Home | DANTES | DEDC | DISC | NADLP | FAQ | Prospective Schools | Institution Login | Print | Contact | Back

DANTES Independent Study Catalog

Word Search

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Mississippi	ACCY	201	INTRODUCTION TO ACCOUNTING PRINCIPLES I	L	11	3	CR, E, IA	3 (S)	$679.50	$0.00	$679.50	X
Footnote:		Same text used for ACCY 202
Course Description:		Accounting principles and procedures for proprietorships, partnerships, and corporations; preparation of financial statements; management's use of accounting data.
University of Mississippi	ACCY	202	INTRODUCTION TO ACCOUNTING PRINCIPLES II	L	11	3		3 (S)	$679.50	$0.00	$679.50	X
Footnote:		Same text used for ACCY 201
Course Description:		Accounting principles and procedures for proprietorships, partnerships, and corporations; preparation of financial statements; management's use of accounting data.
University of Mississippi	ACCY	301	ADMINISTRATIVE ACCOUNTING	L	20	2		3 (S)	$679.50	$0.00	$679.50	NA
Course Description:		Description currently not available.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Nevada - Reno	ACC	201	FINANCIAL ACCOUNTING	L	13	4	CD, CR, E, IA	3 (S)	$468.00	$137.00	$605.00	C
Footnote:		Prerequisite: sophomore standing. Textbooks for the above course are available through the ASUN Bookstore for an additional fee. Please see www.asunbookstore.org for further information.
Course Description:		Purpose and nature of accounting, measuring business income, accounting principles, assets, and equity accounting for external financial reporting. *Semester-based course. Fall enrollment: must enroll and pay fees by Aug. 20. Spring enrollment: must enroll and pay fees by Jan. 15.*
University of Nevada - Reno	ACC	202	MANAGERIAL ACCOUNTING	L	15	3	CR, E, IA	3 (S)	$468.00	$147.00	$615.00	C
Footnote:		Prerequisite: ACC 201 and IS 101. Textbooks for the above course are available through the ASUN Bookstore for an additional fee. Please see www.asunbookstore.org for further information.
Course Description:		Forms of business organization; cost concepts and decision making; break-even analysis, fixed and variable costs, budgeting for internal reporting. *Semester-based course. Fall enrollment: must enroll and pay fees by Aug. 20. Spring enrollment: must enroll and pay fees by Jan. 14. Summer enrollment: must enroll and pay fees by May 13.*

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Idaho	ACCT	201	INTRODUCTION TO FINANCIAL ACCOUNTING	L	13	4	SG	3 (S)	$325.00	$0.00	$325.00	NA
Course Description:		Overview of the nature and purpose of general purpose financial statements provided to external decision-makers; emphasis on use of financial statement information.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Missouri	ACCTCY	2026	ACCOUNTING I	L	11	2	CA, CR, IA	3 (S)	$736.80	$168.10	$904.90	C
Footnote:		Online course. PREREQUISITE: sophomore standing. NOTE: A student cannot receive credit for both ACCTCY 2026 and ACCTCY 2036. PREVIEW THIS COURSE – http://cdis.missouri.edu/accounting-fundamentals.
Course Description:		An introduction to the field of accounting, this course covers the fundamentals of financial accounting.
University of Missouri	ACCTCY	2027	ACCOUNTING II	L	12	2	CA, CR, IA	3 (S)	$736.80	$168.10	$904.90	C
Footnote:		Online course. PREREQUISITE: ACCTCY 2026 or equivalent, and sophomore standing. NOTE: A student cannot receive credit for both ACCTCY 2027 and ACCTCY 2037. PREVIEW THIS COURSE – http://cdis.missouri.edu/accounting-managerial
Course Description:		This course covers the fundamentals of managerial accounting and additional topics in financial accounting.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Wilmington University	BAC	101	Accounting I	L	7	0	CR, E, IA	3 (S)	$924.00	$60.00	$984.00	X
Footnote:		Active Duty Military rate is $250.00 per credit for undergraduate, online courses. Book prices vary and are subject to change; please visit http://bookstore.wilmu.edu/ for updated pricing.
Course Description:		This course studies the double-entry accounting system, including: the accounting cycle, books of original entry, preparation of journal entries, worksheets, the trial balance, and statements of financial position and income. Emphasis is on the proper recording and reporting of assets, liabilities, equity, revenue, and expenses.
