DANTES 2010

DANTES Independent Study Catalog


Explanation of Course Display

Footnote Codes: X = General Information, P = Prerequisite, C = Both, O = Different In-State & Out-of-State Tuition
In cases with an X Code & Not Available, contact the Institution for current book prices.

03.01.07 INTERMEDIATE ACCOUNTING

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 301 ACCT 301 - Intermediate Accounting I U 8 2 CC, DI, DS, E, IA, S, SG 3 (S) $750.00 $0.00 $750.00 P
Footnote: ACCT 211 and ACCT 212 Junior standing is required.
Course Description: This is an intensive course in accounting theory and practice. The course attempts to strike a balance between procedural explanations of currently applied accounting practices and the theoretical framework upon which those practices are based. Alternatives to current practice are also introduced. (Open to students in the Distance Learning Program only) The following areas are included in this study of intermediate accounting: the financial accounting environment; accounting theory; concepts, elements, and presentation of financial statements; the accounting cycle; income measurement; time value of money concepts; cash and receivables; inventory valuation methods; acquisition and disposal of property, plant, and equipment; depreciation and depletion of property, plant, and equipment; and intangible assets.
Liberty University ACCT 302 ACCT 302 - Intermediate Accounting II U 8 2 CA, CC, CR, DS, IA, S 3 (S) $750.00 $0.00 $750.00 P
Footnote: ACCT 301 Junior standing is required
Course Description: This is an intensive course in accounting theory and practice dealing with liabilities, stockholders equity, and financial reporting issues. The course attempts to strike a balance between procedural explanations of currently applied accounting practices and the theoretical framework upon which those practices are based. The following areas are included in this study of intermediate accounting: long-term liabilities, stockholders equity, earnings per share, investments, deferred taxes, pensions & postretirement benefits, leases, accounting changes & error analysis, cash flows, and full disclosure in financial reporting.

03.01.07 INTERMEDIATE ACCOUNTING

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 213014 Intermediate Accounting 1 U 8-10 n/a CD, CR, E, IA 4 (S) $828.00 $40.00 $868.00 C
Footnote: All courses are 15 weeks long with an everage of 8-10 lessons. The type of media support varies. See course description
Course Description: Apply financial accounting principles in a corporate setting to topics such as revenue and expense recognition, income statement and balance sheet analysis, stockholders' equity and present value. Also covers working capital management including cash management, receivables, inventories and liabilities, long-term assets and liabilities and intangible assets. Knowledge of basic accounting principles as well as practice in opening, maintaining and closing books for all types of businesses, including corporations, is necessary. Proficiency in using spreadsheet software is helpful. Note: students need EXCEL spreadsheet software. This course has a required CD-ROM component. Prerequisite: Introductory Accounting 2 or equivalent.
SUNY Empire State College BME 213024 Intermediate Accounting 2 U 8-10 n/a CD, CR, E, IA 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: Apply accounting principles in a corporate setting to topics such as long-term liabilities, capital stock, earnings per share, securities and funds investment, revenue recognition, leases, pension funds, financial reporting and basic financial statement analysis. Emphasis is placed on special situations and business problems. Proficiency in using spreadsheet software is helpful. Note: students need EXCEL spreadsheet software. This course has a required CD-ROM component. Prerequisite: Intermediate Accounting 1 or equivalent.

03.01.07 INTERMEDIATE ACCOUNTING

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 201-OL Intermediate Accounting I U N/A 1 CR, DI, IA 3 (S) $717.00 $0.00 $717.00 NA
Course Description: Intermediate Accounting I is the first of a two-course sequence in financial accounting. Topics covered include accounting theory, a review of the accounting cycle, financial statements, time value of money, current assets and operational assets. This course is essential for students who wish to pursue a major in accounting.
Thomas Edison State College ACC 202-OL Intermediate Accounting II U N/A 1 CR, DI, IA 3 (S) $717.00 $0.00 $717.00 NA
Course Description: Intermediate Accounting II is the second of a two-course sequence in financial accounting. Topics covered include investments, current liabilities and contingencies, bonds and long-term notes, leases, accounting for income taxes, pensions, shareholders’ equity, earnings per share, share-based compensation, accounting errors and the statement of cash flows. This course is essential for students who wish to pursue a major in accounting.

