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  • ACCT 221: Principles of Accounting I
    3.00 Credits
    The University of Tennessee Southern

    The purpose of this introductory course is to instruct the student in the basic principles underlying the modern double entry accounting system. The first semester includes fundamentals of journal entries; preparation of income statements, balance sheets and capital statements; and the transactions required at the end of the accounting cycle. Other topics are methods of determining depreciation, payroll systems, and principles related to the partnership form of business ownership. The second semester emphasizes the corporate form of business ownership, cost accounting (job-order, process, and standard cost systems), and departments and branches.
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  • ACCT 222: Principles of Accounting II
    3.00 Credits
    The University of Tennessee Southern

    The purpose of this introductory course is to instruct the student in the basic principles underlying the modern double entry accounting system. The first semester includes fundamentals of journal entries; preparation of income statements, balance sheets and capital statements; and the transactions required at the end of the accounting cycle. Other topics are methods of determining depreciation, payroll systems, and principles related to the partnership form of business ownership. The second semester emphasizes the corporate form of business ownership, cost accounting (job-order, process, and standard cost systems), and departments and branches.
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  • ACCT 311: Intermediate Accounting I
    3.00 Credits
    The University of Tennessee Southern

    This course focuses on accounting practices and fundamental theories (balance sheet sequence) with some review of authoritative accounting pronouncements.
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  • ACCT 312: Intermediate Accounting II
    3.00 Credits
    The University of Tennessee Southern

    This course provides a study of the application of pronouncements and practical applications of current accounting requirements as prescribed by FASB and other accounting pronouncements, including IFRS. Topics will include inventory, debt and equity financing, investment in non-operating assets, leases, and discourses.
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  • ACCT 315: Cost Accounting
    3.00 Credits
    The University of Tennessee Southern

    In this course, students will apply cost concepts and accounting techniques to analyze product costs, make capital budgeting decisions, understand all components of production budgeting, analysis for price setting, and costing methods for service, merchandising, and manufacturing organizations.
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  • ACCT 411: Advanced Accounting
    3.00 Credits
    The University of Tennessee Southern

    Accounting practices and theories for partnerships, business reorganization, joint ventures, consolidated financial statements, international accounting etc. are studies.
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  • ACCT 451: Accounting Systems
    3.00 Credits
    The University of Tennessee Southern

    Current developments in establishment of complete accounting systems and the application of principles to typical business organizations will be studied, with special emphasis on cost controls and use of the computer.
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  • ACCT 453: Federal Taxes I
    3.00 Credits
    The University of Tennessee Southern

    A determination of taxable income for individuals, federal income tax returns, and research methods will be addressed.
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  • ACCT 462: Auditing I
    3.00 Credits
    The University of Tennessee Southern

    Applications of theory and principles of auditing, verifying accounting data, preparation of report by public accountants, auditor roles, liability, etc. will be studied.
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  • ACCT 465: Accounting Theory
    3.00 Credits
    The University of Tennessee Southern

    This is an analysis of propositions, axioms, theorems, controversial accounting concepts, and authoritative statements and research on accounting principles.
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