Wilmington University	BAC	102	Accounting II	L	7	0	CR, E, IA	3 (S)	$924.00	$60.00	$984.00	C
Footnote:		Active Duty Military rate is $250.00 per credit for undergraduate, online courses. Book prices vary and are subject to change; please visit http://bookstore.wilmu.edu/ for updated pricing. Prerequisite: Accounting I (BAC 101)
Course Description:		This course is an introduction to financial statement analysis and managerial accounting. It provides a study of cash flow, financial ratios, elements of cost in business organizations, basic cost behavior patterns, contribution approach to decision analysis, cost-volume profit analysis, budgeting, and a basic understanding of taxes for individuals and corporations.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Eastern Oregon University	BA	211	Financial Accounting	L	12	4	CR, E, IA	4 (Q)	$568.00	$24.00	$592.00	P
Footnote:		MATH 070 Textbook cost may vary
Course Description:		Introduction to accounting principles, practice and theory used for reporting to external users of financial information.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of South Carolina	ACCT	C225	INTRODUCTION TO FINANCIAL ACCOUNTING	L	14	1		3 (S)	$375.00	$0.00	$375.00	P
Footnote:		Prereq: Sophomore standing.
Course Description:		User-oriented approach to the study of financial accounting and reporting topics related to business decisions.
University of South Carolina	ACCT	C226	INTRODUCTION TO MANAGERIAL ACCOUNTING	L	15	1		3 (S)	$375.00	$0.00	$375.00	P
Footnote:		Prerequisite: ACCT 225.
Course Description:		User-oriented approach to the study of managerial accounting topics related to business decisions.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Amridge University	BS	1406	Accounting Principles I	L	15	0	CR, E, IA	4 (S)	$750.00	$0.00	$750.00	X
Footnote:		First two courses each semester are $187.50 per semester hour. Third course each semester is FREE reducing tuition to the equivalent of $125 per s/hr. Spouse-25% OFF reg. tuition (now=$206.50 s/hr) Online courses available 24/7. Admission application fee and General Competency Test (GCT) fee waived (savings of $125). Comprehensive Fee waived - Saves $400 each semester. Fewer courses required to finish a degree since they are 4 s/hrs each. Max credit for military experience; No residency required.
Course Description:		An introduction to analysis and recording of business transactions; accounting for sales, purchases, cash disbursements, and receivables; includes end-of-fiscal period work, adjustments, financial statements, and closing procedures. Prerequisite: CO1405
Amridge University	BS	2406	Accounting Principles II	L	15	0	CR, E, IA	4 (S)	$750.00	$0.00	$750.00	X
Footnote:		First two courses each semester are $187.50 per semester hour. Third course each semester is FREE reducing tuition to the equivalent of $125 per s/hr. Spouse-25% OFF reg. tuition (now=$206.50 s/hr) Online courses available 24/7. Admission application fee and General Competency Test (GCT) fee waived (savings of $125). Comprehensive Fee waived - Saves $400 each semester. Fewer courses required to finish a degree since they are 4 s/hrs each. Max credit for military experience; No residency required.
Course Description:		This course is a continuation of BS 1406 addressing accounting concepts, assumptions, and principles. This course progresses to evaluation of accounting data for merchandise inventory, deferrals and accruals, plant assets, intangibles, payables, and payroll. Introduces accounting for corporations as related to stocks, bonds, and corporate earnings. Introduces partnership accounting and, in addition, introduces the statement of cash flows. Prerequisite: BS 1406.
Amridge University	BS	3415	Basic Accounting Principles	U	15	0	CR, E, IA	4 (S)	$750.00	$0.00	$750.00	X
Footnote:		First two courses each semester are $187.50 per semester hour. Third course each semester is FREE reducing tuition to the equivalent of $125 per s/hr. Spouse-25% OFF reg. tuition (now=$206.50 s/hr) Online courses available 24/7. Admission application fee and General Competency Test (GCT) fee waived (savings of $125). Comprehensive Fee waived - Saves $400 each semester. Fewer courses required to finish a degree since they are 4 s/hrs each. Max credit for military experience; No residency required.
Course Description:		This course focuses on accounting concepts, principles, and terminology. Emphasis is on the accounting cycle and equation as they relate to different types of business ownership. Upon completion, the student should be able to demonstrate accounting procedures used in a proprietorship, partnership, and corporation.
Amridge University	BS	3425	Introduction to Accounting	U	15	0	CR, E, IA	4 (S)	$750.00	$0.00	$750.00	X
Footnote:		First two courses each semester are $187.50 per semester hour. Third course each semester is FREE reducing tuition to the equivalent of $125 per s/hr. Spouse-25% OFF reg. tuition (now=$206.50 s/hr) Online courses available 24/7. Admission application fee and General Competency Test (GCT) fee waived (savings of $125). Comprehensive Fee waived - Saves $400 each semester. Fewer courses required to finish a degree since they are 4 s/hrs each. Max credit for military experience; No residency required.
Course Description:		An introductory course for persons interested in learning accounting principles.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Indiana University	BUS	A201	INTRODUCTION TO FINANCIAL ACCOUNTING	L	9	3	SG	3 (S)	$591.18	$65.00	$656.18	C
Footnote:		Students cannot receive credit for both A201 and A200. NOTE: Online course requires Microsoft Word. Prerequisite: A100 or concurrent.
