Welcome to CER, a recruitment agency in Cornwall that offers expert employment services and jobs in Cornwall, South West England, UK. We can help candidates to find Cornish job vacancies and employers to find their ideal personnel with our experienced staffing consultancy. CER - Cornwall Executive Recruitment Ltd - is an employment agency that offers staffing services and job vacancies in Cornwall across any industry. We have specialist divisions for accountancy, legal and teaching jobs, but can meet your business personnel or job vacancy requirements in any industry. We are based in Truro, the commercial centre of the county. Our partner sites also deal with the medical and security industries.
ACCT 201 Elementary Financial Accounting (3) Introduction to financial accounting theory, practice. For business majors. Laboratory and/or class computer applications are a requirement of the course. ACCT 300A-B Intermediate Accounting (4,4) Prequisites: 300A: ACCT 201 or equivalent with a grade of "C" or better; 300B: ACCT 300A with a grade of "C" or better. Accounting theory including recording, valuation, and statement presentation of assets, liabilities, capital, earnings; funds statements; financial analysis; compound interest theory and applications. Laboratory and/or class computer applications are a requirement of the course.
ACCT 310 Managerial Accounting (3) Prerequisites: ACCT 201 or equivalent. Use and interpretation of financial statements; evaluation of accounting information systems; accounting for and analysis of costs; mangerial use of accounting data for plannin and decision making. Not open to accounting majors for course or unit credit. Lab and/or class computer applications are a requirement of the course. ACCT 320 Cost Accounting (4) Prerequisites: ACCT 201 or equivalent with a grade of "C" or better. Theory and practice of cost accounting. Managerial use of cost accounting data for planning, controlling and decision making.
Emphasis on cost accumulation and management information systems. Laboratory and/or class computer applications are a requirement of the course. ACCT 351 Federal Tax Law II (4) Prerequisites: any upper division accountancy course with a grade of "C" or better. Federal income taxation of partnerships, corporations, s corporations, personal and family tax planning, and ethics. Laboratory and/or class computer applications are a requirement of the course.