Course Search Results

  • ACCT 2010: Principles of Accounting I

    3.00 Credits
    Utah Tech University

    Required of students pursuing majors and emphases in the College of Business, and open to other interested students. This course will explain the role of accounting in society and business enabling students to understand career opportunities. Basic concepts of financial and managerial accounting will be taught, while introducing the accounting cycle for service, merchandise, and manufacturing companies. Inclusive Access Course Material (electronic book) fees may apply, see Fees tab under each course section for details. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Identify the components of the basic financial statements, including the Balance Sheet, Income Statement, Retained Earnings Statement and Statement of Cash flows. 2. Identify internal control procedures to protect business assets and the reporting of fraudulent financial information. 3. Record transactions by applying the debit/credit framework in journals. Account for the major types of transactions affecting assets, liabilities, and equity. 4. Identify and give examples of each of the three basic manufacturing cost categories. Analyze and explain variances in each of the three cost categories. 5. Understand why organizations budget and the processes they use to create budgets. 6. Explore diverse career paths in accounting. FA, SP, SU
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  • ACCT 3001: Accounting Intermediate Career Strategies

    1.00 Credits
    Utah Tech University

    Required of students pursuing a major in accounting. Intermediate career strategy course with the emphasis on successfully completing a focused career search in accounting. Target career industry sector(s) and specific opportunities and/or career tracks within preferred sector(s) will be identified. Emphasis is placed on creating a professional career strategy and career portfolio. It is recommended that students take this course by their junior year. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. At the successful conclusion of this course, students will be able to: 1. Conduct a targeted career search related to individual skills, interest, and current career opportunities. 2. Create and maintain a professional network that will support a targeted career search. 3. Create a customized resume for each identified career opportunity. 4. Create a Personal Career Portfolio, presenting academic work product germane to their targeted career search. 5. Demonstrate a professional manner during phone and personal interviews. Prerequisites: SSC 1010, BUS 2000 or BUS 1050. FA, SP
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  • ACCT 3005: Accounting Essentials Boot Camp

    1.00 Credits
    Utah Tech University

    The one-credit Accounting 3005, Accounting Essentials Boot Camp, course has been designed to help students develop a sufficient working knowledge of the Accounting Cycle to prepare them for the more in-depth study of the Accounting Cycle featured in Intermediate I (Accounting 3010). **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Demonstrate their development of a working knowledge of the Accounting Cycle by working through the Accounting Cycle for several comprehensive Accounting-Cycle problem sets as well as a comprehensive Accounting-Cycle problem-based exam. Corequisite: ACCT 3010 (for students who failed to meet the grade or time requirement in ACCT 2010). FA, SP
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  • ACCT 3010: Intermediate Accounting I

    3.00 Credits
    Utah Tech University

    Required of students pursuing a degree or emphasis in accounting. Covers conceptual framework of accounting; reviews the accounting process; reviews accounting statements including the income statement, balance sheet, and statement of cash flows, and includes an in-depth coverage of accounting changes, error corrections, and financial statement analysis. Inclusive Access Course Material (electronic book) fees may apply, see Fees tab under each course section for details. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Describe the objectives and challenges of Generally Accepted Accounting Principles for Financial Reporting and describe the Conceptual Framework underlying financial reporting. 2. Understand and apply the concepts and techniques that underlay the preparation and completion of the four major financial statements (Balance Sheet, Income Statement, Statement of Retained Earnings, and Statement of Cash Flows). 3. Understand the essentials of time value of money: compound interest, annuities, future and present value, as they apply to financial reporting. 4. Understand and apply the acceptable reporting, recognition, and valuation concepts related to assets, current liabilities, revenue, and expenses. Prerequisites: ACCT 2010 and ISA 2010 (Grade C- or higher). FA, SP
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  • ACCT 3015: Principles of Accounting II

    3.00 Credits
    Utah Tech University

    Continuation of managerial accounting principles, including product costing, cost-volume profit analysis, profit planning, capital budgeting, and financial statement analysis. Inclusive Access Course Material (electronic book) fees may apply, see Fees tab under each course section for details. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Analyze accounting information by applying different methods of accounting for assets, liabilities, and equity. 2. Report on the financial results of business activity and interpret financial ratios using financial statements including the Income Statement, Statement of Retained Earnings, Balance Sheet, and the Statement of Cash Flows. Compare the differences between Financial and Managerial accountings use of these statements. 3. Analyze the budget process through comparison of standard costing and actual results. 4. Compute and analyze cost volume profit, return on investment (ROI), and residual income by comparing the impact of what if scenarios (changes in volume, price, sales, expenses, and assets). 5. Evaluate the acceptability of an investment project using the net present value and the internal rate of return methods. Prerequisites: ACCT 2010 (Grade C- or higher). FA, SP, SU
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  • ACCT 3020: Intermediate Accounting II

