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課程概覽

工商管理心理學酒店管理通識課程 

工商管理
Business Administration

Concentration in Accounting (9 credits)

ACC301 - Intermediate AccountingΙ

Review and intensive study of the concepts and standards used in determining net income and financial position. Emphasis is on the asset side of the balance sheet and related revenues and expenses. Prerequisite: ACC202.

ACC302 - Intermediate AccountingΙΙ

Continuation of ACC 301. Intensive study of the equity side of balance sheet and related revenues and expenses. Introduction of additional topics including study of accounting theories related to pensions, leases and earnings per share. Prerequisite: ACC301.

ACC353 - Managerial Cost Accounting

Determination and control of cost of materials, labor and overhead; responsibility accounting, budgets; forecasting, standards and variance analysis. Emphasis on providing more sophisticated financial data for managerial decisions. Prerequisite: ACC202.

Open Institute of International Education (OIIE)

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