TAXATION
4.00 credits. Following the American Institute of Certified Public Accountants (AICPA) recommended Model Tax Curriculum, this course introduces a broad range of tax topics and principles of federal income taxation of individuals, corporations, and partnerships. Understanding various types of taxes in the U.S. system and the basis for the federal income tax system is emphasized. Tax concepts that relate to individual taxpayers, and identifying the similarities and differences of individual taxation items to the taxation of business entities are learned, emphasizing the role of taxation in the business decision-making process, tax law and research, and concepts application. *Prerequisite: AC 101 or permission of instructor.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (Ground 0-25%) |
| 43162 | AC 310 - -BU - -A | ACCOUNTING INFORMATION SYSTEMS | Shollenberger E | Open | 26/35 | (4F) 08/22/2022 to 12/09/2022 TH (08:00am-09:20am) H 211 | 4.00 | ACCOUNTING INFORMATION SYSTEMS
4.00 credits. An introduction to the components of an accounting information system and its relationship to the overall management information system. The use of information to support the planning, analysis, and reporting of business activities using fully integrated information systems is discussed. Students are introduced to system design and documentation, including flowcharting and control procedures. The course utilizes practical case problems, contemporary readings, and exercises incorporating accounting software to reinforce classroom theory with hands-on knowledge. All major transaction processing cycles and the effect on the accuracy of accounting information are reviewed. *Prerequisite: AC 206.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (Ground 0-25%) |
| 43163 | AC 406 - -BU - -A | ADVANCED ACCOUNTING | Miller J | Open | 28/35 | (4F) 08/22/2022 to 12/09/2022 MW (09:30am-10:50am) H 215 | 4.00 | ADVANCED ACCOUNTING
4.00 credits. A study of advanced accounting topics including business combinations, consolidated financial reporting according to US GAAP, worldwide accounting practices and foreign currency transactions, partnerships, and special accounting topics such as business liquidations and reorganizations, joint ventures, and accounting for derivatives. *Prerequisite(s): AC 206.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (Ground 0-25%) |
| 42981 | AC 1070- -CE - -A | SGPS BUSINESS FINANCIAL ACCOUNTING | Gulati P | Open | 19/20 | (F1) 08/22/2022 to 09/23/2022 ONLN | 3.00 | SGPS BUSINESS FINANCIAL ACCOUNTING
Introduction to accounting concepts, processes, procedures, and practices in the preparation of financial statements. The course will introduce students to the four basic financial statements, comprised of the income statement, statement of cash flow, balance sheet, and statement of owner's equity. Students will also incorporate current accounting events and accounting ethics into this course.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder: Program Category: (100% Online) |
| 42982 | AC 1080- -CE - -A | SGPS MANAGERIAL ACCOUNTING | Weaver M | Open | 20/20 | (F2) 10/03/2022 to 11/04/2022 ONLN | 3.00 | SGPS MANAGERIAL ACCOUNTING
Managerial accounting involves using economic and financial information to plan and control many of the activities of an entity, and to support the management data-driven decision-making process. Topics include job order costing, activity-based costing, cost-volume-profit analysis, budgetary planning and controls, and planning for capital investments. The objective of this course is to provide students with an understanding of the management and information that aids management with making sound decisions. *Pre-requisite(s): AC 1070.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (100% Online) |
| 42983 | AC 2050- -CE - -A | SGPS INTERMEDIATE ACCOUNTING I | Rand O | Open | 16/18 | (F1) 08/22/2022 to 09/23/2022 ONLN | 3.00 | SGPS INTERMEDIATE ACCOUNTING I
Intermediate Accounting is the in-depth study of professional accounting pronouncements – Generally Accepted Accounting Principles (“GAAP”), used for financial reporting purposes. This first course of a two-part series focuses mainly on asset accounts. An overview of financial statement preparation and accounting principles that govern the reporting of cash, receivables and inventories will be explored. Other topics of study focus on accounting for property, plant and equipment, key concepts in accounting for intangibles, and current liabilities accounts. Prerequisite(s): AC 1060 - Principles of Accounting II or AC 1080 - Managerial Accounting.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (100% Online) |
