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HELP ARTD-Arts   BSSD-Behav. & Social Sci.   HUMD-Humanities    NSLD-Nat. Sci. with Lab   NSND-Nat. Sci. NO lab   [M] - Global & Cultural Prospective
CE -- Credit by Exam available     (...only)  -- offered only on indicated campus(es)     G - Germantown    R - Rockville    TP - Takoma Park/Silver Spring
Course Course Title Semester Hours Subject
ACCT 221 ACCOUNTING I 4 semester hours ACCT-Accounting
Course Description:    An introduction to the principles and procedures related to accounting theory and practice from the perspective of users of financial information. Topics include the accounting cycle, the preparation and analysis of financial statements, and accounting information. (CE: R) PREREQUISITES: Two units of high school mathematics or appropriate score on the College's assessment test. Assessment levels: ENGL 101/101A, MATH 093/096, READ 120. Four hours each week. Formerly AC 201.
ACCT 221HC ACCOUNTING I-HONORS 4 semester hours ACCT-Accounting
Course Description:    An introduction to the principles and procedures related to accounting theory and practice from the perspective of users of financial information. Topics include the accounting cycle, the preparation and analysis of financial statements, and accounting information. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in ENGL 101 or ENGL 101A, and two units of high school mathematics or appropriate score on the College's assessment test. Assessment level: MATH 093/096. Four hours each week. Formerly AC 201HC.
ACCT 221HM ACCOUNTING I-HONORS 4 semester hours ACCT-Accounting
Course Description:    An introduction to the principles and procedures related to accounting theory and practice from the perspective of users of financial information. Topics include the accounting cycle, the preparation and analysis of financial statements, and accounting information. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in ENGL 101 or ENGL 101A, and two units of high school mathematics or appropriate score on the College's assessment test. Assessment level: MATH 093/096. Four hours each week. Formerly AC 201HM.
ACCT 222 ACCOUNTING II 4 semester hours ACCT-Accounting
Course Description:    The study and analysis of managerial accounting. Topics include cost accumulation, evaluation, and analysis for decision making, as well as coverage of the statement of cash flows and financial statement analysis. (CE:R) PREREQUISITE: ACCT 221. Four hours each week. Formerly AC 202.
HELP ARTD-Arts   BSSD-Behav. & Social Sci.   HUMD-Humanities    NSLD-Nat. Sci. with Lab   NSND-Nat. Sci. NO lab   [M] - Global & Cultural Prospective
CE -- Credit by Exam available     (...only)  -- offered only on indicated campus(es)     G - Germantown    R - Rockville    TP - Takoma Park/Silver Spring
Course Course Title Semester Hours Subject
ACCT 222HC ACCOUNTING II-HONORS 4 semester hours ACCT-Accounting
Course Description:    The study and analysis of managerial accounting. Topics include cost accumulation, evaluation, and analysis for decision making, as well as coverage of the statement of cash flows and financial statement analysis. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in ENGL 101 or ENGL 101A, and ACCT 221. Four hours each week. Formerly AC 202HC.
ACCT 222HM ACCOUNTING II-HONORS 4 semester hours ACCT-Accounting
Course Description:    The study and analysis of managerial accounting. Topics include cost accumulation, evaluation, and analysis for decision making, as well as coverage of the statement of cash flows and financial statement analysis. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in ENGL 101 or ENGL 101A, and ACCT 221. Four hours each week. Formerly AC 202HM.
ACCT 225 GOVT & NONPROFIT ACCOUNTING 3 semester hours ACCT-Accounting
Course Description:    General principles of fund accounting for municipal, governmental, and nonprofit institutions. The course will emphasize fund principles, budgetary controls, and financial reporting statements. PREREQUISITE: ACCT 222. Three hours each week. Formerly AC 210.
ACCT 228 ETHICS/PROFESSIONAL ACCOUNTING 3 semester hours ACCT-Accounting
Course Description:    Provides an examination of the major ethical issues encountered by accountants in the business environment. The AICPA code of Professional Conduct and the reasoning, philosophy, and application of that code are examined. PREREQUISITE: ACCT 222 or consent of department. Three hours each week. Formerly AC 216.
HELP ARTD-Arts   BSSD-Behav. & Social Sci.   HUMD-Humanities    NSLD-Nat. Sci. with Lab   NSND-Nat. Sci. NO lab   [M] - Global & Cultural Prospective
CE -- Credit by Exam available     (...only)  -- offered only on indicated campus(es)     G - Germantown    R - Rockville    TP - Takoma Park/Silver Spring
Course Course Title Semester Hours Subject
ACCT 228HC ETHICS/PROFESSIONAL ACCTNG-HON 3 semester hours ACCT-Accounting
Course Description:    Provides an examination of the major ethical issues encountered by accountants in the business environment. The AICPA code of Professional Conduct and the reasoning, philosophy, and application of that code are examined. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in ENGL 101 or ENGL 101A, and ACCT 222. Three hours each week. Formerly AC 216HC.
ACCT 231 INTERMEDIATE ACCOUNTING I 4 semester hours ACCT-Accounting
Course Description:    An overview of the financial accounting process with an in-depth study of cash, receivables, inventory costing, property, plant and equipment, intangible assets, and current liabilities. The course also includes an introduction to financial accounting research analysis. PREREQUISITE: ACCT 222. Four hours each week. Formerly AC 207.
ACCT 232 INTERMEDIATE ACCOUNTING II 4 semester hours ACCT-Accounting
Course Description:    Major topics include accounting for long-term liabilities, stockholders equity, earnings per share, investments, accounting for income taxes, pensions, leases, and statement of cash flows. The course also includes financial accounting research analysis. PREREQUISITE: ACCT 231. Four hours each week. Formerly AC 208.
