ACT 2320 PRINCIPLES OF ACCOUNTING II: 3 sem hrs cr
This course expands the principles presented in ACT 2310 with emphasis on partnership and corporate entity accounting, manufacturing cost systems, and financial statement analysis. Prerequisite: ACT 2310.

ACT 2410 INCOME TAX ACCOUNTING--PERSONAL: 3 sem hrs cr
This course is a study of federal income tax laws with emphasis on the preparation of returns for individuals. Topics discussed include items to be placed in gross income and exclusions, adjustments to income, itemized deductions, and tax credits.

ACT 2510 INTERMEDIATE ACCOUNTING I: 3 sem hrs cr
This course is a study of fundamentals of accounting, including statement of changes in financial position, present value, cash and receivables, inventories, depreciation, amortization, and current and long term liabilities. Prerequisite: ACT 2320.

ACT 2520 INTERMEDIATE ACCOUNTING II: 3 sem hrs cr
This course includes the study of fundamental processes in stockholders' equity, earnings per share, temporary and long term investments, income taxes, leases, pensions, and financial statement analysis. Prerequisite: ACT 2510.

ACT 2610 COST ACCOUNTING: 3 sem hrs cr
This course is a study of the use of cost data for external reporting, internal planning, and control decisions. Topics include product costing, cost behavior analysis for decision making, standard costing, budgeting, and direct costing. Prerequisite: ACT 2320 or permission of the Dean of Career Education and Workforce Development.

ACT 2810 AUDITING: 3 sem hrs cr
This course is a study of auditing theory and procedures with emphasis on areas of deviation from acceptable accounting principles and on problems that auditors encounter in preparing audit reports. Topics discussed include verifying accounting data, preparing reports, and examining auditor liability in the preparation of financial statements. Prerequisite: ACT 2320 or permission of the Dean of Career Education and Workforce Development.

ACT 2910 ACCOUNTING APPLICATIONS ON THE MICROCOMPUTER: 3 sem hrs cr
This course is designed to prepare the student to set up an accounting system using commercial software on a microcomputer. It introduces the recording of transactions, adjustments, and other accounting data to produce a set of financial statements. Prerequisites: ACT 2310 and BIT 1150.

ACT 2990 TOPICS IN ACCOUNTING: 1-5 sem hrs cr
Selected topics in accounting is a specially designed course for students interested in pursuing specific study projects under the supervision of a discipline instructor and approved by an advisor, the course instructor, and the Dean of Career Education and Workforce Development. No more than six semester hours in topics courses may be used in meeting minimum degree requirements.