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Courses Offered by EXCEL Program
Accounting Degree
ACX 200
Spreadsheet Application for Accounting
(1 credit)
This course introduces spreadsheets as an accounting
tool. Using an accounting perspective, the student will apply
fundamental spread-sheet concepts. The spreadsheet will be used as a
problem-solving and decision-making tool. This course involves a ten-key
pad component.
ACX 241
Principles of Accounting I
(3 credits)
Fundamental problems of accounting are taught using modern
accounting procedures, including theory of debits and credits, inventories,
depreciation, revenue, expense, adjusting and closing entries, preparation
of financial statements and partnerships.
ACX 242
Principles of Accounting II
(3 credits)
A continuation of Principles of Accounting I, including the topics of
corporations, stocks and bonds, stockholder’s equity, statement
of change of financial position, statement analysis and managerial
accounting. The concepts of automated data processing will be taught and
applied.
Prerequisite: ACX 241 or consent
ACX 341
Intermediate Accounting I
(4 credits)
A review of financial statements followed by a detailed study of the theory
of accounting principles. Included in the course is a study of cash,
receivables, inventories, plant assets, current and non-current liabilities
and alternative methods of revenue recognition.
Prerequisite: ACX 242
ACX 342
Intermediate Accounting II
(4 credits)
A continuation of Intermediate Accounting I, including equity
financing, equity and debt investments, investments in non-current operating
assets, taxes, leases, pensions, derivatives, EPS compu-tations and measures
of liquidity and profitability.
Prerequisite: ACX 341
ACX 361
Income Taxes
(3 credits)
A comprehensive study of the federal income tax structure as it applies to
individuals, partnerships and corporations, including problems intended to
provide a thorough understanding of the laws and regulations as related to
taxes.
Prerequisite: ACX 241
ACX 371
Cost Management I
(3 credits)
A focus on how cost management enables an organization to identify strategic
opportunities and maintain a competitive advan-tage. Specific topics include
the design and use of activity-based costing, managing costs of constrained
resources, managing costs with job order systems and process cost systems
and managing quality to create value.
Prerequisite: ACX 242
ACX 372
Cost Management II
(3 credits)
A continuation of Cost Management I, including the study of financial
modeling, budgeting and financial planning, standard costing, customer and
sales performance evaluation and transfer pricing.
Prerequisite: ACX 371
ACX 400
Financial Management
(4 credits)
This course will survey the goals and functions of valuation and the
development of financial tools for analysis and control. It will also
encompass an exposure to working-capital management, invest-ment decisions
in capital assets, capital structure and dividend policies.
ACX 441
Advanced Accounting
(3 credits)
A study of the business combinations, preparation of consolidated
statements, inter-company transactions, subsidiary equity transactions,
international accounting standards, foreign currency translation and
re-measurement, government and not-for-profit accounting and partner-ships.
Prerequisite: ACX 341
ACX 471
Auditing
(3 credits)
Financial statements and specialized auditing procedures are analyzed for
the various types of assets and liabilities, capital stock, revenues,
earnings and expenses. Attention is also given to the auditors’ working
papers, report and certificate.
Prerequisites: ACX 341
To learn more,
please call (260) 359-4162 or (800) 600-4888
or email excel@huntington.edu
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