ACCT 235 COST ACCOUNTING 3 semester hours ACCT-Accounting
Course Description:    The study and analysis of cost accumulation and product costing procedures for both job order and process costing systems, absorption versus variable costing in manufacturing, activity-based costing, standard costing and performance, and relevant costs for decision making. Accounting for capital budgeting decisions and ethical challenges in managerial accounting are also covered. PREREQUISITE: ACCT 222. Three hours each week. Formerly AC 217.
HELP ARTD-Arts   BSSD-Behav. & Social Sci.   HUMD-Humanities    NSLD-Nat. Sci. with Lab   NSND-Nat. Sci. NO lab   [M] - Global & Cultural Prospective
CE -- Credit by Exam available     (...only)  -- offered only on indicated campus(es)     G - Germantown    R - Rockville    TP - Takoma Park/Silver Spring
Course Course Title Semester Hours Subject
ACCT 237 FEDERAL INCOME TAXATION I 4 semester hours ACCT-Accounting
Course Description:    A critical examination, analysis, and application of the tax for individuals. Interrelated subjects include income inclusions and exclusions, property transactions, nontaxable exchanges, capital asset transactions, general deductions and losses, business expenses, depreciation and amortization, and passive activities. Attention is given to tax procedures, accounting and inventory methods, retirement planning, exemptions, credits, filing status, and the alternative minimum tax. Students also engage in both electronic research and return preparation practica. PREREQUISITE: ACCT 222 or consent of department. Four hours each week. Formerly AC 213.
ACCT 239 BUSINESS FINANCE 3 semester hours ACCT-Accounting
Course Description:    The study and analysis of the theories and applications that the financial manager uses in making decisions. Emphasis is placed on financial analysis, economic value added, cash flow analysis, profit planning, risk and return, security valuation, and capital budgeting analysis. Capital markets, working capital policy, current asset and liability management, financial structure, dividend policy, and internal financing are to be addressed. PREREQUISITE: ACCT 222. Three hours each week. Formerly AC 219.
ACCT 239HC BUSINESS FINANCE-HONORS 3 semester hours ACCT-Accounting
Course Description:    The study and analysis of the theories and applications that the financial manager uses in making decisions. Emphasis is placed on financial analysis, economic value added, cash flow analysis, profit planning, risk and return, security valuation, and capital budgeting analysis. Capital markets, working capital policy, current asset and liability management, financial structure, dividend policy, and internal financing are to be addressed. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in ENGL 101 or ENGL 101A, and ACCT 222. Three hours each week. Formerly AC 219HC.
ACCT 239HM BUSINESS FINANCE-HONORS 3 semester hours ACCT-Accounting
Course Description:    The study and analysis of the theories and applications that the financial manager uses in making decisions. Emphasis is placed on financial analysis, economic value added, cash flow analysis, profit planning, risk and return, security valuation, and capital budgeting analysis. Capital markets, working capital policy, current asset and liability management, financial structure, dividend policy, and internal financing are to be addressed. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in ENGL 101 or ENGL 101A, and ACCT 222. Three hours each week. Formerly AC 219HM.
HELP ARTD-Arts   BSSD-Behav. & Social Sci.   HUMD-Humanities    NSLD-Nat. Sci. with Lab   NSND-Nat. Sci. NO lab   [M] - Global & Cultural Prospective
CE -- Credit by Exam available     (...only)  -- offered only on indicated campus(es)     G - Germantown    R - Rockville    TP - Takoma Park/Silver Spring
Course Course Title Semester Hours Subject
ACCT 240 AUDITING THEORY & PRACT 4 semester hours ACCT-Accounting
Course Description:    The study and analysis of fundamental components of auditing theory and risk, including inherent risk, control risk, and detection risk. Emphasis is placed on internal control procedures, risk assessment and examination of accounts. Additionally, the role of regulatory organizations and professional standards such as Generally Accepted Auditing Standards and Standards of the Public Company Accounting Oversight Board are discussed. PRE- or COREQUISITE: ACCT 231 or consent of department. Four hours each week. Formerly AC 215.
ACCT 245 ACCOUNTING INFORMATION SYSTEMS 3 semester hours ACCT-Accounting
Course Description:    Concepts and techniques of analyzing, designing, and implementing accounting information systems. Evaluation of computer and non-computer-based information systems and software for organizations of various kinds. PREREQUISITE: ACCT 231 or consent of department. Three hours each week. Formerly AC 230.
ACCT 247 FEDERAL INCOME TAXATION II 4 semester hours ACCT-Accounting
Course Description:    A critical examination, analysis, and application of the tax law for Subchapter C and S corporations. limited liability companies, partnerships, estates and trusts. Attention is given to taxation of gifts, exclusions, net operating losses, determination of shareholder and partner basis, consolidated entities, book and income tax reconciliation, owner contributions and distributions, and beneficiary share of income. Students also engage in both electronic research and return preparation practica. PREREQUISITE: ACCT 237. Four hours each week. Formerly AC 214.
ACCT 249 ADVANCED ACCOUNTING 3 semester hours ACCT-Accounting
Course Description:    The study and analysis of accounting for business combinations. This course also includes accounting for partnerships, bankruptcy as well as the assembly, design, and interpretation of consolidated statements currently required by the SEC and the AICPA as well as other relevant bodies. A continuation of financial accounting research analysis is included. Other possible areas examined are the study of accounting for home and branch operations, foreign currency, and estates and trusts. PREREQUISITE: ACCT 232 or consent of department. Three hours each week. Formerly AC 209.

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