Social Sciences Division ECO/ACC/BUS 317, 318: INTERNSHIP. The student is allowed to engage in field work (under professional supervision) that is designed to provide applied experience related to the student’s major interest. The student will register using the appropriate course code based on the area of internship. Prerequisite: Junior and senior departmental major and consent of the instructor. ECO/ACC/BUS 317 offered every fall. ECO/ACC/BUS 318 offered every spring. Students can apply a maximum of three credit hours in internship towards fulfilling their elective requirements in Economics, Accounting, or Business Administration. It cannot be substituted for any other course offered by the Department. CREDIT: THREE SEMESTER HOURS. COURSE DESCRIPTIONS: ACCOUNTING ACC 151, 152: PRINCIPLES OF ACCOUNTING. The first semester focuses on basic accounting conventions and methodology for the preparation and use of financial data. The second semester focuses on interpretation of accounting to other aspects of the firm, and the strengths and limitations of accounting as a tool of management are also explored. Prerequisite: None for 151; 151 for 152. ACC 151 offered every fall. ACC 152 offered every spring. CREDIT: THREE SEMESTER HOURS. ACC 251, 252: INTERMEDIATE ACCOUNTING. A study of the accounting principles applicable to the content, evaluation, and presentation of the principal ledger items. An analysis will be given on such topics as financial statements, working capital and operations, and reorganization. Prerequisite: ACC 152 for 251, 251 for 252. ACC 251 offered every fall. Economics 252 offered every spring. CREDIT: THREE SEMESTER HOURS. ACC 271: COST ACCOUNTING. Cost accounting principles and concepts are applied to cost systems. Problems peculiar to manufacturing enterprises, preparation of cost statements, and the solving of cost problems will be studied. Prerequisite: ACC 152. Offered in the fall of alternate years. CREDIT: THREE SEMESTER HOURS. ACC 455: AUDITING. This course is a study of auditing theory and procedures with emphasis on acceptable accounting principles and on professional issues faced by auditors. Topics discussed include verifying Page 251
Tougaloo college catalog 2013 2015
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