Accounting (ACCT)

ACCT 101  Accounting for Non-Business Majors  3(3-0)  

As Needed.
Survey of accounting course. Topics: accounting concepts, accounting information users, elements and purpose of financial statements, accrual accounting, internal control, and basic financial analysis.
Prerequisite: None.
Corequisite: None.
Registration Information: None.

ACCT 201  Principles of Financial Accounting  3(3-0)  

As Needed.
Introduction to accounting as the language of business. Emphasis on reasoning and logic of external reporting model. May include computer-based applications.
Prerequisite: MATH 101 or MATH 109 or MATH 156 or BSAD 265.
Corequisite: None.
Registration Information: None.

ACCT 202  Principles of Managerial Accounting  3(3-0)  

As Needed.
Managerial uses of accounting information, including cost-based, decision making, differential accounting, and responsibility accounting. May include computer-based applications.
Prerequisite: ACCT 201.
Corequisite: None.
Registration Information: None.

ACCT 291  Special Topics  3(3-0)  

As Needed.
Special Topics.
Prerequisite: None.
Corequisite: None.
Registration Information: None.

ACCT 301  Intermediate Accounting I  3(3-0)  

As Needed.
Conceptual framework, accounting cycle, financial statements, time value of money, revenue recognition, and accounting for cash, receivables, inventory, and long-term assets.
Prerequisite: ACCT 202.
Corequisite: None.
Registration Information: Junior standing.

ACCT 302  Intermediate Accounting II  3(3-0)  

As Needed.
Investments, liabilities, bonds, leases, income taxes, pensions, employee benefit plans, shareholder equity, earnings per share, accounting changes and errors, and the statement of cash flows.
Prerequisite: ACCT 301.
Corequisite: None.
Registration Information: None.

ACCT 311  Federal Income Tax  3(3-0)  

As Needed.
Federal income tax as applied to income recognition, exclusions from income and property transactions of individuals. Introduction to tax research resources and techniques.
Prerequisite: ACCT 202.
Corequisite: None.
Registration Information: None.

ACCT 320  Cost Accounting  3(3-0)  

As Needed.
Accounting procedures applicable to industries with emphasis on job order process costs, standard cost and profit planning including differential costs, internal profit and price policies, and capital budgeting.
Prerequisite: ACCT 202.
Corequisite: None.
Registration Information: Junior standing.

ACCT 330  Accounting Information Systems  3(3-0)  

As Needed.
The study of design and implementation of accounting information systems. Attention directed to the traditional accounting model and its relationship to computerized accounting information systems.
Prerequisite: ACCT 201.
Corequisite: None.
Registration Information: None.

ACCT 401  Advanced Financial Accounting  3(3-0)  

As Needed.
Application of fundamental theory to partnerships, international operations, consolidated statements, and business combinations; introduction to government.
Prerequisite: ACCT 302.
Corequisite: None.
Registration Information: None.

ACCT 404  CPA Law  3(3-0)  

As Needed.
Business law as found in the Regulation section of the Uniform CPA examination.
Prerequisite: None.
Corequisite: None.
Registration Information: Senior standing. Accounting major only.

ACCT 410  Auditing  3(3-0)  

As Needed.
A study of the systematic process by which external financial statements and other management assertions are verified and reported upon by independent, internal, and governmental auditors.
Prerequisite: ACCT 302 and ACCT 330.
Corequisite: None.
Registration Information: None.

ACCT 411  Corporate, Estate and Gift Tax  3(3-0)  

As Needed.
Taxation of corporations, partnerships, estates/trusts. Analysis of mergers and dissolution of corporations. Introduction to estate/gift taxes and international taxation.
Prerequisite: ACCT 311.
Corequisite: None.
Registration Information: None.

ACCT 412  Advanced Auditing  3(3-0)  

As Needed.
Study of auditing and attestation services in the public accounting environment with special emphasis on auditing methodologies and research.
Prerequisite: ACCT 410.
Corequisite: None.
Registration Information: Permission of instructor.

ACCT 415  Accounting Ethics  3(3-0)  

As Needed.
Accounting Ethics focuses on teaching students the standards of right and wrong, using various real-life corporate failures. Students apply ethical standards to solve problems.
Prerequisite: ACCT 410.
Corequisite: None.
Registration Information: None.

ACCT 491  Special Topics  1-3(1-3-1-3)  

As Needed.
Special Topics.
Prerequisite: None.
Corequisite: None.
Registration Information: Repeatable (6).

ACCT 495  Independent Study  (1-3 V)  

As Needed.
Independent Study.
Prerequisite: None.
Corequisite: None.
Registration Information: Senior standing. Permission of advisor. Accounting major only. Repeatable (6).

ACCT 498  Internship  (1-6 V)  

As Needed.
Supervised field work in selected business, social and governmental organizations; supplemented by written reports.
Prerequisite: None.
Corequisite: None.
Registration Information: Junior or senior standing. HSB majors only. Permission of internship coordinator. Repeatable (6).

ACCT 501  Fundamentals of Accounting  1.5(1.5-0)  

As Needed.
This class, as an MBA leveling course, provides a basic understanding of financial reporting accounting, including the accounting cycle, financial statement preparation, and internal controls.
Prerequisite: None.
Corequisite: None.
Registration Information: Admission to MBA.

ACCT 505  Principles of Financial Accounting  3(3-0)  

As Needed.
Introduction to accounting as the language of business. Emphasis on reasoning and logic of external reporting model. May include computer-based applications.
Prerequisite: None.
Corequisite: None.
Registration Information: Admission to MBA.

ACCT 510  Managerial Accounting  3(3-0)  

Fall, Spring.
Accounting concepts and methods utilized in managerial planning, budgeting, controlling, and evaluating to optimize decision making.
Prerequisite: ACCT 201.
Corequisite: None.
Registration Information: Admission to MBA. Permission of MBA Director.

ACCT 511  Tax Planning and Research  3(3-0)  

As Needed.
Advanced study of tax research methodology, IRS and professional guidelines on tax positions, appreciation of research skills, planning techniques to individual, corporate, partnership cases.
Prerequisite: ACCT 311.
Corequisite: None.
Registration Information: Admission to MBA.

ACCT 520  Advanced Cost Management Systems  3(3-0)  

As Needed.
Cost systems supporting new management philosophies, JIT, total quality management, continuous improvement, process reengineering. Activity-based costing, target costs, cost of quality.
Prerequisite: ACCT 320.
Corequisite: None.
Registration Information: Admission to MBA.

ACCT 591  Special Topics  3(3-0)  

As Needed.
Critical review and discussion of relevant accounting topics.
Prerequisite: None.
Corequisite: None.
Registration Information: Admission to MBA. Repeatable (6).

ACCT 595  Independent Study  (1-3 V)  

As Needed.
Individual study of a subject determined by the instructor and student with permission of the director.
Prerequisite: None.
Corequisite: None.
Registration Information: Admission to MBA. Repeatable (6).