Course Description:		Provides balanced coverage of the mechanics, measurement theory, and economic context of financial accounting. Strikes a balance between a preparer's and a user's orientation, emphasizing that students must understand both how transactions lead to financial statements (preparer's orientation), as well as how one can infer transactions given a set of financial statements (user's orientation). First part of the course introduces sutdents to the financial accounting environment, financial statements, the accounting cycle, and the theoretical framework of accounting measurement. Second part of the course covers the elements of financial statements, emphasizing mechanics, measurement theory, and the economic environment.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Ohio University	ATCH	103	FINANCIAL ACCOUNTING PROCEDURES	L	10	2		4 (Q)	$564.00	$20.00	$584.00	X
Footnote:		Special fees include $17 for required Texas Instruments TI-30 calculator. Deduct this fee if student owns a similar calculator.
Course Description:		Fundamental accounting principles for service businesses and merchandising enterprises; debits, credits, and double entry; journalizing and posting; accounting systems and special journals; accounting for purchases and sales, cash, receivables, interest, revenue, and expense; financial statement preparation, including adjusting and closing procedures.
Ohio University	ATCH	104	FINANCIAL ACCOUNTING PROCEDURES	L	9	2	SG	4 (Q)	$564.00	$20.00	$584.00	C
Footnote:		Prereq: ATCH 103. Special fees include $17 for required Texas Instruments TI-30 calculator. Deduct this fee if student owns a similar calculator.
Course Description:		Accounting procedures for inventory, current liabilities, financial statement analysis, and annual reports; managerial accounting concepts and principles; job order cost systems.
Ohio University	ATCH	105	FINANCIAL ACCOUNTING PROCEDURES	L	9	2	SG	4 (Q)	$564.00	$20.00	$584.00	C
Footnote:		Prereq: ATCH 104.
Course Description:		Long-term investments; plant assets; intangible assets; long-term liabilities; accounting procedures for owners’ equity in single proprietorship, partnership, and corporation; statement of cash flow.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Washington	ACCTG	C215	INTRODUCTION TO ACCOUNTING AND FINANCIAL REPORTING	L	9	3		5 (Q)	$1450.00	$35.00	$1485.00	NA
Course Description:		Nature and social setting of accounting; uses of accounting information; introduction of basic accounting concepts and procedures; interpretation of financial statements.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Adams State College	BUS	207	Introduction to Accounting I	L	N/A	N/A	E, SG	3 (S)	$375.00	$0.00	$375.00	NA
Course Description:		Course begins with necessary bookkeeping skills for recording simple financial transactions and preparing basic financial statements. Theory behind accounting rules is emphasized so the student can apply knowledge gained to ever changing real world situations. Students must complete and submit 11 practice sets/applications and 5 proctored exams.
Adams State College	BUS	208	Introduction to Accounting II	L	N/A	4	E, SG	3 (S)	$375.00	$0.00	$375.00	P
Footnote:		Prerequisite: Introduction to Accounting I
Course Description:		Covers accounting for capital provided through the partnership and corporate forms of business enterprise. At the conclusion of this course, the student will be able to read and interpret the three principal financial statements: the income statement, balance sheet, and statement of changes in financial position. Topics related to managerial accounting also covered. Students must complete and submit 6 practice sets/applications and 4 proctored exams.
Adams State College	BUS	208	Introduction to Accounting II (online)	L	n/a	n/a	CR, E, IA	3 (S)	$435.00	$55.00	$490.00	X
Footnote:		For textbook information/costs, contact the ASC Bookstore at 1-800-548-6679
Course Description:		Continuation of Introduction to Accounting I (Bus 207-Financial Accounting) covering the accounting for capital provided through the partnership and corporate forms of business enterprise. Emphasis is also placed on analyzing the conceptual components of the financial statements, including the Statement of Cash Flow.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Thomas Edison State College	ACC	101-EP	Principles of Financial Accounting	L	N/A	1	CA, CR, DI, IA	3 (S)	$717.00	$0.00	$717.00	NA
Course Description:		Provides a basic level of knowledge in recording business transactions, summarizing business activities, and preparing, interpreting and utilizing financial statements.
Thomas Edison State College	ACC	101-GS	Principles of Financial Accounting	L	N/A	1	DI, E, SG	3 (S)	$717.00	$0.00	$717.00	NA
Course Description:		Provides a basic level of knowledge in recording business transactions, summarizing business activities, and preparing, interpreting and utilizing financial statements.
Thomas Edison State College	ACC	101-OL	Principles of Financial Accounting	L	N/A	1	CR, DI, IA	3 (S)	$717.00	$0.00	$717.00	NA
Course Description:		Provides a basic level of knowledge in recording business transactions, summarizing business activities, and preparing, interpreting and utilizing financial statements.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Clarion University of Pennsylvania	Accountancy	ACTG 251	Financial Accounting	L	N/A	N/A	CA, CC, CR, DI, DS, E, IA	3 (S)	$726.00	$140.60	$866.60	NA
Course Description:		Examines the principles and procedures for collecting, recording, summarizing, and reporting financial information. Prerequisite: Sophomore standing. Each semester. Fall.