03.01.07 INTERMEDIATE ACCOUNTING

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 A311 INTERMEDIATE FINANCIAL ACCOUNTING I B 9 2 SG 3 (S) $591.18 $65.00 $656.18 C
Footnote: NOTE: Students must complete A311 before enrolling in A312. The same textbook is used in A312. Prerequisites: A201, A202.
Course Description: Correspondence: Provides students with a thorough understanding of the theoretical foundations underlying financial reporting, revenue recognition, and the matching of expenses; financial statement presentation; and accounting for assets. Course's primary objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Another goal is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives.
Indiana University BUS A312 INTERMEDIATE FINANCIAL ACCOUNTING II U 8 3 SG 3 (S) $591.18 $65.00 $656.18 C
Footnote: NOTE: Students must complete A311 before enrolling in A312. The same textbook is used in A311. Prerequisite: Bus A311.
Course Description: Online or Correspondence: Provides students with a thorough understanding of accounting for long-term liabilities and debt investment, stockholders' equity, and preparation of cash flow statements. Course's first objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Course's second objective is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors and others. Students will learn to assess competing accounting theories and methods from multiple perspectives.
Indiana University BUS A333 HEALTHCARE BUDGETING AND COST ANALYSIS B 8 2 SG 3 (S) $591.18 $65.00 $656.18 P
Footnote: NOTE: Online course requires Microsoft Word. Prerequisite: A233 or one year of college-level accounting or the equivalent in experience.
Course Description: Online or Correspondence: Budgeting and cost analysis as tools to aid hospital management. Three basic methods of hospital cost analysis, third-party reimbursement formulas. Budgeting procedures illustrated are appropriate for those with no prior budgeting experience, some budgeting experience, and considerable budgeting experience.

03.01.07 INTERMEDIATE ACCOUNTING

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 218 Intermediate Accounting I L 10 4 CR, E, IA 5 (Q) $825.00 $0.00 $825.00 NA
Course Description: This course covers the income statement and related topics. Applicable FASB standards, interpretations, and staff positions are examined focusing on their impact on the balance sheet.
University of Northwestern Ohio AC 219 Intermediate Accounting II L 10 4 CR, E, IA 5 (Q) $825.00 $0.00 $825.00 NA
Course Description: This course covers the balance sheet and related topics. Applicable FASB standards, interpretations, and staff positions are examined focusing on their impact on the balance sheet.
University of Northwestern Ohio AC 375 Accounting Professional Ethics U 10 4 CR, E, IA 3 (Q) $495.00 $0.00 $495.00 NA
Course Description: A study of the impacts and risks associated with professional decisions and behaviors on the public environment. This course will investigate how professional and accounting ethics become a factor for success, improved decision-making, and defensible actions in the public forum. The ethical environment, accountability, special issues concerning accountants and managing ethics, risks and opportunities will be discussed.

