This course introduces audit theory along with current procedures and practices. It includes a review of the ethical and professional standards required of the CPA and utilizes ACL generalized audit software. Specific topics include the audit environment, the auditing process, the audit engagement, the audit report and ACL.

After completing this course, students will have a basic understanding of the audit process and will be able (with supervision) to critically review and report on the financial data generated by an organization and use several elements of ACL generalized audit software.

Encompasses cost definitions, product and service costing, activity-based cost-ing, standard cost, flexible budgeting, planning and controlling costs, and other related topics

Covers the basic concepts of federal income taxation applicable to individual taxpayers, including tax research, realization and recognition of income, deductions and credits.

Introduction to financial accounting and its application to the reporting needs of organizations. Topics include basic accounting processes and procedures,financial statement preparation and analysis, internal control, and the valuation and measurement of accounts included in financial reports.

Introduction to financial accounting and its application to the reporting needs
of organizations. Topics include basic accounting processes and procedures,
Accounting financial statement preparation and analysis, internal control, and the valuationand measurement of accounts included in financial reports. Designated as AG212 and AG213 in the evening program.

Introduction to financial accounting and its application to the reporting needs of organizations. Topics include basic accounting processes and procedures, financial statement preparation and analysis, internal control, and the valuation and measurement of accounts included in financial reports. Designated as AG212 and AG213 in the evening program. Prerequisite for AG213 is AG212.

An introduction to managerial accounting concepts and the use of accounting information for planning, control and decision-making. Topics include cash flow statements, costing of products and services, cost-volume-profit analysis, budgeting, performance evaluation, and costs relevant to decision-making.

Provides an introduction to fund accounting with particular emphasis on accounting for state and local governmental units. Accounting for hospitals, colleges, and universities, and other nonprofi t organizations is also covered. Required for students planning to take the CPA examination.

A continuation of the study of financial accounting theory and practice. Topics include the development of accounting standards, conceptual framework of accounting, financial statement presentation, and the recognition and measurement of assets.

Introduction to financial accounting and its application to the reporting needs
of organizations. Topics include basic accounting processes and procedures,
Accounting financial statement preparation and analysis, internal control, and the valuationand measurement of accounts included in financial reports. Designated as AG212 and AG213 in the evening program.