Education
B.B.A Major in Accountancy Course Listing
The classes below are from the Bachelors of Business Administration major in accountancy program from East Tennessee State University. Classes are designed to provide a strong fundamental understanding of accounting principles and theory for all business segments.
- Professionalism in Accountancy - This course emphasizes professional ethics and legal requirements of the accounting profession, report writing, impact of Securities and Exchange Commission and other regulatory agencies, career choices in accountancy, and legal and educational requirements of various professional certifications.
- Financial Accounting I - An advanced study of financial accounting and reporting including historical development, theoretical structure, the accounting process, financial statements, revenue recognition, current asset and liability recognition, and inventory valuation.
- Financial Accounting II - A study of financial accounting theory and practice for recording and reporting plant assets, financial instruments, leases, pensions, income taxes, stockholders' equity, earnings per share, and capital maintenance theories.
- Management Accounting - A study of cost accounting emphasizing job order costing, process costing, capital budgeting, and budget control analysis.
- Federal Income Tax - A study of federal income tax law with emphasis on taxation of individuals with an introduction to taxation of partnerships and corporations.
- Accounting Information Systems - A study of accounting information systems concepts and applications. Topics include conceptual foundation of AIS, technology of information systems, design processes and concepts, and AIS applications in several functional areas.
- Auditing Theory and Practice - An introduction to the theory, concepts, and principles of auditing, emphasizing audit evidence, audit risk, ethical conduct and legal restrictions, professional standards, audit planning, and audit reports. (Click here for Appendix 8: Corporate Reports: Is TWA a "Going Concern?")
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Not-for-Profit Entity Accounting - Theory, concepts, organization and functions of not-for-profit entity accounting units; an intensive study of accounting, budgeting, financial processes, reporting, and auditing in the not-for-profit entity environment
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