324 John B. Goddard School of Business and Economics ACTG 2922 - Short Courses, Workshops, Institutes, & Special Programs Credits: (1, 2, 3) Consult the semester class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. ACTG 2923 - Short Courses, Workshops, Institutes, & Special Programs Credits: (1, 2, 3) Consult the semester class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. ACTG 3110 - Intermediate Financial Accounting I Credits: (3) Typically taught: Fall [Full Sem] Spring [Full Sem] Summer [lst Blk] Introduction to the accounting profession, standard-setting process, and financial accounting concepts. Thorough study of the balance sheet, income statement, and statement of retained earnings. Theory and application of the time value of money. Financial accounting and reporting considerations for selected balance sheet topics. Prerequisite: ACTG 2020. ACTG 3120 - Intermediate Financial Accounting II Credits: (3) Typically taught: Fall [Full Sem] Spring [Full Sem] Summer [2nd Blk] Thorough study of the statement of cash flows. Financial accounting and reporting considerations for selected balance sheet topics not considered in Intermediate Financial Accounting I. Prerequisite: BSAD 2899, ACTG .si 10, Business Foundations. ACTG 3300 - Cost Accounting Credits: (3) Typically taught: Fall [Full Sem] Spring [Full Sem] Cost determination for budgeting, product costing, process costing, cost assignment and allocation, standard costing, and decision making in manufacturing and service organizations. Prerequisite: BSAD 2899, ACTG 2020, Business Foundations. ACTG 3400 - Taxation of Individuals Credits: (3) Typically taught: Fall [Full Sem] Spring [Full Sem] Summer [lst Blk] Basic concepts of gross income, deductions, credits, special computations, and property transactions for individual taxpayers. Prerequisite: ACTG 2020. ACTG 3500 - International Accounting Credits: (3) This course reviews major issues in international accounting, including historical, cultural, and environmental influences that impact various national accounting systems. Harmonization of standards is also examined. Prerequisite: ACTG 2020. ACTG 3750 - Accounting & Information Systems Credits: (3) Typically taught: Fall [Full Sem, Online] Spring [Full Sem, Online] Analysis, design, and implementation of accounting information systems with special emphasis on an understanding of accounting cycles, internal control concepts, and data flows associated with basic economic entities of the organization. Prerequisite: BSAD 2899, ACTG 3110, Business Foundations. ACTG 4510 - Auditing Credits: (3) Typically taught: Fall [Full Sem] Spring [Full Sem] Generally-accepted auditing standards, professional responsibilities, evidence, internal control, sampling, audit tests, and audit reports. Prerequisite: BSAD 2899, ACTG 3120 or concurrent enrollment in ACTG 3120; Business Foundations. ACTG 4801 - Individual Study Credits: (1,2,3) Individual work or work in small groups by arrangement on special topics. Prerequisite: Instructor Approval. ACTG 4802 - Individual Study Credits: (1,2,3) Individual work or work in small groups by arrangement on special topics. Prerequisite: Instructor Approval. ACTG 4803 - Individual Study Credits: (l, 2,3) Individual work or work in small groups by arrangement on special topics. Prerequisite: Instructor Approval. Weber State University 2013-2014 Catalog