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Columbus State University

Accounting options

ACCT 3111. Intermediate Accounting 1 (3-0-3) Prerequisites: Completion of the lower division Business core (Areas A and F) with a grade of "C" or better in each course. An examination of the theory and application of generally-accepted accounting principles to financial accounting statements and transactions. Topics include conceptual framework, accounting standards, the accounting process, time value of money, and most assets.

ACCT 3112. Intermediate Accounting 2 (3-0-3) Prerequisite: ACCT 3111 with a grade of "C" or better. A continuation of Intermediate Accounting 1. Topics include accounting for property, plant and equipment, depreciation and depletion, intangible assets, current and long-term liabilities, stockholders' equity, earnings per share, and investments.

ACCT 3125. Cost Accounting (3-0-3) Prerequisites: Completion of the lower division Business core (Areas A and F) with a grade of "C" or better in each course. Basic cost accounting concepts and techniques, with an emphasis on providing information for management decision making. Topics include job and process costing, manufacturing cost behavior and control, and standard costing.

ACCT 3135. Accounting Information Systems (3-0-3) Prerequisites: Completion of lower division Business core (Areas A and F) with a grade of "C" or better in each course. Analysis of manual and computer-based accounting systems, with emphasis on internal controls required to insure the integrity of data collection and processing.

ACCT 4141. Income Taxation for Individuals (3-0-3) Prerequisite: Completion of the lower division Business core (Areas A and F) with a grade of "C" or better in each course. Concepts and techniques of individual income tax planning and practice. Topics also include business expenses, depreciation and accounting methods.

ACCT 4155. Auditing Principles (3-0-3) Prerequisite or Corequisite: ACCT 3135; Prerequisite: ACCT 3112 with a grade of "C" or better. Concepts, objectives, standards, and procedures used to audit the financial statements and operations of business organizations. Topics include financial statement auditing, legal liability, ethics, computerized auditing and statistical sampling. This course is recommended for students who plan to pursue careers in public accounting.