ACCTING 2010 3 credits Financial Accounting
Introduction to accounting concepts and procedures including the accounting cycle, assets, liabilities, and financial statements. Develops the ability to use accounting information for decision making.
Components: Lecture
ACCTING 2020 3 credits Management Accounting
Introduction to management accounting topics such as cost accounting, cost analysis, budgeting, and variance analysis. Focuses on both procedures and the drawing of inferences from the results for more effective and efficient managerial decision making.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 2010
ACCTING 3000 3 credits Accounting Issues for Managers
The interpretation and analysis of accounting information for internal and external decisions. Includes topics of internal control system, individual income tax preparation, and key popular cost management techniques.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 2020
ACCTING 3010 3 credits Intermediate Accounting I
Detailed coverage of the accounting cycle, financial statements, assets, and income determination. Emphasizes problem solving as well as conceptual understanding.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 2020
ACCTING 3020 3 credits Intermediate Accounting II
Detailed coverage of liabilities, investments, corporate accounting, the statement of cash flows, and special topics such as pensions, leases, and accounting changes. Emphasizes problem solving as well as conceptual understanding.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 3010
ACCTING 3030 3 credits Accounting Information Systems
Concepts of systems evaluation and design, with emphasis on the role of the accounting information system in providing relevant and reliable information for management decision making and financial reporting. Controls against errors and fraud are emphasized, as is the impact of technology. Students will do a term project examining and critiquing the accounting information system of a real company or nonprofit organization.
Components: Lecture
Prereqs/Coreqs: COMPUTER 1830 and grade of "C" or better in ACCTING 2020
ACCTING 3040 3 credits Federal Income Tax
Survey and practical application of federal income tax regulations and court rulings to individuals and sole proprietorships.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 2010
ACCTING 3050 3 credits Advanced Accounting I
An in-depth coverage of business acquisitions and preparation of consolidated financial statements, plus coverage of foreign currency accounting and governmental accounting.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 3020
ACCTING 3230 3 credits Cost Accounting
Cost accounting systems for product costing along with accumulation of costs and their usage; application of accounting information for planning and control.
Components: Lecture
Prereqs/Coreqs: COMPUTER 1830 and grade of "C" or better in ACCTING 2020
ACCTING 3530 3 credits Budgets and Budgetary Control
Theory and procedure of financial and operating budgets for managerial planning and controls.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 3230
ACCTING 4040 3 credits Advanced Taxation
A continuation of ACCTING 3040, covering advanced property transactions, special tax computations, corporations, partnerships, S corporations, and estate and gift taxation.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 3040
ACCTING 4130 3 credits Advanced Cost Accounting
A continuation of ACCTING 3230. Emphasis on usage of accounting information in making decisions and performance evaluations; allocation of costs for different purposes; application of quantitative methods in accounting.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 3230
ACCTING 4230 3 credits Auditing I
Standards and procedures of external auditing, including a simulated audit. Also emphasizes the auditor's decision-making process.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 3020
ACCTING 4240 3 credits Auditing II
Concepts, procedures, and auditor judgment in the areas of internal auditing and auditing for fraud. Also includes several advanced topics of external auditing.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 4230
ACCTING 4520 3 credits Accounting Theory
A survey of the theory underlying financial accounting, the accounting standards setting environment, proposed alternate accounting practices, and current accounting issues and trends.
Components: Lecture
Prereqs/Coreqs: P: grade of "C" or better in ACCTING 3020
ACCTING 4940 1 - 4 credits Special Problems
Supervised study of selected accounting topics.
Components: Independent Study
Prereqs/Coreqs: junior standing
ACCTING 4990 1 - 8 credits Internship
Extends the learning process by giving students a chance to apply their knowledge and skills on the job in an actual organization. Graded on a pass/fail basis.
Components: Field Studies
Prereqs/Coreqs: major in accounting and junior standing