CONCEPTS FOR SENIOR ASSESSMENT
Related Course No. Course Title Outline category
Concept
(click on each topic for sample questions)
200 Introductory Accting-Financial
A.
Functions of financial statements
402 Contemporary Accting Issues
B.
Levels of authoritative literature
300 Intermediate Financial Accting-I
C.
Accrual basis
301 Intermediate Financial Accting-II
D.
Income determination vs. cash flows
312 Accounting Information Systems
E.
 Understanding the systems for accumulating information
201 Introductory Accting- Managerial
F.
Understanding of management's 
use of accounting information
430 Tax Accounting
G.
Understanding of tax laws and sources of tax laws that relate to individuals
310 Managerial Cost Accounting
H.
Understanding of basic cost concepts
450 Auditing and Assurance Services
I.
Understanding of audit process and other attestation engagements
300 Intermediate Financial Accting-I
J.
Understanding of accounting cycle