| Course Number |
Course Title (Hours) |
Course Description |
| ACCT 150 |
Introductory Accounting Lab (1) |
Computerized business simulation dealing with the procedural details of financial accounting. Covers analyzing and recording transactions through the preparation of financial statements presented in a corporate approach. |
| ACCT 210 |
Principles of Accounting I (3) |
Study of the internal and external uses and users of accounting information, including the roles of managers, owners and creditors. Covers accounting issues involving income and cash flows. |
| ACCT 211 |
Principles of Accounting II (3) |
A continuation of Accounting 210 with additional emphasis on the measurement and interpretation of accounting information and its use in appraising past, controlling present and planning future business operations. Includes accounting for manufacturing companies. Prerequisite: Accounting 210. |
| ACCT 310 |
Intermediate Accounting I (3) |
Stresses basic theory and alternative approaches to income determination and asset valuation. Includes study of basic financial statements, the accounting cycle, cash, receivables, inventory, property, plant and equipment, intangibles and liabilities. Prerequisites: Accounting 210 & Accounting 150. (Accounting 150 and 310 may be taken concurrently.) Fall. |
| ACCT 311 |
Intermediate Accounting II (3) |
Examines problems in accounting for stockholders’ equity, investments, revenue recognition, income taxes, pensions and leases. In-depth study of accounting changes and error analysis, statement of cash flows, financial statement analysis, disclosure requirements and changing prices. Prerequisite: Accounting 310. Spring. |
| ACCT 317 |
Cost Accounting (3) |
Examines issues and procedures in product costing for financial statement purposes under both historical and standard costing. Includes budgeting, variance analysis and other advanced topics. Prerequisite: Accounting 211. Fall. |
| ACCT 321 |
Accounting Information Systems(3) |
Focuses on the role of the system of data collection and processing in accounting-management reporting for business and industry. Includes design factors, internal controls and implementation issues. Student will gain knowledge of basic techniques in application of accounting computer software. Prerequisite: Accounting 211. Spring. |
| ACCT 329 |
Federal Income Tax I (3) |
Studies current federal income tax law concepts of income and deductions for all entities. Prerequisite: Accounting 211. Fall. |
| ACCT 330 |
Federal Income Tax II (3) |
Studies other current federal income tax law concepts not included in Accounting 329 for all entities. Concepts relating to partnerships, corporations, trusts and estates are also examined. Prerequisite: Accounting 329. Spring. |
| ACCT 380/480 |
Special Topics in Accounting (3) |
Objectives are to cover topics not included in other courses, to give greater depth in certain areas and to explore current accounting topics. The topic will vary each offering. Prerequisite: Accounting 211. Offered periodically. |
| ACCT 395/495 |
Independent Study (1-3) |
Independent research in accounting conducted under faculty supervision. Prerequisite: Permission of instructor. |
| ACCT 398/498 |
Internship in Accounting (3) |
A structured assignment which allows the student to gain practical experience in an accounting position relating to an area of career interest. The student is directed by the internship director and supervised by a member of the cooperating organization. Prerequisite: Accounting 310, 317, 329, and permission of the internship director of the School of Business Administration. |
| ACCT 414 |
Auditing (3) |
The student develops an understanding of the auditing profession and its relationship to the financial community. Includes an examination of professional ethics, legal liability, auditing standards and procedures, reporting and statistics. Prerequisite: Accounting 311. Fall. |
| ACCT 420 |
Advanced Accounting (3) |
Studies the theory and techniques of accounting and reporting for business combinations, consolidated financial statements, partnerships and fund accounting. Prerequisite: Accounting 310. Offered periodically. |
| ACCT 430 |
Advanced Managerial Accounting (3) |
Studies the application of management accounting to strategy and the impact of new and evolving management thinking. Topics include cost allocations, sales variances, management control systems, transfer pricing, and performance evaluation and compensation systems. Prerequisite: Accounting 317. Offered periodically. |