[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199278-en":3,"doc-seo-199278-105":31,"detail-sidebar-cat-0-en-105":90},{"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":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},199278,13056712833777,"Paura","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",4,"Exam","ACCT 1 Accounting（ACCT）课程目录 - 概览","Accounting (ACCT) course catalog outlines the structure, purpose, and prerequisites of a sequence of undergraduate and credit-arranged offerings. It introduces general purpose financial statements and their use by external decision makers, then progresses into managerial accounting, workshops, special topics, and directed study. Further courses cover accounting information systems, intermediate financial accounting under US GAAP, cost and management accounting, advanced financial accounting and reporting, and fraud-related study, including ethics, internal controls, and enterprise accounting.","Accounting (ACCT) 1  \nACCOUNTING (ACCT)   \nACCT 2000 (s) Seminar (1-16 credits, max 99)  \nCredit arranged  \nACCT 2010 Introduction to Financial Accounting (3 credits)  \nOverview of the nature and purpose of general purpose financial statements provided to external decision makers; emphasis on use of financial statement information. May involve evening exams. Typically Offered: Varies.  \nACCT 2020 Introduction to Managerial Accounting (3 credits)  \nIntro to cost behavior and managerial use of accounting information for planning, control, and performance evaluation. May involve evening exams. Typically Offered: Varies.  \nPrereqs: ACCT 2010  \nACCT 2030 (s) Workshop (1-16 credits, max 99)  \nCredit arranged  \nACCT 2040 (s) Special Topics (1-16 credits, max 99)  \nCredit arranged  \nACCT 2990 (s) Directed Study (1-16 credits, max 99)  \nCredit arranged. Individual sections may be graded P/F. Prereqs: Permission  \nACCT 3050 Accounting Information Systems (3 credits) Role of accounting information systems in effective control of  \norganizations. Topics include: the description and analysis of the accounting cycles and internal controls including the implementation and evaluation of internal control effectiveness; the role of internal controls in the detection and prevention of fraud; the conceptual design and documentation as well as the practical use of accounting information systems. May include evening exams.  \nPrereqs: ACCT 2010 and ACCT 2020  \nACCT 3150 Intermediate Financial Accounting I (3 credits) Preparation of general purpose financial statements for external users based on U. S. generally accepted accounting principles. Emphasis on transactions relating to financing and investing activities. Conceptual framework based instruction includes comparison with alternative treatments used in other countries and under U. S. tax code. May include evening exams.  \nPrereqs: ACCT 2010 and ACCT 2020  \nACCT 3250 Intermediate Financial Accounting II (3 credits) Continuation of ACCT 3150. Covers more advanced topics in the preparation of general purpose financial statements for external users according to US GAAP. Includes accounting database research. May include evening exams.  \nPrereqs: ACCT 3150  \nACCT 3850 Cost and Management Accounting (3 credits)  \nDesign and use of cost management systems to support decision making and influence behavior; includes tracing costs to processes, activities, products, and customers; budgeting and responsibility accounting. May require evening exams. Typically Offered: Varies.  \nPrereqs: ACCT 2010 and ACCT 2020  \nACCT 4000 (s) Seminar (1-16 credits, max 99)  \nCredit arranged  \nACCT 4030 (s) Workshop (1-16 credits, max 99)  \nCredit arranged  \nACCT 4040 (s) Special Topics (1-16 credits, max 99)  \nCredit arranged  \nACCT 4050 (s) Professional Development (1-16 credits, max 99)  \nJoint-listed with ACCT 5050  \nCredit arranged. Credit earned in these courses will not be accepted toward graduate degree programs.  \nPrereqs: Permission  \nACCT 4150 Advanced Financial Accounting & Reporting (3 credits) Joint-listed with ACCT 5150  \nAccounting and financial reporting for business combinations (including consolidated financial statements), international accounting issues, foreign currency translation, and accounting for partnerships. The course emphasizes the conceptual understanding of accounting for mergers and acquisitions as well as the technical requirements. May include evening exams. Additional class meetings, projects, and/or assignments required for graduate credit.  \nPrereqs: ACCT 3250 or Graduate Standing ACCT 4210 Accounting Data Analytics (3 credits) Joint-listed with ACCT 5210  \nRole of accounting data analytics in the detection and assessment of fraud in an organizational setting. Topics include definitions and detection of fraud; the application of data analytic and statistical techniques to detect different types of frauds; and the use of data analytics techniques in the audit function. Additional work required ","cbCainwnNSfGD3Sd","https://ap.wps.com/l/cbCainwnNSfGD3Sd","pdf",96823,2,1,3,"English","en",105,"# ACCT 2000 Seminar\n## ACCT 2010 Introduction to Financial Accounting\n## ACCT 2020 Introduction to Managerial Accounting\n# ACCT 2030 Workshop - Credit Arranged\n# ACCT 2040 Special Topics - Credit Arranged\n# ACCT 2990 Directed Study - Credit Arranged","[{\"question\":\"ACCT 2010主要讲什么内容？\",\"answer\":\"ACCT 2010介绍面向外部决策者的通用目的财务报表的性质与用途，并强调如何使用财务报表信息。\"},{\"question\":\"ACCT 2020相较于ACCT 2010侧重点有什么不同？\",\"answer\":\"ACCT 2020侧重成本行为，以及会计信息在计划、控制与绩效评估中的管理用途。它以成本与管理会计应用为核心。\"},{\"question\":\"哪些课程涉及内部控制或与防范舞弊相关的内容？\",\"answer\":\"目录中包含ACCT 3050（会计信息系统与内部控制）、ACCT 4690（内部控制）、ACCT 4400（Fraud Examination）以及与伦理相关的ACCT 4760（Professional Accounting Ethics）。\"}]","ACCT 1 Accounting（ACCT）课程目录 - 概览 | PDF",1788505483,8,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":85,"head_meta":87,"extra_data":89,"updated_unix":29},"acct-1-accounting-courses-catalog-overview","",{"@graph":37,"@context":84},[38,52,67],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,48,50],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":20},"https://docshare.wps.com/document/","Document",{"item":49,"name":12,"@type":44,"position":22},"https://docshare.wps.com/document/exam/",{"item":51,"name":13,"@type":44,"position":11},"https://docshare.wps.com/document/acct-1-accounting-courses-catalog-overview/199278/",{"url":51,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"inLanguage":24,"description":14,"dateModified":60,"datePublished":61,"encodingFormat":59,"isAccessibleForFree":62,"interactionStatistic":63},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":42,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-09-06","2026-09-04",true,{"@type":64,"interactionType":65,"userInteractionCount":20},"InteractionCounter",{"@type":66},"ViewAction",{"@type":68,"mainEntity":69},"FAQPage",[70,76,80],{"name":71,"@type":72,"acceptedAnswer":73},"ACCT 2010主要讲什么内容？","Question",{"text":74,"@type":75},"ACCT 2010介绍面向外部决策者的通用目的财务报表的性质与用途，并强调如何使用财务报表信息。","Answer",{"name":77,"@type":72,"acceptedAnswer":78},"ACCT 2020相较于ACCT 2010侧重点有什么不同？",{"text":79,"@type":75},"ACCT 2020侧重成本行为，以及会计信息在计划、控制与绩效评估中的管理用途。它以成本与管理会计应用为核心。",{"name":81,"@type":72,"acceptedAnswer":82},"哪些课程涉及内部控制或与防范舞弊相关的内容？",{"text":83,"@type":75},"目录中包含ACCT 3050（会计信息系统与内部控制）、ACCT 4690（内部控制）、ACCT 4400（Fraud Examination）以及与伦理相关的ACCT 4760（Professional Accounting Ethics）。","https://schema.org",{"og:url":51,"og:type":86,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":88,"canonical":51},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":91},[92,96,100,103,108,113,118,122,127,130,134],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":93,"show_sort_weight":94,"slug":95},"Story & Novel",90,"story-novel",{"id":20,"doc_module":4,"doc_module_name":47,"category_name":97,"show_sort_weight":98,"slug":99},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":101,"slug":102},70,"exam",{"id":104,"doc_module":4,"doc_module_name":47,"category_name":105,"show_sort_weight":106,"slug":107},5,"Comic",60,"comic",{"id":109,"doc_module":4,"doc_module_name":47,"category_name":110,"show_sort_weight":111,"slug":112},6,"Technology",50,"technology",{"id":114,"doc_module":4,"doc_module_name":47,"category_name":115,"show_sort_weight":116,"slug":117},7,"Healthcare",40,"healthcare",{"id":30,"doc_module":4,"doc_module_name":47,"category_name":119,"show_sort_weight":120,"slug":121},"Research & Report",30,"research-report",{"id":123,"doc_module":4,"doc_module_name":47,"category_name":124,"show_sort_weight":125,"slug":126},9,"Religion & Spirituality",20,"religion-spirituality",{"id":125,"doc_module":4,"doc_module_name":47,"category_name":128,"show_sort_weight":125,"slug":129},"World Cup","world-cup",{"id":131,"doc_module":4,"doc_module_name":47,"category_name":132,"show_sort_weight":131,"slug":133},10,"Lifestyle","lifestyle",{"id":135,"doc_module":4,"doc_module_name":47,"category_name":136,"show_sort_weight":104,"slug":137},19,"General","general"]