In addition to the overall Assurance of Learning Goals for the Business Administration Program, the accounting emphasis identifies the following learning objectives:
| Knowledge of auditing |
Explain the purpose financial statement audits.
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ACCT 206 (I)
ACCT 401 (M)
|
| Comprehensive understanding of preparing financial statements |
Demonstrate, through the completion of a practice set, mastery of the accounting cycle and preparation of financial statements.
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ACCT 205 (I)
ACCT 305 (M) |
| Mastery of depreciation methods |
Compute depreciation using straight-line, sum-of-the-year’s digits, double declining balance and units of production & amortize intangible assets.
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ACCT 205 (I)
ACCT 306 (M) |
| Knowledge of accounting information systems |
Identify passive and active threats to information systems and discuss system planning, analysis and design.
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ACCT 206 (I)
ACCT 415 (M) |
| Understanding personal income taxes |
Compute income taxes due to the IRS for personal taxes and demonstrate an understanding of basic tax terminology and procedure.
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ACCT 205 (I)
ACCT 310 (M) |
| Comprehension of accounting regulations |
Understand the professional liability and professional ethics of the Accounting profession.
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ACCT 205 (I)
ACCT 303 (M) |
Introductory Level (I) Mastery Level (M)