| 42984 | AC 2060- -CE - -A | SGPS INTERMEDIATE ACCOUNTING II | Rand O | Open | 16/18 | (F2) 10/03/2022 to 11/04/2022 ONLN | 3.00 | SGPS INTERMEDIATE ACCOUNTING II
Intermediate Accounting II is a continuation of the study of generally accepted accounting principles. It is an in-depth study of stockholders equity, earnings per share, investments, revenue recognition and accounting for income taxes, pension and leases. The course will be completed with the preparation of the cash flows financial statement. Prerequisite: AC 2050 Intermediate Accounting I.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (100% Online) |
| 42985 | AC 3010- -CE - -A | SGPS INTRODUCTION TO FEDERAL INCOME TAX | Wesoloskie R | Open | 18/20 | (F1) 08/22/2022 to 09/23/2022 ONLN | 3.00 | SGPS INTRODUCTION TO FEDERAL INCOME TAX
This course is designed to explore tax implications on individuals, corporations, and partnerships. The course will concentrate on the application of tax law using analytical and problem-solving techniques. Significant reference will be given to federal tax forms and online tax research.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder: Program Category: (100% Online) |
| 42986 | AC 3030- -CE - -A | SGPS FINANCIAL ANALYSIS AND REPORTING | Stubb J | Open | 18/20 | (F2) 10/03/2022 to 11/04/2022 ONLN | 3.00 | SGPS FINANCIAL ANALYSIS AND REPORTING
To be effective financial managers and advisors, accountants must understand not only how financial information is generated, but also how to analyze and interpret the information to assess a company and its operations. This course is designed to provide students with the tools they need to effectively evaluate the financial position of a firm. The course presents analytical tools for evaluating organizational financing, investing and operations activities, cash flow, profitability, liquidity, solvency, and leverage. Prerequisite: Ac 2060 Intermediate Accounting II.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (100% Online) |
| 42987 | AC 3040- -CE - -A | SGPS FORENSIC ACCOUNTING | Klahold D | Open | 15/18 | (F3) 11/07/2022 to 12/09/2022 ONLN | 3.00 | SGPS FORENSIC ACCOUNTING
Forensic Accounting is a specialty practice area of accounting that utilizes accounting, auditing, and investigative skills to conduct an examination into a company's financial statements for disputes or litigation. This course will introduce the learner to the concept of accounting fraud. It combines solid accounting principles with fraud detection and prevention techniques. The prevalence of financial statement manipulation in recent years is reviewed and analyzed. The topic of ethics and the breakdown thereof in relation to the frauds perpetrated will also be discussed. Prerequisite(s): AC 2060 - Intermediate Accounting II.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (100% Online) |
| 43076 | AC 3080- -CE - -A | SGPS ACCOUNTING FOR NONPROFIT ORGANIZATIONS | Weaver M | Open | 18/18 | (F3) 11/07/2022 to 12/09/2022 ONLN | 3.00 | SGPS ACCOUNTING FOR NONPROFIT ORGANIZATIONS
Accounting for Governmental and Nonprofit Entities is the study of authoritative pronouncements for the reporting of state and local governments and other nonprofit entities. It involves the study of Governmental/Accounting and Financial Accounting Standards. This course will introduce the learner to basic fund accounting principles and other financial considerations for non-profit entities. Actual financial reports from governments and non-profit organizations will be reviewed to provide real world application. Prerequisite(s): AC 2060 - Intermediate Accounting II.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (100% Online) |
| 42988 | AC 3210- -CE - -A | SGPS COST ACCOUNTING | Rand O | Open | 20/20 | (F3) 11/07/2022 to 12/09/2022 ONLN | 3.00 | SGPS COST ACCOUNTING
Cost accounting deals with cost management. Cost management produces information through the process of identifying, collecting, measuring, classifying, and reporting information to managers within a firm. Cost management requires in-depth understanding of a firm’s cost structure. This course will provide the student the knowledge to utilize and manage cost data effectively for management decision making. Prerequisite: Ac 1060 Principles of Accounting II or AC 1070 Business Financial Accounting or permission of the dean.
Credit Type: Letter Graded Signature Learning: Additional Fees: 0.00 Course Reminder:Prerequisites Exist Program Category: (100% Online) |
