[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199297-en":3,"doc-seo-199297-105":29,"detail-sidebar-cat-0-en-105":88},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":20,"language":21,"language_code":22,"site_id":23,"html_lang":22,"table_of_contents":24,"faqs":25,"seo_title":26,"seo_description":14,"update_tm":27,"read_time":28},199297,1374402968488,"Đào","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",4,"Exam","Accounting (ACT) - 课程概览","Accounting (ACT) provides a structured progression of undergraduate courses covering core financial and managerial accounting, intermediate and advanced reporting topics, and practical preparation for CPA-focused competencies. Students study the accounting cycle, transaction analysis, adjustments, financial statement preparation, and analysis, then extend into cost behavior, budgeting, cash flow, and capital budgeting. Upper-level work adds corporate finance, auditing under GAAS, consolidated financial statements, taxation for businesses and individuals, and digital forensic accounting integrated with cybersecurity.","Accounting (ACT) 1  \nACCOUNTING (ACT)   \nACT 205 Principles of Financial Accounting 3 credits  \nStudents are introduced to the principles of financial accounting. Topics explored include the accounting cycle, transaction analysis, journal entries, adjustments, financial statement preparation and analysis, and closing entries. Students learn the basics of common financial statement accounts, including current assets, fixed assets, current liabilities, longterm debt, equity, revenue, and expense are covered.  \nACT 210 Principles of Managerial Accounting 3 credits  \nStudents dive into the role managerial accounting plays in planning, directing, and controlling operations. Topics include cost classifications and cost behavior, cost/volume/profit analysis, responsibility accounting, allocation methodologies, budgets, cash flow, and time value of money for capital budgeting decisions.  \nACT 301 Corporate Finance for Accounting 3 credits  \nThis foundational course introduces students to the fundamental concepts and modern practices of financial accounting. Students will learn the accounting cycle, financial statement preparation, and basic accounting principles while utilizing contemporary accounting software and digital tools. The course emphasizes both traditional accounting foundations and emerging technological applications to prepare students for the evolving accounting profession.  \nACT 310 Intermediate Accounting I 3 credits  \nIntermediate Accounting I builds on the foundation of the ACC205 Principles course to scaffold the student up into higher levels of understanding of financial accounting and reporting. Intermediate I begins the student?s journey to deeper learning required for the Financial Accounting and Reporting (FAR) section of the CPA exam. Students analyze complex financial accounting and reporting issues, apply financial accounting measurements to revenue and expense, inventory valuation, fixed and intangible assets, as well as a more in-depth study of the income statement, balance sheet, and statement of cash flows.  \nACT 315 Advanced Accounting Analytics and Automation 3 credits  \nThis upper-division undergraduate course bridges traditional accounting principles with modern automation technologies, preparing students for the evolving landscape of digital accounting. Students will gain handson experience with industry-standard automation tools while learning to optimize accounting workflows, implement controls, and leverage artificial intelligence in financial processes.  \nACT 320 Intermediate Accounting II 3 credits  \nContinuing the learning from Intermediate I, students engage in deeper learning of the asset, liability, and equity section of the balance sheet. Additional learning focuses on revenue recognition, pension expense and liability, leases, error correction, and the direct and indirect methods of preparing the statement of cash flows.  \nACT 410 Advanced Accounting 3 credits  \nStudents work extensively with business ownership scenarios, including cases which require use of the equity and acquisition method of accounting. Students practice using consolidation worksheets, along with consolidation entries to create consolidated financial statements for two or more entities given various ownership patterns. Accounting for the creation, operation, and dissolution of partnerships, as well as estate and trust accounting is covered.  \nACT 425 Auditing 3 credits  \nStudents learn the ethical and legal responsibilities of the auditor and explore the topics of the preparation of the audit program and working papers for the audit of the financial statements in accordance with generally accepted auditing standards (GAAS) .  \nACT 430 Cost Accounting 3 credits  \nCost Accounting builds on the foundation of ACC 202 and introduces students to intermediate and advanced scenarios and case studies for managerial decision-making, creating ?what if? scenarios, and using Excel modeling to quantify various outcomes. Cost Accounting providesan e","cbCaiukOBDoEuZ8t","https://ap.wps.com/l/cbCaiukOBDoEuZ8t","pdf",43084,1,"English","en",105,"# ACT 205 Principles of Financial Accounting\n## ACT 210 Principles of Managerial Accounting\n# ACT 301 Corporate Finance for Accounting\n## ACT 310 Intermediate Accounting I\n# ACT 315 Advanced Accounting Analytics and Automation\n## ACT 320 Intermediate Accounting II\n# ACT 410 Advanced Accounting\n## ACT 425 Auditing\n# ACT 430 Cost Accounting\n## ACT 445 Federal Income Tax - Business\n## ACT 450 Federal Income Tax - Individual\n# ACT 460 Digital Forensic Accounting and Cybersecurity","[{\"question\":\"What topics are covered in ACT 205 Principles of Financial Accounting?\",\"answer\":\"Students learn the accounting cycle, transaction analysis, journal entries, adjustments, financial statement preparation and analysis, and closing entries. Common account basics are also covered, including assets, liabilities, equity, revenue, and expenses.\"},{\"question\":\"What skills does ACT 210 Principles of Managerial Accounting emphasize?\",\"answer\":\"ACT 210 focuses on how managerial accounting supports planning, directing, and controlling operations. It includes cost classifications and behavior, cost/volume/profit analysis, responsibility accounting, budgeting, cash flow, and time value of money for capital budgeting decisions.\"},{\"question\":\"Which course covers auditing responsibilities and audit program preparation?\",\"answer\":\"ACT 425 Auditing covers the auditor’s ethical and legal responsibilities, including preparation of the audit program and working papers in accordance with generally accepted auditing standards (GAAS).\"}]","Accounting (ACT) - 课程概览 | PDF",1788505551,3,{"code":4,"msg":30,"data":31},"ok",{"site_id":23,"language":22,"slug":32,"title":13,"keywords":33,"description":14,"schema_data":34,"social_meta":83,"head_meta":85,"extra_data":87,"updated_unix":27},"accounting-act-course-overview","",{"@graph":35,"@context":82},[36,51,65],{"@type":37,"itemListElement":38},"BreadcrumbList",[39,43,47,49],{"item":40,"name":41,"@type":42,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":44,"name":45,"@type":42,"position":46},"https://docshare.wps.com/document/","Document",2,{"item":48,"name":12,"@type":42,"position":28},"https://docshare.wps.com/document/exam/",{"item":50,"name":13,"@type":42,"position":11},"https://docshare.wps.com/document/accounting-act-course-overview/199297/",{"url":50,"name":13,"@type":52,"author":53,"headline":13,"publisher":55,"fileFormat":58,"inLanguage":22,"description":14,"dateModified":59,"datePublished":59,"encodingFormat":58,"isAccessibleForFree":60,"interactionStatistic":61},"DigitalDocument",{"name":9,"@type":54},"Person",{"url":40,"name":56,"@type":57},"DocShare","Organization","application/pdf","2026-09-04",true,{"@type":62,"interactionType":63,"userInteractionCount":20},"InteractionCounter",{"@type":64},"ViewAction",{"@type":66,"mainEntity":67},"FAQPage",[68,74,78],{"name":69,"@type":70,"acceptedAnswer":71},"What topics are covered in ACT 205 Principles of Financial Accounting?","Question",{"text":72,"@type":73},"Students learn the accounting cycle, transaction analysis, journal entries, adjustments, financial statement preparation and analysis, and closing entries. Common account basics are also covered, including assets, liabilities, equity, revenue, and expenses.","Answer",{"name":75,"@type":70,"acceptedAnswer":76},"What skills does ACT 210 Principles of Managerial Accounting emphasize?",{"text":77,"@type":73},"ACT 210 focuses on how managerial accounting supports planning, directing, and controlling operations. 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