• 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.
  ShareACCT 201 - Principles of Financial Accounting

• 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.
  ShareACCT 202 - Principles of Managerial Accounting

• 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.
  ShareACCT 267 - Organizational Accounting & Finance

• 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.
  ShareACCT 301 - Intermediate Accountng I

• 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.
  ShareACCT 302 - Intermediate Accountng II

• ACCT 305: Managerial Cost Accounting

  3.00 Credits

  Carson-Newman University

  
  Not currently available
  ShareACCT 305 - Managerial Cost Accounting

• 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.
  ShareACCT 306 - Str Cost Accounting

• 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.
  ShareACCT 307 - Accounting Theory

• 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.
  ShareACCT 308 - Not-For-Profit Accounting

• 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.
  ShareACCT 309 - Accounting Information Systems