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Academic Course List

ClassID Name Description Credits
ACCT 2400 Principles of Accounting I Prerequisite MATH 1100. This introductory course covers the accounting cycle for a proprietorship. Balance sheet items are covered in detail. The theory of accrual based accounting and GAAP are detailed. The preparation of financial statements is explained. A special project and presentation involving GAAP will be required for MBA students taking this course. 3
ACCT 2500 Principles of Accounting II Prerequisite ACCT 2400. This course is a continuation of ACCT 2400. Topics covered include accounting for partnerships and corporations, bonds, stock investment, consolidations, analysis and interpretation of financial statements, introduction to management accounting. MBA students will be required to make a presentation on a financial accounting topic. 3
ACCT 3100 Legal Environment of Business I An introduction to the American legal and judicial system with an emphasis on the study of law as it relates to legal rights and social forces, government, business and society. 3
ACCT 3120 Legal Environment of Business II Prerequisite ACCT 3100. In depth analysis and application of the rules of law to business transactions. The student is assisted in developing the skills needed to identify legal issues and to apply the rules of law found in court decisions and statutes to forecast the probable outcome of legal controversies. 3
ACCT 3600 Intermediate Accounting I Prerequisite ACCT 2500. A detailed study of theory, concepts, and methodologies underlying the preparation of the income statement, cash flow statement, and the statement of financial position. Emphasis is placed on the conceptual framework of financial accounting. Course materials focus on income measurement, valuation, and reporting issues related to assets and current and long-term assets. 3
ACCT 3620 Intermediate Accounting II Prerequisite ACCT 3600. This is a followup course to Intermediate Accounting I. This course focuses on income measurements, valuation and reporting issues related to intangibles, current and long-term liabilities, bonds payable, pensions, leases, and taxes. 3
ACCT 3630 Accounting Information Systems Prerequisites CIS 1100 and ACCT 2500. This course focuses on the set of problems associated with the design and operation of information systems necessary to support the overall planning of an organizations control system. 3
ACCT 4110 Cost Accounting Prerequisite ACCT 2500. A study of cost accounting systems or planning, control, and decision making. Topics covered job costing, process costing, budgeting, standard costing, relevant costing, cost volume profit analysis, and transfer pricing. Just-in-time production and activity based costing systems are also introduced in the course. 3
ACCT 4220 Governmental Accounting Prerequisite ACCT 2500. This course is designed for the accounting major who desires a career in governmental and other nonprofit institutions. Topics will include funds, budgets, appropriations, and allotments. 3
ACCT 4300 Advanced Accounting Prerequisite ACCT 3620. Advanced accounting provides the student an in depth study of accounting problems involved in partnerships, installment sales, consignments, branches, mergers and consolidations, receiverships, fiduciaries, and foreign currency translations. 3
ACCT 4320 Auditing Prerequisite ACCT 3620. This course is designed for the student who is planning a career in public accounting. It involves a study of the fundamental techniques and procedures used in the verification of accounting records and in the preparation of an audit report 404 with emphasis on internal control and risk management. 3
ACCT 4400 Introduction to Federal Taxation Prerequisite ACCT 2500. This course involves a study of income tax laws for the United States. Students study income tax theory for the individual taxpayer. 3
ACCT 4420 International Accounting Prerequisite ACCT 2500. This course is designed to expose the student to the accounting functions in other countries. Environmental factors which influence the development of accounting will be examined. The course will also focus on the preparations and interpretation of accounting reports. 3
ACCT 4720 Corporate and Partnership Tax Prerequisite ACCT 4400. This course involves a study of Income tax laws of the United States as they affect Corporations and partnerships. Introduction to tax research And the preparation of a computerized tax return are included. 3
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