Accounting (ACCT) Courses

ACCT1210 Financial Accounting

This introductory course acquaints students with the basic principles, practices and theories of financial accounting. Topics include the identification, measurement and recording of the financial effects of economic events on enterprises. Emphasis is placed on the understanding and use of financial statements for the corporation and interpretation and use of financial statement information in business decisions, and a study of the system that produces this information. (OL)
Offered at Charlotte, Denver, North Miami, Online, Providence, Providence CE
4.5 Quarter Credit Hours

ACCT1220 Managerial Accounting

This course is the second of two required accounting courses to be completed by students pursuing degrees in business and hospitality. Students learn the nature, application and behavior of costs in both the goods-producing sector and service-producing sector. Various approaches to preparing budgets are also discussed. Decision making utilizing the topics discussed is emphasized.
Prerequisite(s): ACCT1210 or (ACCT1002 or ACCT1007 or ACCT1012 or ACCT1022 or ACCT1202 or ACCT2002 or ACCT2004). (OL)
Offered at Charlotte, Denver, North Miami, Online, Providence, Providence CE
4.5 Quarter Credit Hours

ACCT3080 Fraud Examination: Theory and Practice

This course covers accounting and legal concepts along with the procedures that are necessary to accomplish fraud detection, fraud investigation and fraud prevention duties. Students learn how to analyze allegations of fraud and how to utilize accounting and investigative skills during a fraud investigation. Computerized application development assists in case analysis. Expert witness testimony is also discussed along with a review of the variety of ways to communicate findings.
Prerequisite(s): ACCT1210 or (ACCT1002 or ACCT1007 or ACCT1012 or ACCT1022 or ACCT1202 or ACCT2002 or ACCT2004), FIT1040. (OL)
Offered at Charlotte, Online, Providence, Providence CE
4.5 Quarter Credit Hours

ACCT6410 Income Tax Planning

This course offers students a practical approach to understanding the complexity of the U.S. tax system. Discussion centers on the tax laws as a means of fiscal policy. The course is designed to teach students how to research and understand the initiation of tax law in the legislature, how this is brought through the Treasury Department, and how judicial interpretation affects the understanding of tax issues. Emphasis is on examination of the law of individual taxation from the standpoint of the Internal Revenue Code and pertinent regulations to ultimately foster an understanding of the U.S. tax system and the sources behind the law. Contemporary tax planning techniques are emphasized throughout the course.
Prerequisite(s): FISV5000. (OL)
Offered at Online, Providence
4.5 Quarter Credit Hours