161 Accounting for the Non-Business Major (3)
The basic accounting cycle, financial statements; uses of accounting in business and non-business organizations. Not open to students seeking the B.S.B.A. degree.
251 Accounting Principles I—Financial (3)
Proprietary-based treatment of the accounting cycle, financial statements, merchandising, cash, receivables, payables, inventories, plant property and equipment, payroll, accepted accounting principles, and partnerships.
252 Accounting Principles II—Managerial (3)
Accounting techniques applied in a managerial context. Product costing techniques, activity-based costing, cost-volume-profit analysis, budgeting, and short-term decision models. PREQ: 251.
275 Intermediate Accounting I (3)
Accounting theory in financial statements, valuation and present value concepts, current assets. PREQ: 252.
293 Topics in Accounting (1-3, R3)
301 Financial Statement Analysis (3)
Short-term liquidity, cash flow from operations, funds flow, capital structure, long-term solvency, return on investment, asset utilization, and operating performance. PREQ: 252. COREQ: FIN 405, 495.
352 Intermediate Accounting II (3)
Theory applied to current and long-term liabilities, plant property and equipment, intangible assets, and stockholders equity. PREQ: 275 and pass WCU’s Accounting Competency Exam.
355 Introduction to Income Taxation (3)
Federal income taxation of individuals and sole proprietors, gross income inclusions and exclusions, business and employee deductions, property transactions, capital gains and losses, cost recovery. PREQ: 251.
356 Cost Accounting (3)
Budgeting, systems design, responsibility accounting and motivation, standard costing, variance analysis, cost behavior patterns, relevant costs, contribution analysis, and income effects of costing alternatives. PREQ: 252.
361 Not-For-Profit Accounting (3)
Accounting principles as applied to governmental agencies and other nonprofit organizations. PREQ: 252.
365 Accounting Information Systems (3)
Accounting information systems including understanding appropriate computer technology in accounting, systems design and evaluation, systems controls, and systems implementation. PREQ: 252.
389 Cooperative Education in Accounting (1 or 3, R15)
See Cooperative Education Program.
454 Auditing (3)
Theory, practice, and procedures in auditing; standards, professional ethics and internal controls. PREQ: 352.
465 CPA Problems (3)
466 Income Tax II (3)
467 Controllership (3)
Contemporary issues facing accountants in managerial decision-making responsibilities. Comprehensive evaluation of information used for decisions with strategic implications for the company.
480 Independent Research in Accounting (3)
PREQ: Accounting major; permission of department head.
483 Accounting Internship (3, 3, 3)
484 A full-time work situation providing in-depth experience in accounting practices.
485 S/U grading. PREQ: Junior standing; formal application; permission of accounting internship coordinator.
493 Topics in Accounting (1-3, R6)
PREQ: Permission of department head.
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Last updated: 3/6/2003.
Copyright 2003 by Western Carolina University .