Clarion University of Pennsylvania	Accountancy	ACTG 252	Managerial Accounting	L	N/A	N/A	CA, CC, CR, DI, DS, E, IA	3 (S)	$726.00	$140.60	$866.60	P
Course Description:		Analyzes aspects of accounting that aid managers. Includes budgeting, cost behavior and systems, alternate choice decisions, international accounting aspects, and cash flow. Prerequisites: Sophomore standing and ACTG 251. Each semester. Spring.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of California - Extension	BUS	XB102A	INTRODUCTION TO FINANCIAL ACCOUNTING	U	N/A	1	CR, E, IA	3 (S)	$770.00	$0.00	$770.00	C
Footnote:		Prerequisite: Sophomore standing or equivalent. No previous study of bookkeeping or accounting is assumed.
Course Description:		This course focuses on interpreting and analyzing financial statements. It provides an introductory, applications-level understanding of financial accounting concepts and practices. Consider this course if you have career interests in accounting and other business fields, including finance, management, marketing, and international business. It introduces the identification, measurement, reporting and analysis of financial effects of economic events. The course assumes no prior knowledge of accounting. Supervised final examination. This course fulfills degree requirements for business degrees and any other degrees or certificates which require an introductory financial accounting course.
University of California - Extension	BUS	XB102B	INTRODUCTION TO MANAGERIAL ACCOUNTING	U	N/A	1	DI, IA	3 (S)	$770.00	$0.00	$770.00	C
Footnote:		Prerequisite: Intro to Financial Accounting XB102A or equivalent. Supervised final examination.
Course Description:		The uses of accounting systems and their effects on the process of managing an enterprise are discussed. Topics include classification of costs and revenue on several bases for various uses, budgeting and standard cost accounting, and analyses of relevant costs and other data for decision making.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Indiana Tech	ACC	1010	Accounting Principles	L	N/A	N/A	CR, DI, E, IA, SG	3 (S)	$1020.00	$25.00	$1045.00	P
Footnote:		MA 1000 or equivalent
Course Description:		An introduction to the principles of accounting. The complete accounting cycle is studied. Specifically included are preparation of journal entries, worksheets, financial statements, and a more detailed look at cash, receivables, and fixed assets.
Indiana Tech	ACC	2140	Managerial Accounting	L	N/A	N/A	CR, DI, E, IA, SG	3 (S)	$1020.00	$25.00	$1045.00	P
Footnote:		Grade of C or better in ACC1010
Course Description:		Accounting as a decision-making tool with an emphasis on manufacturing enterprises. Decision-making in management is studied along with management reports and financial statement analysis. Realistic business situations are discussed through the use of case studies and Web research.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Arizona	ACCT	200	INTRODUCTION TO FINANCIAL ACCOUNTING	L	27	4	E, SG	3 (S)	$1632.00	$0.00	$1632.00	P
Footnote:		Prerequisite: Sophomore standing required.
Course Description:		Concepts involved in accounting for assets, liabilities, and owners' equity; financial statements.
University of Arizona	ACCT	210	INTRODUCTION TO MANAGERIAL ACCOUNTING	L	33	3	CR, E	3 (S)	$1632.00	$0.00	$1632.00	P
Footnote:		Prerequisite: ACCT 4200. Sophomore standing required.
Course Description:		Concepts involved in uses of accounting data in the managerial process.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Wyoming	ACCT	1010	PRINCIPLES OF ACCOUNTING I	L	13	4		3 (S)	$282.00	$45.00	$327.00	NA
Course Description:		An examination of the fundamental concepts and procedures employed by reporting entities in the communication of financial information in accordance with generally accepted accounting principles to outside interested parties. Prerequisite: sophomore standing
University of Wyoming	ACCT	1020	PRINCIPLES OF ACCOUNTING II	L	12	4		3 (S)	$282.00	$45.00	$327.00	P
Footnote:		Prerequisite: ACCT 1010 and Sophomore standing.
Course Description:		A continuation of Principles of Accounting I involving financial statement preparation and analysis, corporations, partnerships, international accounting, cost accounting, and budgeting.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Brigham Young University	ACC	200	PRINCIPLES OF ACCOUNTING	L	16	3	CA, CR, IA	3 (S)	$459.00	$0.00	$459.00	NA
Course Description:		Financial and managerial accounting principles. Basic accounting statements, processes, and management applications.
Brigham Young University	ACC	201	PRINCIPLES OF FINANCIAL ACCOUNTING	L	17	3	CA, CD	3 (S)	$459.00	$0.00	$459.00	X
Footnote:		All lessons must be corrected and returned before student may take final examination. Optional media support code: FX.
