Accounting
Specialization
Accounting is the process of systematically collecting, analyzing, and reporting financial information. In this specialization Learners study the following processes of accounting methods: finance, financial management, cost accounting, taxation, implementing computer methods, and auditing. This specialization is designed to prepare Learners for entry level accounting positions in profit, not-for-profit and governmental environments. At end of this Accounting specialization, Learners will complete a final written research project requiring the Learner to demonstrate the ability to conduct an investigation on a workplace problem, identify an area for intervention, critique, justify, and recommend a plan of preventative action.
Accounting
Specialization Courses
Listed are the courses unique to the specialization or concentration. Additional
fundamental courses are also required for degree completion. Please see the full
Course Catalog or contact an Enrollment Advisor by email
admissions@ncu.edu or phone 866-776-0331 for detailed information.
| Course Code | Name | Course Description |
| ACT4013 | Computerized Accounting | This course provides Learners with a sound basic knowledge of how computerized integrated accounting systems function to the extent that Learners will be prepared to work with any accounting software package using its reference manual as a guide to unique features. |
| ACT4040 | Financial Accounting | This course emphasizes the theory and practice of basic foundations and concepts of financial accounting including recording, summarizing, reporting of financial data for external reporting and financial statement analysis. |
| ACT4050 | Managerial Accounting | This course explores the nature of managerial accounting as it relates to decision-making. Concepts and systems are analyzed, including cost-volume-profit analysis, analysis of reporting and financial statements, performance evaluation, differential analysis and product pricing, capital investment analysis, budgeting, and Just-in-Time manufacturing. |
| ACT4064 | Advanced Accounting | This course relates accounting theory to income presentation, in preparation for the material covering business combinations. It covers such special subjects as multinational accounting, interim reporting and segmental disclosures, partnerships, governmental and not-for-profit accounting, and fiduciary accounting. This course links theory and practice with constant emphasis on the logic of procedures. In-depth coverage of the major advanced accounting topics which appear on the CPA examination, and up-to-date information on relevant, generally accepted accounting standards are presented. |
| ACT4065 | Tax Accounting | This course focuses on the essentials of the federal tax structure as related to individuals. Further, it analyzes the federal tax structure as it pertains to business and professional returns for individuals, partnerships, S corporations and corporations. It includes laws, rulings and regulations. Actual returns are prepared. |
| ACT4067 | Auditing | This course covers the auditor from the professional governance perspective with an understanding that earnings management and fraud are central to most financial restatements. Transactions will be introduced that represent public-company restatements, SEC accounting, auditing enforcement and litigation. |
