Below is an overview of each Subtopic. This Subtopic further discusses acquisition, development, and construction arrangements and provides "guidance for determining whether a lender should account for an acquisition, development, and construction arrangement as a loan or as an investment in real estate or a joint venture. This Subtopic provides recognition, measurement, and disclosure guidance regarding loans acquired with evidence of deterioration of credit quality since origination acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Other students should take the Acct sequence. Introduction to accounting theory, concepts and principles, the accounting cycle, information processing, and financial statements.
Exposure to controversial issues concerning income determination and valuation. Must have sophomore standing. Topics include cost flow in a manufacturing operation; planning, evaluating and controlling through budgeting and standard costing; and decision-making using cost-volume-profit analysis, direct costing, and relevant costs.
Determination of tax liabilities and opportunities for planning are emphasized. Problem-solving using the source materials of tax law and tax research are important components of the course. Planning and research are the basic components of the course.
Problem-solving and written research are emphasized. The course acquaints students with the reports and documents generated by information systems, as well as procedures and controls employed in a variety of business applications.
Students apply these concepts, techniques and procedures to the planning, analysis and design of manual and computer-based information systems. Understanding of the conceptual framework of accounting, review of the accounting process, and recognition, measurement, valuation and disclosure of current assets, fixed assets, and intangibles.
Problem-solving skills and critical analysis are stressed. Analysis and interpretation of financial statements and problem-solving skills are integral parts of the course. Involves considerable problem-solving and critical evaluation of controversial theoretical issues. Understanding the form, content and relationships among the financial statements is integrated with the use of ratios and analytic adjustments to augment the information in published financial reports.
Current developments, business strategies and off-balance-sheet financing are linked to assessments of companies, performance. Case studies, team projects and presentations involve actual companies, financial statements. Open only to graduating seniors.
Can be taken Concurrently: The auditing environment, generally accepted auditing standards, internal control theory, and reporting alternatives are considered. Exposure to operational auditing is provided. Topics include job order and process costing, joint and by-products, cost allocation, budgeting, standard costing, direct costing, cost-volume-profit analysis, and relevant costs for decisions.
Obtaining, cleaning, exploring, analyzing with statistical and machine learning methods, and presenting accounting data are explored in a project based format. Non-financial related information analyses are linked to audit and risk assessments. Projects and papers involve actual entities and associated financial information.
Written term paper s required. Must have preparation acceptable to the department chair. Course may be repeated. When offered as group study, coverage varies according to interests of the instructor and students.
Must have preparation in accounting acceptable to the department chair.
It emphasizes the use and interpretation of the financial statements issued by business organizations, along with the preparation of accounting information. Students are exposed to balance sheet valuation, income determination, cash flow analysis, accounting judgment, profit manipulation, and evaluation of earnings quality.
Students learn techniques such as cost analysis, budgeting, performance evaluation, and employee motivation.ACCT - Cost Accounting I at Liberty University. ACCT Teacher Ratings Read student teacher reviews ACCT Past Tests & Quizzes See previous tests and quizzes ACCT Grade Histories See how teachers graded in the past.
ACC Principles of cost accounting for manufacturing and service industries. Topics covered include job costing, process costing, variable and absorption costing, revenue variances, cost allocation, joint products and by-products, inventory management, transfer pricing, capital budgeting, and .
20 great accounting topics for your research paper.
The Accounting Certificate is a program which prepares students for entry level positions in accounting. The program is designed for students who would like to gain a core understanding of the principles of accounting. A recent city study of by the Pew Charitable Trusts found that the average cost per call is $ Detroit came in with the highest cost per call at a whopping $ you can take Accounting Implications on R & D expenses. There is a thin line between what can be treated as Revenue Expenditure what can be capitalised.
Auditing collusion. This topic can cover auditing in general or a specific area of auditing depending on the expertise you have and the scope of .
Learn accounting with free interactive flashcards. Choose from different sets of accounting flashcards on Quizlet. Acct cost accounting i 1. ACCT Cost Accounting I Entire Course Liberty University CLICK HERE TO GET THE ENTIRE COURSEor ask a question HERE, the tutorial will be posted in 5 minutes by one of our experts.
Information and Curriculum for the Undergraduate Major in Accounting at CCSU.