Course Description:		First course in concepts and methods underlying financial statements. (Recommended for transferring credit to other schools.)
Brigham Young University	ACC	202	PRINCIPLES OF MANAGERIAL ACCOUNTING	L	18	3	CA, CD	3 (S)	$459.00	$0.00	$459.00	NA
Course Description:		Second course in the elementary series covering managerial problems and control of business operations. (Recommended for transfer credit to other schools.)
Brigham Young University	ACC	310	PRINCIPLES OF ACCOUNTING 2	L	21	4	CA	3 (S)	$459.00	$0.00	$459.00	P
Footnote:		Prerequisite: ACC 200 (Principles of Accounting) or equivalent.
Course Description:		Additional issues in financial and managerial accounting. Review of issues related to balance sheet accounts, performance evaluation, and capital budgeting.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Olympic College	ACCT&	201	Principles of Accounting I	L	tbd	tbd	CR, E, IA	5 (Q)	$405.00	$22.50	$427.50	X
Footnote:		Online--www.olympic.edu/distanceclasses
Course Description:		Accounting as an information system,the accounting cycle, accounting for a merchandising operation, cash, receivables and inventories. (Formerly BS-EC 251.)
Olympic College	ACCT&	202	Principles of Accounting II	L	TBD	TBD	CR, E, IA	5 (Q)	$405.00	$22.50	$427.50	C
Footnote:		Prerequisite: ACCT&201. Online--www.olympic.edu/distanceclasses
Course Description:		The course includes accounting for fixed assets, liabilities, partnerships, and corporations. Additionally, coverage should include the statement of cash flows as well as the underlying principles of accounting.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Embry-Riddle Aeronautical University	MGMT	210	FINANCIAL ACCOUNTING I	L	12	2	CR, E, IA	3 (S)	$825.00	$9.00	$834.00	NA
Course Description:		This course introduces the student to accounting information systems and financial reports. Included are accounting concepts and analysis and interpretation of financial reports, with an emphasis on the operating activities of aviation related businesses.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Mountain State University	Accounting	ACCT 211	Principles of Accounting I	L	12	4	CR	3 (S)	$250.00	$0.00	$250.00	P
Footnote:		Prerequisite(s): MATH 104, MATH 112, or equivalent, or sufficient MSU Math Placement Test score.
Course Description:		Fundamental principles involving the process of accumulating and recording accounting data, the preparation of income statements and balance sheets, adjustment of accounts, receivables and payables, the valuation of inventories, and cost of goods sold. This course description is subject to change including course learning outcomes and assessment criteria.
Mountain State University	Accounting	ACCT 212	Principles of Accounting II	L	12	4	CR	3 (S)	$250.00	$0.00	$250.00	P
Footnote:		Prerequisite: ACCT 211.
Course Description:		Continued study of the principles and practices of accounting. Topics include partnerships, corporate accounting, analysis of financial statements, stocks and bonds, and budgeting. This course description is subject to change including course learning outcomes and assessment criteria.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of North Dakota	ACCT	200	ELEMENTS OF ACCOUNTING I	L	13	3	CR, IA	3 (S)	$227.54	$0.00	$227.54	X
Footnote:		Online Course
Course Description:		Basic principles of the complete accounting cycle.
University of North Dakota	ACCT	201	ELEMENTS OF ACCOUNTING II	L	12	4	CR, E, IA	3 (S)	$227.54	$0.00	$227.54	X
Footnote:		Online course
Course Description:		Special emphasis on partnership, corporate accounting and the uses of accounting information by managers.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Hocking College	ACC	100	Accounting I	L	10	35	CD, CR	3 (Q)	$316.50	$150.00	$466.50	NA
Course Description:		Introduction to the double-entry system of bookkeeping and the basic accounting cycle. The sole proprietorship is presented in the form of a retail establishment. Emphasizes individual effort through the use of a workbook and practice set.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Liberty University	ACCT	211	Principles of Accounting I	L	8	2	CA, CC, CR, DI, E, IA, S, SG	3 (S)	$750.00	$0.00	$750.00	P
Footnote:		CMIS201 is recommended
Course Description:		A study of basic transactions, general ledger accounts, books of original entry, closing and adjusting entry processes, trial balances, financial statements, accounting for assets, liabilities, sole proprietorship, equity, revenues, and expenses.