03.01.07 INTERMEDIATE ACCOUNTING

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 England College of Business and Finance ACC 205 Managerial/Cost Accounting L 6 2 CC, CR, E, IA 3 (S) $620.00 $0.00 $620.00 NA
Course Description: To look at accounting from the manager's perspective rather than the practicing accountant perspective. To focus on cost, cost analysis and costing systems, including budgeting, to enable managers to manage more effectively
New England College of Business and Finance ACC 240 Federal and State Individual Income Taxes L 6 2 CC, CR, E, IA 3 (S) $620.00 $0.00 $620.00 NA
Course Description: To teach individuals who are unfamiliar with individual income tax law how to prepare income tax returns. Also to provide a background in individual income taxes to people working in the Trust Administration area so they can give appropriate responses to customers with income tax questions.
New England College of Business and Finance ACC 301 Intermediate Accounting I L 6 2 CC, CR, E, IA 3 (S) $620.00 $0.00 $620.00 NA
Course Description: This course prepares students to develop a comprehensive look at accounting. Students will review in depth not only the how, but also the why, behind the procedures followed by financial accountants. This course will help students understand and evaluate financial accounting and will also create an awareness of both its value and limitations. Throughout the course the role of ethical decision-making in financial reporting will also be explored
New England College of Business and Finance ACC 302 Intermediate Accounting II L 6 2 CC, CR, E, IA 3 (S) $620.00 $0.00 $620.00 NA
Course Description: To enhance the student's knowledge and practical application of key accounting theory and concepts in the areas of investments, liabilities, equity, pensions, leases, and financial statement analysis and interpretation. This will be accomplished with in-class discussions and exercises as well as homework problems that will help develop and reinforce these concepts
New England College of Business and Finance FIN 305 Corporate Finance L 6 2 CC, CR, E, IA 3 (S) $620.00 $0.00 $620.00 NA
Course Description: To provide a working knowledge of the planning, decision making and control exercised by the corporate financial officer to ensure the success of a business. To reach this objective, the student is guided through a detailed examination of the balance sheet in terms of structure, quality and managing for optimum return and safety. Weekly problem solving assignments reinforce the student's understanding of the concepts with case studies, where appropriate, to further illustrate the principles discussed.
New England College of Business and Finance MGT 255 Business Law L 6 2 CC, CR, E, IA 3 (S) $620.00 $0.00 $620.00 NA
Course Description: This course emphasizes contracts and the legal system. By including modules on the law of sales, commercial paper, agency, and property, and examining such critical legal environment topics as government regulations, employment practices, and consumer and environmental protection- you will gain a comprehensive overview of law and the world of business

03.01.07 INTERMEDIATE ACCOUNTING

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 330 Intermediate Accounting I U 12 4 CR 3 (S) $250.00 $0.00 $250.00 P
Footnote: Prerequisite: ACCT 212.
Course Description: Theory, valuation, analysis, and presentation of accounting data. This course description is subject to change including course learning outcomes and assessment criteria.
Mountain State University Accounting ACCT 331 Intermediate Accounting II U 12 4 CR 3 (S) $250.00 $0.00 $250.00 P
Footnote: Prerequisite: ACCT 330.
Course Description: A continuation of the study of financial accounting; includes equity, earnings per share, investments, and revenue recognition. This course description is subject to change including course learning outcomes and assessment criteria.
Mountain State University Accounting ACCT 332 Intermediate Accounting III U 12 4 CR 3 (S) $250.00 $0.00 $250.00 P
Footnote: Prerequisite: ACCT 331.
Course Description: Further study of financial accounting; includes pensions, leases, error analysis, statements of cash flows, and full disclosures in financial reporting. This course description is subject to change including course learning outcomes and assessment criteria.

03.01.07 INTERMEDIATE ACCOUNTING

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 X421.1 INTERMEDIATE FINANCIAL ACCOUNTING I L N/A 1 IA 3 (S) $815.00 $0.00 $815.00 C
Footnote: Prerequisite: Introduction to Financial Accounting XB102A and Managerial Accounting XB102B or equivalent. Supervised final examination.
Course Description: This continued study of accounting theory and practice reviews the accounting cycle and preparation of accounting statements. Topics include the environment and conceptual framework of financial accounting, statement of income and retained earnings, balance sheet and statement of cash flows, the time value of money, cash and receivables, valuation of inventories, acquisition and disposition of property, depreciation and depletion, and current liabilities and contingencies. Designed for anyone interested in business management and economics seeking training beyond the first-year courses, as well as for accounting majors and those preparing for the CPA examination.
University of California - Extension BUS X421.2 INTERMEDIATE FINANCIAL ACCOUNTING II B 12 1 CR, DI, E, IA 3 (S) $815.00 $0.00 $815.00 C
Footnote: The prerequisites for this course are XB102A Introduction to Financial Accounting and X148 Intermediate Accounting or permission of instructor.
Course Description: This course builds on the art of accounting, its concepts, and requirements learned in Financial Accounting. It is an extension of Intermediate Accounting I. The focus is on applying these concepts in developing a financial statement, which clearly and accurately depicts the performance of a company. It accomplishes this by studying, in detail, Stockholder's Equity, EPS, Income Taxes, Leases, Pensions, Revenue, and Cash Flows.