    3.00 Credits
    Utah Tech University

    Required of students pursuing a degree or emphasis in accounting. Covers accounting for current and long-term assets, including accounts receivable, inventories, operating assets, and investments; accounting for current and long-term liabilities, including contingent liabilities, debt securities, and leases; and accounting for equity transactions, including capital stock issuance and reacquisition, stock rights and options, and dividends. Inclusive Access Course Material (electronic book) fees may apply, see Fees tab under each course section for details. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Apply the methods of bond discount and premium amortization, including effective interest method and straight-line method. 2. Identify and account for operating and capitalization methods of recording leases for both lessee and lessor. 3. Use temporary differences that result in future taxable and future deductible amounts and their treatment in the financial statements. 4. Identify and account for the components of stockholders' equity including calculating earnings per share in basic and complex capital structures. 5. Research accounting issues and related authoritative accounting technical resources to illustrate the application of GAAP and IFRS accounting principles. Prerequisites: ACCT 3010 and ACCT 3001 (Grade C- or higher). FA SP
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  • ACCT 3030: SQL & Python for Accounting

    3.00 Credits
    Utah Tech University

    This course will introduce essential concepts in SQL and Python as it relates to data analytics. Students will be required to gain competency in cleaning , organizing, and analyzing data in ways that are common to accounting. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Demonstrate proficiency in building tables, inserting and deleting data, and updating existing data. 2. Demonstrate proficiency in querying the database including joining tables, including specific rows, and including specific columns. 3. Demonstrate proficiency utilizing subqueries, aggregates , group by , and having statements. 4. Demonstrate proficiency building stored procedures to extract understanding from the data. 5. Apply Python to read in data sets and include data oriented libraries. 6. Utilize Python to perform basic data analysis including descriptive statistics as well as aggregate statistics. 7. Utilize Python to Identify independent and dependent variables to perform extensive regression analysis. 8. Demonstrate a working proficiency in using regression analysis to gain insight into business problems. Prerequisites: ISA 2010. FA, SP
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  • ACCT 3400: Tax Accounting I

    3.00 Credits
    Utah Tech University

    Required of students pursuing a degree or emphasis in Accounting. Covers current federal income tax laws and the preparation of individual income tax returns, emphasizing analysis and interpretation of tax rules and their practical application as well as researching tax laws and rules. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Demonstrate and explain the theories and concepts of taxation. 2. Develop a strong foundation in federal taxation at an individual and entity level. 3. Develop and demonstrate a thorough understanding of the development process of tax authority and tax research at the mastery level. 4. Link separate pieces of tax law to develop a framework for individual and entity income tax strategy. 5. Develop skills in preparing and analyzing both tax forms and professional tax software. Prerequisites: ACCT 3010. FA SP
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  • ACCT 3440: Tax Practicum I

    1.00 Credits
    Utah Tech University

    Required for Accounting majors. Gives Accounting students the opportunity to refine their interpersonal skills and apply tax concepts from the Tax Accounting I course as they meet with clients to prepare their tax returns in real time with state-of-the-art, Internet-based tax preparation software as part of the VITA (Volunteer Income Tax Assistance) program. Students are expected to meet with clients outside of the regularly scheduled Monday training classes at least two times per week. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Demonstrate an in-depth working knowledge of TaxSlayer, the IRS-provided tax preparation software used to complete client's federal and state tax returns. 2. Complete the IRS certification exams. 3. Collaborate in the 9-week VITA program volunteering one full evening each week. 4. Demonstrate proficiency in content knowledge in weekly class which serves as a training session. 5. Formulate peer-reviews of tax returns before electronically filing. Prerequisites: ACCT 3400 (can be concurrently enrolled). SP
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  • ACCT 3500: Small Business Accounting

    3.00 Credits
    Utah Tech University

    Elective course for students in College of Business. Addresses accounting issues from the perspective of a small business owner. Provides hands-on instruction using QuickBooks software to prepare financial statements and related analysis. Payroll tax compliance, reporting, and planning will be covered, with emphasis on interpretation and practical application. Designed to provide Accounting majors with skills needed in ACCT 4600. This course requires purchase of software, see instructor for details. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Implement accounting processes for start-up and/or small business. 2. Demonstrate an in-depth working knowledge of the QuickBooks accounting software package for purposes of routine financial accounting record keeping in a small to mid-size business. 3. Prepare and analyze financial statements. 4. Prepare all facets of payroll (pay checks, W-2's, 940's, 941's) and payroll tax compliance. Prerequisites: ACCT 2020. SP
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