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ACCT 201: Principles of Financial Accounting

3.00 Credits

Carson-Newman University

Introduction to basic concepts and terminology of financial accounting. Study of basic financial statements, recording of transactions, and control of assets for various forms of business organizations in retail and service industries, financing through the use of debt, and capital stock transactions.

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ACCT 202: Principles of Managerial Accounting

3.00 Credits

Carson-Newman University

Introduction of the basic concepts and terminology of managerial accounting. Study of the basic cost behaviors, product costing, profit planning and budget preparation necessary for decision making. Prerequisite: ACCT 201.

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ACCT 267: Organizational Accounting & Finance

4.00 Credits

Carson-Newman University

Accounting standards and terminology, fundamental financial and managerial accounting concepts and the preparation of basic financial statements. For Adult Program students only.

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ACCT 301: Intermediate Accountng I

3.00 Credits

Carson-Newman University

The study of accounting standards, conceptual framework, accounting process and the balance sheet accounts. Prerequisites: ACCT 201 and 202.

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ACCT 302: Intermediate Accountng II

3.00 Credits

Carson-Newman University

The study of stockholder equity, earnings per share, income taxes, pensions, leases, cash flow and accounting concepts. Prerequisite: ACCT 301.

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ACCT 305: Managerial Cost Accounting

3.00 Credits

Carson-Newman University

Not currently available

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ACCT 306: Str Cost Accounting

3.00 Credits

Carson-Newman University

Study of the creation and measurement of value in business organizations. Provides the skills needed to help organizations improve their financial and operating performance, thereby increasing the value of the firms. Prerequisites: ACCT 201 and 202.

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ACCT 307: Accounting Theory

3.00 Credits

Carson-Newman University

Study of theories, principles and postulates of accounting. Includes a study of history of standard setting process, analysis of the APBs and FASBs and a survey of current topics. Students make major presentation on some issue affecting the profession. Prerequisite: ACCT 301.

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ACCT 308: Not-For-Profit Accounting

3.00 Credits

Carson-Newman University

Study of budgeting, accounting and control procedures for non-profit organizations such as governmental units, philanthropic organizations, churches, hospitals and colleges. Includes theory and principles as stated in FASB and GASB standards. Prerequisites: ACCT 201 and 202.

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ACCT 309: Accounting Information Systems

3.00 Credits

Carson-Newman University

Introduction to the use of relational databases and the design of accounting information systems that use such databases with respect to the revenue cycle, expenditure cycle, and payroll cycle. Database design using the REA data model and implementing an REA model in relational databases are covered. Students study computer fraud and systems controls to detect fraud. Prerequisite: ACCT 202.

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