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二级财务会计(4学分)

建议准备:英航211．

继续介绍基本会计问题开始于英航211，重点是企业的投融资活动和编制现金流量表。

mba 212:财务会计II

https://catalog.cocc.edu/course-outlines/ba-212/

成绩单标题财务会计二学分4分级方式标准信级总接触时数40授课时数40推荐准备BA 211。课程描述继续介绍从ba211开始的基本会计问题，重点是企业投资和融资活动以及现金流量表的编制。课程学习成果确定资产(植物、无形和自然资源)的成本，计算其折旧/摊销和处置后的损益，并使用比率分析法进行评估。2.找出公司投资债务和股票证券的原因，解释和评估这些投资。3.定义、评估和解释流动负债，计算和记录基本工资事务。4.定义、评估和解释长期负债，包括应付债券。 5. Describe the characteristics of a corporation, journalize stock transactions, explain how equity is reported, and calculate stockholders’ equity ratios. 6. Define the purpose of the Statement of Cash Flows, prepare them using operating, investing, financing activities, and analyze their cash inflows and outflows. 7. Analyze financial statements using horizontal and vertical analysis and related ratios, and prepare and use common sized financials. Content outline Long Term Assets Investments Current Liabilities Payroll Long Term Liabilities Stockholder’s Equity The statement of Cash flow Financial Statement Analysis Required materials Required textbook and online access.

工商管理

https://catalog.cocc.edu/programs/business-administration/

工商管理包括一系列不同的学科，如管理、市场营销、组织和人类行为、信息技术、小型企业发展和创业。学院为计划从商科专业转入学士学位课程、直接进入就业市场或培养特定工作技能的学生提供课程和学位。课程结合了理论和实际应用。商业方面的职业机会包括会计、市场营销、金融、小型企业发展和各种背景下的管理。

mba 222:商业金融

https://catalog.cocc.edu/course-outlines/ba-222/

成绩单标题商业金融学分4评分模式标准书信等级总接触时数40授课时数40先决条件BA 104，可选择BA 113或BA 212。课程描述针对财务管理在商业中的作用，并提供对财务对商业决策的影响的理解。课程内容包括财务预测、资本预算与风险、金融机构、证券市场、投资过程和营运资本管理。课程学习成果通过计算单个金额、年金和混合现金流的现值和未来值来演示货币的时间价值。2.演示风险和潜在收益之间的关系，以及如何度量和管理不同类型的风险。3.确定企业可获得的不同资金来源和每个提供者的市场利基。4. Demonstrate how lenders and investors evaluate credit risk through financial statement and pro forma analysis. 5. Describe the differences between accrual based profit calculations and cash flow and the importance of cash flow in financial decision making. 6. Apply the above concepts to evaluate long-term investments through capital budgeting techniques including net present value, internal rate of return, and payback period. 7. Identify and calculate firm's cost of capital (WACC). Content outline Financial Management Ratio Analysis Working Capital Time Value of Money Annuities Risk and Return Valuing Bonds Cost of Capital; WACC Cash Flow Estimates Capital Budgeting; NPV/IRR Required materials Required textbook and specified calculator.

BA 177:工资会计

https://catalog.cocc.edu/course-outlines/ba-177/

成绩单标题工资会计学分3分级方式标准信件等级总联系时数30授课时数30推荐准备或BA 112或BA 212。课程描述提供基本的会计技能，为任何商业组织计算工资。主题包括根据现行法律法规计算工资，在总日记账和总分类帐中记录工资交易，完成所需的联邦工资税表格和报告。课程学习成果确定和应用各种影响雇主工资操作的法律。2.解释联邦所得税法，包括雇员-雇主关系。3.计算工资和雇员的总工资，包括加班。4. Compute Federal income tax withholdings. 5. Compute federal unemployment taxes base on the Federal Unemployment Tax Act laws. 6. Record payroll transactions in the payroll register and the employee’s earnings records. 7. Journalize and post payroll entries in the general journal and general ledgers. 8. Complete federal payroll tax forms including W-4, W-2, and 1099 forms, the Employer’s Federal Quarterly Tax Return (941), and the Employer’s Annual Federal Unemployment Return (940). Content outline Payroll Law Employer-Employee Relationship Gross Wages and Salaries Federal and State Taxes Unemployment Taxes Payroll Transactions Payroll Reports Required materials Textbook and online access.

BA 213:管理会计

https://catalog.cocc.edu/course-outlines/ba-213/

成绩单标题管理会计学分4分级模式标准信级总接触学时40授课学时40推荐备课BA 212。课程描述介绍管理会计理论，包括成本-数量-利润分析，产品成本，预算，资本投资，以及制造和服务组织的成本管理。课程学习成果理解财务会计和管理会计之间的区别，并解释为什么公司需要良好的信息来支持有效的计划、控制和评估过程。2.定义固定成本和可变成本，并用它们来计算成本量利润分析。3.定义主要的产品成本分类-直接材料，人工和间接费用，并了解它们在控制过程中的重要性。4.解释和分析基本成本行为模式-可变、固定、混合和阶梯，并使用散点图和高低法分析混合成本。 5. Identify the strengths and limiting assumptions of CVP analysis. 6. Calculate overhead for manufacturing and service organizations and explain the flow of goods and services in these organizations. 7. Explain the master budget and its components for manufacturing firms, merchandising firms, and service firms. 8. Describe standard costing and the basic variable analysis model and use material and labor cost variance analysis to explain how performance is controlled in cost centers. 9. Identify the different types of inventory in manufacturing, service and merchandising organizations and explain how these costs are reflected on the income statement and balance sheet. 10. Describe the fundamentals of activity-based costing (ABC) and activity-based management (ABM). 11. Explain how evaluation leads to planning and why products and processes must be continuously evaluated. 12. Explain the concepts of sunk costs and differential costs and revenues, and be able to identify those costs and revenues that are relevant to making product and process decisions. Content outline Management Accounting Job Order Costing Cost Management Systems Cost Volume Profit Analysis Master Budgets Responsibility Accounting Short-term Business Decisions Capital Investment Decisions Required materials Required textbook and online access.