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In the real world, accounting is the language of business. Whether students will keep the book for their own small business, Working with nonprofit organization or function within a corporation, developing an understanding of how accounting procedures are applied in a business setting is crucial to their success. In this course we will use a '' Big Picture Approach'' and provide a conceptual overview of topics in accounting, such as basic income accounting, payroll, recording sales, receipts, payment and purchase transaction, maintaining ledger accounts, inventory and preparation of financial report. The course will utilize real world examples and incorporate computer technology. This course is NOT restricted to current Gallaudet University undergraduate degree seeking students or to students majoring in accounting or other business fields. Students do NOT need to have experience in business or accounting in order to enroll in this course. For those students who may plan to take Principle of Accounting course in future, this may be a great starting point.

Special topics in the discipline, designed primarily for freshmen. Students may enroll in 195 Special Topics multiple times, as long as the topics differ

This course introduces students to basic financial accounting theory and practice. It teaches students the knowledge and tools to identify and record business activities and to prepare and interpret financial statements and reports in accordance with Generally Accepted Accounting Principles. Students will learn how accounting methods affect the evaluation of business results and the quality of business decisions.

As the second part of introduction to Financial Accounting, this course provides a detailed coverage of long-term liabilities, long-lived assets, stockholder's equity, investments, cash flows, and financial statement analysis. Special topics such as payroll accounting, accounting for partnership, and other related topics are also covered.

Management (or Managerial) Accounting comprises financial and nonfinancial information intended to meet internal users' needs. It involves the development and interpretation of accounting information intended to assist management in the operation of the business. Topics include financial statement analysis and the use of accounting information for planning and control, performance evaluation, and decision-making. The course will cover cost behavior, job order costing, process costing, cost volume-profit relationship, relevant costing/benefits, budgeting, activity-based costing, cash flow and financial statement analysis. Computer lab is required.

Special Topics in the discipline, designed primarily for sophomores. Students may enroll in 295 Special Topics multiple times, as long as the topics differ.

This is the first part of a two-semester sequence. This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analyses of financial statements.

This is the second part of a two-semester sequence. This course emphasizes various accounting techniques for inventory, tangible and intangible assets, liabilities, equity, and investment transactions. It also covers accounting rules and practices in revenue recognition, pension and leases, taxation, and full disclosure in financial reporting.

Study of concepts, techniques and principles of cost and management accounting. The use of accounting data for managerial decision making, planning, and control.. Topics include budgeting, cost concepts, cost behavior, cost-volume-profits relationships, inventory control, standard costs, absorption costing versus direct costing, variance analysis, cost allocations, setting price and international issues.

Study of federal income taxation of individuals and their impact on personal and business financial decision making. Topics include: concepts of gross income, deductions, tax credits; business and personal investment deductions; sale and other dispositions of property; changes in tax law and economic impact of the law. Although the course emphasizes income taxation, issues such as gift, estate, partnership and corporate taxation are discussed.

Course covers the accounting concepts used in governmental units and other not-for-profit organizations such as hospitals, voluntary health and welfare organizations, and others. Emphasis will be placed on the accounting and budgeting procedures used in these organizations.

Special topics in the discipline, designed primarily for juniors. Students may enroll in 395 Special Topics multiple times, as long as the topics differ.

This course explores in depth the financial concepts used by the Accounting profession for partnerships, business combinations and consolidated financial statements, bankruptcy, liquidation and reorganization, and estates and trusts.

This course studies and analyzes current accounting thought as reflected in leading professional and accounting research reports.

Advanced level cost accounting with emphasis on integration of managerial aspects of accounting internal record-keeping, business and managerial functions of decision making, planning, and control. A consideration of quantitative and behavioral aspects.

An introductory course covering both the concepts and procedures that the auditor must know and follow. The course attempts to give students a comprehensive, one semester review of the auditing field, with an emphasis on the auditing procedures and techniques needed to audit financial statements as well as to provide basic preparation for the CPA exam.

This course provides an opportunity for accounting majors to learn, study, and apply computerized accounting methods. It is designed to introduce students to accounting systems and covers an introduction to the analysis and development of accounting information systems for businesses by giving a systems perspective on some traditional accounting topics. The course provides hands-on experience with an accounting program(s). Students are encouraged to develop individual modules to specific business needs. Computer lab required.

The course studies how accounting is practiced in different countries around the world, and students will learn to compare the differences in financial reporting, taxation and other accounting practices that exist across countries. As business becomes more global, an understanding of these differences and efforts to harmonize differing accounting standards grow in importance. The course deals with both cultural issues and accounting issues having the greatest differences between nations.

Special topics in the discipline, designed primarily for seniors who are majors or minors. Students may enroll in 495 Special Topics multiple times, as long as the topics differ.

Intensive supervised study and research on topics of the student's selection.