-
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