Liberty University	ACCT	212	Principles of Accounting II	L	8	2	CA, CC, DI, E, IA, S	3 (S)	$750.00	$0.00	$750.00	P
Footnote:		ACCT 211 required
Course Description:		A study of the fundamentals of Accounting with a financial accounting emphasis on the corporate form of business including such topics as capital stock, retained earnings, statement of cash flows and financial statement analysis; and a managerial accounting perspective including topics related to global business, cost accounting measurement systems, cost-volume-profit analysis, managerial decision making concepts, operational budgeting, standard cost systems and capital budgeting.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of North Carolina	ACC	S210	Accounting I: Concepts of Financial Reporting	L	16	1		3 (S)	$2376.00	$33.48	$2409.48	NA
Course Description:		This course is designed to provide you with a basic understanding of the financial reporting process, including the accounting cycle and the concepts and principles that underlie financial statements. In addition to learning and applying many bookkeeping techniques used in the accounting process, you will learn how to analyze and communicate the financial information generated by the accounting process

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Kentucky	ACC	201	FINANCIAL ACCOUNTING	L	13	3	SG	3 (S)	$921.00	$10.00	$931.00	NA
Course Description:		This course is designed to provide an introduction to financial accounting from the users' perspectives. Its primary purposes are to promote understanding of financial accounting information for decision making purposes and to focus on financial accounting's role in communicating business results.
University of Kentucky	ACC	202	MANAGERIAL USES OF ACCOUNTING INFORMATION	L	14	3	SG	3 (S)	$921.00	$10.00	$931.00	C
Footnote:		Prerequisite: Completion of a first course in Accounting, e.g., ACC 201.
Course Description:		An introduction to the use of accounting data within an organization to analyze and solve problems and to make planning and control decisions. This course is designed for non-accounting majors. Prerequisite: ACC 201

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Northern Iowa	ACCT	120030	Principles of Financial Accounting	L	11	4	SG	3 (S)	$600.00	$13.00	$613.00	X
Footnote:		Find course and textbook details, enrollment information and more at http://www.uni.edu/continuinged/gis/courses
Course Description:		Introduction to reporting financial information regarding the operating, investing, and financing activities of business enterprises to present and potential investors and creditors and others.
University of Northern Iowa	ACCT	120031	Principles of Managerial Accounting	L	11	5	SG	3 (S)	$600.00	$13.00	$613.00	X
Footnote:		Find course and textbook details, enrollment information and more at http://www.uni.edu/continuinged/gis/courses
Course Description:		Introduction to processes leading to information useful to decision makers. Includes product costing, cost behavior, budgeting, performance analysis, and relevant costs.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Nebraska - Lincoln	ACCT	201	INTRODUCTORY ACCOUNTING I	L	0	4	CA, IA	3 (S)	$636.00	$75.00	$711.00	P
Footnote:		Prerequisite: Sophomore standing or above and 2.5 cumulative grade point average.
Course Description:		Develops fundamentals of accounting, reporting, and analysis that are helpful in understanding financial, managerial, and business concepts and practices, and provides the foundation for many advanced courses in the College of Business Administration.
University of Nebraska - Lincoln	ACCT	202	INTRODUCTORY ACCOUNTING II	L	9	3	DI, E, IA, SG	3 (S)	$636.00	$75.00	$711.00	NA
Course Description:		Prerequisite: Sophomore standing or above and 2.5 cumulative grade point average. Continuation of ACCT 201.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Alaska - Fairbanks	ABUS	101	Principles of Accounting I (Online)	L	12	1	CD, CR, E, IA, SG	3 (S)	$423.00	$64.00	$487.00	NA
Course Description:		ON-LINE COURSE: Accounting concepts and procedures for service businesses and for merchandising businesses owned by a single proprietor. A preparer’s approach is used emphasizing the use of debits and credits to account for the details of business transactions. SPECIAL REQUIREMENTS: Computer, Internet, E-Mail, Blackboard, CD-Rom, Microsoft Powerpoint and Excel.
University of Alaska - Fairbanks	ABUS	201	Principles of Accounting II (Online)	L	19	1	CA, CD, CR, DS, E, IA, SG	3 (S)	$423.00	$64.00	$487.00	P
Footnote:		ABUS 101
Course Description:		ON-LINE COURSE: Accounting concepts and procedures for business organized as partnerships or corporations and performing manufacturing operations. A preparer's approach is used emphasizing the use of debits and credits to account for the details of business transactions. Requires access to MX Excel and Powerpoint. SPECIAL REQUIREMENTS: Computer, Internet, E-Mail, Blackboard, CD-Rom.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Gulf Coast Community College	Business	ACG2001	Principles of Financial Accounting I	L	TBA	TBA	CR, E, IA	3 (S)	$275.19	$45.00	$320.19	NA
Course Description:		An introduction to financial accounting. A sole proprietorship will be assumed. The complete accounting cycle will be studied as it relates to a service business and a merchandising business. Additional topics include financial reporting and analysis, specialized journals, internal control, short-term liquid assets, and inventories.
