Not applicable toward a baccalaureate major or minor in the department. Financial reporting and record keeping. I Analysis of accounting cost data for management planning, control, and decision-making. Cost behavior concepts, variable and relevant costing, inventory planning and control, budgeting, performance measurement and evaluation, transfer pricing, capital budgeting, and quality control. 3 W Cost Accounting II Theories and practices of cost accumulation and analysis for management planning and control.
Course is designed for nonmajors as well as for business majors and minors.
4 S Taxation for Corporations and Partnerships Federal taxation and tax planning in relationship to corporations and partnerships. Setting up and maintaining accounting records for a variety of unincorporated businesses. 3 S Advanced Accounting Specialized topics including partnerships, branches, consolidated statements, segment reporting. 4 A Accounting Theory Survey of contemporary financial accounting theory. Emphasis on both current literature and official pronouncements.