[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199221-en":3,"doc-seo-199221-105":31,"detail-sidebar-cat-0-en-105":91},{"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},199221,1099523882367,"Jordan Avery","https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc",4,"Exam","Intermediate Accounting - ACCT 3110, 3120, 3130, 3140, 3197, 3198, 4110","Accounting course descriptions for ACCT including Intermediate Accounting I and II, Strategic and Managerial Analysis, and Accounting Information Systems, plus internship and special studies, and an Advanced Accounting course. The material outlines in-depth financial reporting and disclosure topics, balance sheets, income statements, cash flow statements, ratio analysis, revenue recognition, present value applications, and selected accounting standards. It also covers property, plant and equipment, intangible assets, investments, long-term debt, leases, deferred income taxes, contingent liabilities, and stockholders’ equity; managerial decision support through data analytics; enterprise accounting systems design, control, and internal controls; and consolidated statements, foreign currency, hedging, translation, and governmental accounting.","Accounting (ACCT) 1  \nACCOUNTING (ACCT)   \nACCT 3110 Intermediate Accounting I (4 semester hours)  \nThis course begins the in-depth study of financial accounting and reporting. Topics covered include the environment of the standard setting process for financial reporting, the conceptual framework, basic financial accounting concepts, accounting cycle procedures, financial statement preparation and financial disclosures, basic ratio analysis, revenue recognition, present value applications, and accounting standards and procedures for cash, notes and accounts receivable, and inventories.  \nUses and limitations of the balance sheets, income statements, and statements of cash flows are studied. Researching accounting issues through the use of the FASB's Codification database is integrated throughout the course. Prerequisite: BCOR 2110 with a minimum grade of C (2.0) . This course may not be repeated for degree credit.  \nRestriction(s): Enrollment limited to students with a semester level of Junior or Senior.  \nEnrollment is limited to students with a program in Accounting.  \nEnrollment is limited to Undergraduate level students.  \nGrading: Standard Grade (primary), Audit, Credit/No Credit ACCT 3120 Intermediate Accounting II (4 semester hours)  \nThis course continues the in-depth study of financial accounting and reporting introduced in ACCT 3110. The conceptual and procedural aspects of some of the complex and controversial topics in financial accounting are studied from both the U.S. and an international accounting perspective. Topics include the accounting for property, plant, and equipment, intangible assets, investments, long-term debt, leases, deferred income taxes, contingent liabilities, and several issues relating to stockholders' equity. Coverage of these topics includes an historical perspective, current practice, awareness of limitations in current practice, and possible future directions. Researching accounting issues through the use of the FASB's Codification database is integrated throughout the course. Prerequisite: ACCT 3110 with a minimum grade of C (2.0) . This course may not be repeated for degree credit.  \nRestriction(s): Enrollment limited to students with a semester level of Junior or Senior.  \nEnrollment is limited to students with a program in Accounting.  \nEnrollment is limited to Undergraduate level students.  \nGrading: Standard Grade (primary), Audit, Credit/No Credit  \nACCT 3130 Strategic and Managerial Analysis (4 semester hours) This course integrates data analytics with strategic business issues and managerial accounting. It covers topics such as cost analysis and estimation, cost management systems, and management control systems that primarily serve the decision-making needs of internal users and are generally applicable to all types of businesses. In introducing these topics, this course emphasizes the data analytics tools and skills that are frequently used by accountants, managers and/or consultants to make data-driven strategic decisions. Prerequisite: BCOR 2120 with a minimum grade of C (2 .0) and either BCOR 2710 or BCOR 2720 with a minimum grade of C (2.0) . This course may not be repeated for degree credit.  \nRestriction(s): Enrollment limited to students with a semester level of Junior or Senior.  \nEnrollment is limited to students with a program in Accounting.  \nEnrollment is limited to Undergraduate level students. Grading: Standard Grade (primary), Audit, Credit/No Credit  \nACCT 3140 Accounting Information Systems (4 semester hours)  \nThis course extends the study of accounting information systems including design, operation, and control of enterprise accounting systems. It focuses on business cycles, transaction processing, database design, documentation, business process, risk assessment, and internal controls. Various computer applications are used to provide handson experience in accounting information collection, processing, and reporting to reinforce financial and managerial accounting con","cbCaimYPqs1Raak4","https://ap.wps.com/l/cbCaimYPqs1Raak4","pdf",189367,3,1,5,"English","en",105,"# ACCT 3110 Intermediate Accounting I\n## ACCT 3120 Intermediate Accounting II\n## ACCT 3130 Strategic and Managerial Analysis\n## ACCT 3140 Accounting Information Systems\n## ACCT 3197 Internship\n## ACCT 3198 Special Studies\n## ACCT 4110 Advanced Accounting","[{\"question\":\"What topics are covered in ACCT 3110 Intermediate Accounting I?\",\"answer\":\"It covers the environment of the standard-setting process, conceptual framework, basic accounting concepts, accounting cycle procedures, financial statement preparation and disclosures, ratio analysis, revenue recognition, present value applications, and accounting standards and procedures for cash, receivables, and inventories.\"},{\"question\":\"How does ACCT 3120 differ from ACCT 3110?\",\"answer\":\"ACCT 3120 continues the in-depth study and focuses on complex and controversial topics, including property, plant and equipment, intangible assets, investments, long-term debt, leases, deferred income taxes, contingent liabilities, and issues relating to stockholders’ equity from both U.S. and international perspectives.\"},{\"question\":\"What is the focus of ACCT 3140 Accounting Information Systems?\",\"answer\":\"It extends study of accounting information systems, emphasizing design, operation, and control of enterprise accounting systems, including business cycles, transaction processing, database design, documentation, risk assessment, and internal controls, with computer applications and emerging technologies.\"}]","Intermediate Accounting - 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