Offered alternate years.ĪCT 343 INTERMEDIATE MANAGERIAL ACCOUNTING (3)
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Software used in this course is not compatible with Mac computers. Knowledge of the technical aspects of computerized accounting systems. Students will more deeply explore many of the fundamental accountingĬoncepts, with both a theoretical and practical emphasis, as well as gain a working This course will utilizeĪ "hands-on" approach through the use of QuickBooks, a popular software package for
Understanding of integrated accounting software systems. Offered alternate years.ĪCT 320 ACCOUNTING INFORMATION SYSTEMS (3)Īccounting Information Systems (AIS) provides students with a comprehensive and practical The business firm and the application of ethics. Covers analysisĪnd use of the above data in the decision-making process relating to the control of Prerequisite: ACT 250.Įmphasizes accounting procedures and principles applicable to the determination ofĬost of material used, labor employed and overhead expense incurred. Taxes, the equity section of the balance sheet, financial statement analysis and theĪpplication of ethics. Prerequisite: ACT 152.Ĭontinuation of ACT 250 with further study regarding investments, long-term liabilities, Principles and the application of ethics. Financial reporting focusĮmphasizes the disclosure requirement in accordance with generally accepted accounting Prerequisite: ACT 151.ĭevelopment and analysis of accounting theory underlying accepted accounting methodsĪnd the method of applying that theory will be covered. Of a company and the study of ethics in business situations.Ī continuation of ACT 151 with an emphasis on the uses of accounting information,Īn interdisciplinary approach to managerial accounting concepts of planning, controllingĪnd decision-making and the application of ethics. Of financial statements, analysis of the effect of transactions on the financial position The number of semester hours for each course is indicated in parentheses.Īn introduction to the concepts and uses of financial information, the preparation Students are advised to note prerequisites listed in courseĭescriptions and to confer with their academic advisors or the registrar concerningĬourse offering notations are included for planning purposes and are not guarantees.īluffton University operates on a semester calendar. Courses numbered above 500Īre graduate level courses. Courses numbered 300 or higher are upper-level courses primarily for juniorsĪnd seniors, though open to other qualified students courses numbered lower thanģ00 are primarily for first-year students and sophomores. Normally numbers also correspond with the college level at which they are Courses are numbered to correspond with the recommended sequence in which they shouldīe taken.
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