Gulf Coast Community College	Business	ACG2011	Principles of Financial Accounting II	L	TBA	TBA	CR, E, IA	3 (S)	$275.19	$45.00	$320.19	NA
Course Description:		Prerequisite: Minimum grade of "C" in ACG 2001 or consent of instructor. A continuation of the introduction to financial accounting. Topics will include a study of short term liquid assets, long term assets, and current liabilities. Partnership and corporate accounting will also be introduced. Additional topics will include the statement of cash flows, financial statement analysis, and investments in stocks and bonds.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Northwestern Ohio	AC	114	Accounting I	L	10	4	E, IA	5 (Q)	$825.00	$0.00	$825.00	NA
Course Description:		Students receive a basic knowledge in double-entry accounting theory. Instruction will be given in journalizing and posting accounts, periodic adjustments, closing entries, statement preparation, special journals, and cash controls.
University of Northwestern Ohio	AC	115	Accounting II	L	10	4	CR, E, IA	5 (Q)	$825.00	$0.00	$825.00	NA
Course Description:		The study of accounting principles continues with more specific processes explained. Students will be exposed to receivables, inventory, depreciation methods, asset disposition and current liabilities.
University of Northwestern Ohio	AC	116	Accounting III	L	10	4	CR, E, IA	5 (Q)	$825.00	$0.00	$825.00	NA
Course Description:		Students are introduced to corporations and partnerships (their formation, operating transactions and financial presentation); financial statement analysis and statements of cash flows.
University of Northwestern Ohio	AC	122	Payroll Accounting	L	10	5	CR, E, IA	3 (Q)	$495.00	$0.00	$495.00	NA
Course Description:		Students are acquainted with various laws relating to the payment of wages and salaries. Payroll accounting systems and procedures commonly followed in the development of personnel and payroll records are described. Practice in payroll operations is included.
University of Northwestern Ohio	AC	131	Introduction to Accounting Software	L	10	4	CR, E, IA	5 (Q)	$825.00	$0.00	$825.00	NA
Course Description:		Students will be introduced to QuickBooks, and another accounting software package to create and customize forms, reports, and journals for a simulated business applying learned accounting skills and principles.
University of Northwestern Ohio	AC	321	Corporate Governance	U	10	4	CR, E, IA	3 (Q)	$495.00	$0.00	$495.00	NA
Course Description:		Students are introduced to the increased need for corporate governance such as effective internal controls as a result of recent corporate scandals. This course includes the study of the requirements set forth by the Sarbanes-Oxley Act of 2002 in an effort to reduce/eliminate potential future scandals.
University of Northwestern Ohio	FA	380	White Collar Crime	U	10	4	CR, E, IA	3 (Q)	$495.00	$0.00	$495.00	NA
Course Description:		This class provides students with information about white collar crime and its affects and an understanding of theories and law pertaining to the policies and regulations of white collar crime as well as the prosecution and defense of white collar criminals.
University of Northwestern Ohio	FA	415	Forensic Accounting	U	10	4	CR, E, IA	5 (Q)	$825.00	$0.00	$825.00	NA
Course Description:		This class provides students with knowledge about corporate fraud and the types of schemes that are used as well as the detection and prevention of these schemes. With the use of case studies, students will be looking at how to detect and prevent such schemes as cash larceny, bill schemes, skimming, and check tampering.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Other Courses
Utah State University	ACCT	2010	SURVEY OF ACCT I	L	N/A	N/A		3 (S)	$681.00	$0.00	$681.00	NA
Course Description:		Survey of uses of accounting information by investors and creditors for decision making. Emphasis on basic accounting principles used to prepare, analyze, and interpret financial statements. Prerequisites: STAT 1040 or MATH 1030 or 1050 (MATH 1050 or equivalent is required for Huntsman School of Business majors); and GPA of 2.5 or higher.
Utah State University	ACCT	2020	SURVEY OF ACCT II	L	N/A	N/A		3 (S)	$681.00	$0.00	$681.00	NA
Course Description:		Survey of uses of accounting information by managers for decision making, including planning, budgeting, and controlling operations. Emphasizes accumulation, analysis, and control of product and service costs.
Utah State University	ACCT	3310	STRATEGIC COST MGMT	L	N/A	N/A		3 (S)	$681.00	$0.00	$681.00	NA
Course Description:		Contemporary theory and applications in the accumulation, analysis, and interpretation of accounting information for internal decision-making and control. Prerequisites: Cumulative GPA of 3.0 or higher; grade of B or better in ACCT 2010; ACCT 2020; admittance to a USU major; and completion of at least 40 credits.
Utah State University	ACCT	3410	INCOME TAXATION I	L	N/A	N/A		3 (S)	$681.00	$25.00	$706.00	NA
Course Description:		Emphasis on Federal income taxation of individuals. Introduction to tax research methods and taxation of corporations and partnerships. Prerequisites: Admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
New Mexico State University	ACCT	251	MANAGEMENT ACCOUNTING	L	N/A	N/A	IA	3 (S)	$675.00	$108.50	$783.50	O
Footnote:		In-state tuition is available to Active Military and dependents with an Active Duty Military Waiver and to veterans according to Veterans’ In-State Tuition Act
Course Description:		Development and use of accounting information for management decision making.
