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ACCT 2382: Accounting Systems Application

3.00 Credits

East Tennessee State University

No course description available.

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ACCT 2399: Accounting Capstone

3.00 Credits

East Tennessee State University

No course description available.

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ACCT 3000: Professionalism In Acct

3.00 Credits

East Tennessee State University

Prerequisite(s): A minimum grade of 'C' (2.0) in ACCT 2010; junior standing. This course emphasizes professional ethics and legal requirements of the accounting profession, report writing, impact of Securities and Exchange Commission and other regulatory agencies, career choices in accountancy, and legal and educational requirements of various professional certifications.

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ACCT 3003: Jr Accounting Elective

0.05 - 30.00 Credits

East Tennessee State University

Transfer Elective

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ACCT 3010: Financial Accounting I

3.00 Credits

East Tennessee State University

Prerequisite(s): A minimum grade of 'C' (2.0) in ACCT 2010 and ACCT 2020; junior standing. An advanced study of financial accounting and reporting including historical development, theoretical structure, the accounting process, financial statements, revenue recognition, current asset and liability recognition, and inventory valuation.

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ACCT 3020: Financial Accounting II

3.00 Credits

East Tennessee State University

Prerequisite(s): ACCT 3000 and ACCT 3010 with a minimum grade of 'C' (2.0); admission to a major. (A continuation of ACCT 3010) A study of financial accounting theory and practice for recording and reporting plant assets, financial instruments, income taxes, stockholders' equity, earnings per share, and capital maintenance theories.

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ACCT 3090: Administrative Acct

3.00 Credits

East Tennessee State University

Prerequisite(s): ACCT 2020; junior standing. The study of accounting as it relates to administrative planning and control in the business environment. Topics addressed will include budgeting, responsibility accounting systems, financial statement analysis, and special quantitative decision techniques.

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ACCT 3110: Management Accounting

3.00 Credits

East Tennessee State University

Prerequisite(s): ACCT 2020; junior standing. A study of cost accounting emphasizing job order costing, process costing, capital budgeting, and budget control analysis.

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ACCT 3320: Info Tech for Accounting

3.00 Credits

East Tennessee State University

Prerequisite: ACCT 2020. Focuses on business productivity software applications and professional behavior in computing from the perspective of the accounting profession.

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ACCT 3410: Federal Income Tax Acct

3.00 Credits

East Tennessee State University

Prerequisite(s): ACCT 2020; junior standing. A study of federal income tax law with emphasis on taxation of individuals with an introduction to taxation of partnerships and corporations.

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