|
Accounting Courses
211. Fundamentals of Financial Accounting. 4 cr. hrs.
Measuring, processing, analyzing, and interpreting elements of the four basic financial statements. Only financial accounting courses of four or more hours may substitute for ACC 211. Prerequisite: sophomore standing or consent of instructor for first year accounting majors. Recommended background: GEN 103 or GEN 104.
311. Intermediate Financial Accounting I. 4 cr. hrs.
Application of accounting theory, standards, principles and procedures to financial accounting problems. Study of the objectives of external financial statements and professional accounting. Particular emphasis on assets, liabilities and corporate capitalization. Prerequisite: ACC 211 with grade of C- or better. Fall semester.
312. Intermediate Financial Accounting II. 4 cr. hrs.
Continuation of 311 with study including pensions, leases, accounting changes, income recognition, deferred taxes and cash flow. Prerequisite: ACC 311 with a grade of C- or better. Spring semester.
335. Income Tax. 4 cr. hrs.
Theoretical basis for taxation from laws and regulations, determination of taxable income, deductions, exclusions, making and filing returns. Prerequisite: ACC 211 with a grade of C- or better. Fall semester.
341. Cost Accounting I. 4 cr. hrs.
Fundamentals of cost accounting including cost-volume-profit analysis, job costing, activity-based costing, budgeting, standard costing and variance analysis, cost allocation, pricing, and strategic analysis. Only managerial cost accounting courses of four or more hours may substitute for ACC 341. Prerequisite: ACC 211 with grade of C- or better.
342. Cost Accounting II. 2 cr. hrs.
Continuation of 341 with study including management decision models, capital budgeting, inventory control, process costing, transfer pricing, and performance evaluation. Additional analysis of production control is studied. Prerequisites: ACC 341 with a grade of C- or better. Spring semester.
371. Fraud Examination. 3 cr. hrs.
A study of the concepts and practices of fraudulent occurrences and deterrence through the use of accounting principles and processes. Financial skills and investigative thought processes are applied to resolve issues within the legal context of evidence and conduct. Techniques and concepts will be studies not only for fraud but also as a management tool for evaluating data in the planning process. Prerequisites: ACC 211, BUS 231. Recommended: ACC 341, BUS 232.
411. Advanced Accounting. 4 cr. hrs.
Accounting for partnerships, consolidated corporate entities, governmental units, international transactions and not-for-profit organizations. Prerequisite: ACC 312 with grade of C- or better. Fall semester.
431. Auditing. 4 cr. hrs.
Study of the role of the external auditor in the financial markets, the environment in which the auditor operates, planning and audit risk assessment, auditing procedures, audit sampling, and audit reports. A study of SEC reporting requirement is included. Prerequisite: ACC 312 and BUS 318 with grade of C- or better. Fall semester.
451. Seminar in Accounting. 2 cr. hrs.
Prerequisite: completion of all other required accounting courses with a grade of C- or better. Senior standing. Spring semester.
Individual Projects in Accounting
360. Independent Studies in Accounting. 1-3 cr. hrs.
460. Independent Studies in Accounting. 1-3 cr. hrs.
Opportunities to pursue study in topics of particular interest are provided in independent studies with consent of instructor.
481. Accounting Internship. max. 6 cr. hrs.
Open to majors with a GPA above 3.0. Enrollment with consent of instructor through regular registration procedures. Requests should be submitted to the intern program director before the term in which the work is to be completed. Internships are evaluated only on a letter grade basis that considers supervisor input.
|