New Mexico State University	ACCT	252	FINANCIAL ACCOUNTING	L	N/A	N/A	IA	3 (S)	$675.00	$108.50	$783.50	O
Footnote:		In-state tuition is available to Active Military and dependents with an Active Duty Military Waiver and to veterans according to Veterans’ In-State Tuition Act
Course Description:		Interpretation and use of financial accounting information for making financing, investing, and operating decisions. Prerequisite: ACCT 251 strongly suggested.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
SUNY Empire State College	BME	213214	Accounting Information Systems	U	8-10	N/A		4 (S)	$828.00	$40.00	$868.00	X
Footnote:		All courses are 15 weeks long with an average of 8-10 lessons. The type of media support varies. See course description.
Course Description:		The course provides students with the knowledge and skills needed to function within cutting edge accounting information systems that integrate information technology and software in the transactions control procedures and financial reporting cycles. Throughout this course, students learn how to be proactive accountants to improve the analysis and design of the Accounting Information Systems (AIS) to add a real value to business organizations, protect business information and its net worth, and advise businesses about security risks which affect the business internal control systems over financial documentation, record keeping and reporting. In addition, students will have hands-on using accounting software in designing an accounting information system for a small-to-medium size business. Student may enroll in both Management Information Systems (MIS) and AIS. However students who are interested in accounting concentration are strongly recommended to enroll in AIS as it is directly geared to accounting application. Prerequisites: Intermediate Accounting I and II or equivalent upper-level knowledge and/or experience of financial accounting. Basic computer skills are recommended. Students should have access to a private computer where they can download and use the course software.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Kansas State University	ACCTG	231	Accounting For Business Operations	L	0	0	CR, E, IA	3 (S)	$900.00	$0.00	$900.00	NA
Course Description:		An introduction to the operating activities of businesses and the roles that accounting information plays in planning, evaluating, and recording those activities. An introduction to financial statements is included. Not available to students outside the United States except for active American military personnel. This class section is only available to distance education students within the Bachelor's Degree Completion Program (BDCP) Student Groups designation. This class section is not open to on-campus students. DCE tuition and fees apply to this course. See www.dce.k-state.edu/courses/ for individual course costs. Final Exam Dates: December 13 through December 17, 2010.
Kansas State University	ACCTG	241	Accounting For Investing And Financing	L	0	0	CR, E, IA	3 (S)	$900.00	$0.00	$900.00	NA
Course Description:		Extends the concepts of planning and evaluation to the business activities of acquiring, disposing, and financing productive assets. Financial statement analysis will be covered. On-campus students must have instructor's permission to enroll in this course. Not available to students outside the United States except for active American military personnel. This class section is only available to distance education students within the Bachelor's Degree Completion Program (BDCP) Student Groups designation. This class section is not open to on-campus students. DCE tuition and fees apply to this course. See www.dce.k-state.edu/courses/ for individual course costs. Final Exam Dates: December 13 through December 17, 2010.
Graduate Courses
Kansas State University	ACCTG	810	Accounting Concepts and Analysis	G	0	0	CR, E, IA	3 (S)	$900.00	$0.00	$900.00	NA
Course Description:		A study of the nature of business transactions; identifying relevant economic events for reporting; determining the most appropriate financial measures for those events; and analyzing the effects of those events on firm performance and financial condition. Pr.: MATH 205. (Not open to Master of Accountancy students.) Final Exam Dates: December 13 through December 17, 2010. Actual Annual Reports have been mailed to students.

03.01.00 ACCOUNTING PRINCIPLES

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Upper Iowa University	BA	201	Accounting Principles I	L	N/A	N/A	E	3 (S)	$849.00	$0.00	$849.00	X
Footnote:		UIU uses MBS Direct as our textbook provider. Find current textbook prices at: www.mbsdirect.net and select Upper Iowa University and location Independent Study Program. The number of lessons and proctored exams varies by course and is subject to change with course updates. A 10% tuition discount is available to all DoD cardholders.
Course Description:		A study of accounting theory, record keeping, and the accounting cycle, with emphasis on accounting for the assets and related revenues and expenses reported on financial statements of a business organization.
Upper Iowa University	BA	202	Accounting Principles II	L	N/A	N/A	E	3 (S)	$849.00	$0.00	$849.00	C
Footnote:		Prerequisite: BA 201 UIU uses MBS Direct as our textbook provider. Find current textbook prices at: www.mbsdirect.net and select Upper Iowa University and location Independent Study Program. The number of lessons and proctored exams varies by course and is subject to change with course updates. A 10% tuition discount is available to all DoD cardholders.
Course Description:		A continuation of BA 201, with emphasis on accounting for the liabilities, owners’ equity and related revenues and expenses reported in financial statements of a business organization; and preparation and analysis of financial statements and an introduction to managerial accounting including product costing using job orders and process costing systems and cost-volume-profit relationships is included in this course.

| | | | | | | | |