03.01.07 INTERMEDIATE ACCOUNTING

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 C401 FINANCIAL ACCOUNTING I U 14 1 3 (S) $375.00 $0.00 $375.00 C
Footnote: Prerequisite: ACCT 222.
Course Description: Accounting theory and practice as it relates to the preparation of financial statements.
University of South Carolina ACCT C405 FINANCIAL ACCOUNTING II U 14 1 3 (S) $375.00 $0.00 $375.00 P
Footnote: Prerequisite: ACCT 401.
Course Description: Additional accounting theory and practice as it relates to preparation of financial statements.

03.01.07 INTERMEDIATE ACCOUNTING

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 321 Intermediate Accounting I U N/A N/A E 3 (S) $849.00 $0.00 $849.00 C
Footnote: Prerequisite: BA 202 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: An extension of the theory and principles of financial accounting, with emphasis on FASB pronouncements applicable to accounting for assets.
Upper Iowa University BA 322 Intermediate Accounting II U N/A N/A E 3 (S) $849.00 $0.00 $849.00 C
Footnote: Prerequisite: BA 321 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: An extension of the theory and principles of financial accounting, with emphasis on FASB pronouncements applicable to liabilities and owners’ equity, and Cash Flow Statements; as well as analysis and interpretation of financial position and results of operations of a business organization.

03.01.07 INTERMEDIATE ACCOUNTING

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
American Military University BUSINESS ACCT600 Intermediate Accounting I G 16 0 IA 3 (S) $900.00 $0.00 $900.00 NA
Course Description: A comprehensive study of the financial statements, with special emphasis on valuation of each class of asset. Also reviewed are the concepts and principles underlying accounting and their application in the accounting process.
American Military University BUSINESS ACCT601 Intermediate Accounting II G 16 0 IA 3 (S) $900.00 $0.00 $900.00 NA
Course Description: A continuation of Intermediate Accounting I, emphasizing liability and stockholders’ equity accounts, revenue recognition, inflation accounting, statement of cash flows and financial analysis are included. (Prerequisite: ACCT600).
American Military University BUSINESS ACCT605 Cost Accounting G 16 0 IA 3 (S) $900.00 $0.00 $900.00 NA
Course Description: A basic analysis of accumulating and reporting of costs of operations, budgets and other tools of management for measuring profitability of a business enterprise are studied. Emphasis is given to the various cost systems —job order, process cost, standard cost and variable costing. (Prerequisite: ACCT601).
American Military University BUSINESS ACCT610 Advanced Accounting G 16 0 IA 3 (S) $900.00 $0.00 $900.00 NA
Course Description: An advanced analysis of accounting theory and practice designed to prepare the accounting major for complex problems that arise from partnerships, consolidations and mergers, receiverships, and governmental units. Also a study of the theoretical and practical approach of accounting, budgeting, reporting and auditing for governmental units, colleges and universities, hospitals and other not-for-profit organizations. (Prerequisite: ACCT601).
American Military University BUSINESS ACCT615 Individual Tax Research and Planning G 16 0 IA 3 (S) $900.00 $0.00 $900.00 NA
Course Description: A study of income determination and concepts for individuals with emphasis of the impact of taxation on personal and/or business decisions, elementary research techniques, and an understanding of the IRS tax code.
American Military University BUSINESS ACCT620 Forensic Accounting G 16 0 IA 3 (S) $900.00 $0.00 $900.00 NA
Course Description: A survey of the rapidly developing and increasingly relevant discipline of forensic accounting with emphasis on such topics as identifying fraudulent financial statements, skimming, cash larceny, check tampering, billing schemes, payroll and expense reimbursement irregularities, non-cash misappropriations, corruption, and interviewing witnesses; emphasis on the techniques for detecting, measuring and preventing fraud from an analysis of organizations such as WorldCom, Enron, Cendant, Adelphia, Freddie Mack, Fanny Mae and others. (Prerequisite: ACCT610).

03.01.07 INTERMEDIATE ACCOUNTING

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 101 Accounting II L 10 30 CR, IA 3 (Q) $316.50 $150.00 $466.50 NA
Course Description: Basic bookkeeping and general accounting procedures. Includes accrual accounting, inventory methods and accelerated depreciation.
 
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