ACCOUNTING 410
410-222
Intermediate Accounting
4 Cr.
Continuation of 410 -221 Intermediate Accounting. Accrual basis and cash-basis accounting, double- and single路entry formats, historical and replacement cost valuations , funds-flow and common -dollar analyses conducted at professional levels of presentation. Lecture 4 hours. Laboratory 0 hours. Prerequisite: 410-221 Intermediate Accounting.
410-231
Cost Accounting
4 Cr.
Theory and practice of cost accounting as it is applied in industrial management informat ion systems for accountability, product and process cost analysis, price setting and determination of profitability. Cost theories , concepts, assumptions, systems and procedures. Lecture 4 hours. Laboratory 0 hours. Prerequisite: 410-122 Principles of Accounting.
410-232
Cost Accounting
4 Cr.
Planning, implementing, controlling and analytical processes of management of manufacturing businesses. The budgeting process and standard cost procedures used to analyze productive processes measuring effects for the use of management in decision-making activities. Lecture 4 hours. Laboratory 0 hours. Prerequisite: 410-231 Cost Accounti ng.
410-260
Cooperative Field Experience
9 Cr.
Limited to students in the Cooperative Field Experience Program . Full -time employment in an approved area under College supervision. Requirements for credit will be a minimum of 350 clock hours of approved work, a report from the employer, term report by student and on-the-job visits by the coordinator of the department. Lecture 0 hours. Laboratory 35 hours. Prerequisite : Departmenta l approval.
410-261
Cooperative Field Experience
9 Cr.
Continuation of 410路260 Cooperative Field Experience. Lecture 0 hours . Laboratory 35 hours. Prerequisite: 410-260 Cooperative Field Experience.
410-265
Taxation
3 Cr.
Thorough study of federal individual income tax regulations and procedures with practice in preparation of returns . Cursory study of federal income tax reporting of corporations and unincorporated businesses . Introduction to princ ipal state taxes. Lectu re 3 hours . Laboratory 0 hours. Prerequisite: 410-122 Principles of Accounting.
110