Accounting (ACCTG)

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

Introduction to accounting as the language of business. Emphasis on reasoning and logic of external reporting model. May include computer-based applications. Prerequisite: MATH 109 or MATH 121 or MATH 156 or BUSAD 265. (*)

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

Managerial uses of accounting information, including cost-based, decision making, differential accounting, and responsibility accounting. May include computer-based applications. Prerequisite: ACCTG 201. (*)

ACCTG 301  Intermediate Accounting I  3(3-0)  

Conceptual framework, accounting cycle, financial statements, time value of money, revenue recognition, and accounting for cash, receivables, inventory, and long-term assets. Prerequisite: ACCTG 202 and junior standing. (F)

ACCTG 302  Intermediate Accounting II  3(3-0)  

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: ACCTG 301. (S)

ACCTG 311  Federal Income Tax  3(3-0)  

Federal income tax as applied to income recognition, exclusions from income and property transactions of individuals. Introduction to tax research resources and techniques. Prerequisite: ACCTG 202. (F)

ACCTG 320  Cost Accounting  3(3-0)  

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: ACCTG 202 and junior standing. (S)

ACCTG 330  Accounting Information Systems  3(3-0)  

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: ACCTG 201. (F)

ACCTG 401  Advanced Financial Accounting  3(3-0)  

Application of fundamental theory to partnerships, international operations, consolidated statements, and business combinations; introduction to government. Prerequisite: ACCTG 302. (S)

ACCTG 404  CPA Law  3(3-0)  

Business law as found in the Regulation section of the Uniform CPA examination. Prerequisite: Senior standing, accounting major. (F)

ACCTG 410  Auditing  3(3-0)  

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: ACCTG 302 and 330. (F)

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

Taxation of corporations, partnerships, estates/trusts. Analysis of mergers and dissolution of corporations. Introduction to estate/gift taxes and international taxation. Prerequisite: ACCTG 311. (*)

ACCTG 412  Advanced Auditing  3(3-0)  

Study of auditing and attestation services in the public accounting environment with special emphasis on auditing methodologies and research. Prerequisite: ACCTG 410 or instructor permission. (S)

ACCTG 415  Accounting Ethics  3(3-0)  

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: ACCTG 410. (S)

ACCTG 491  Special Topics  (1-3 V)  

Special Topics. (*) Repeatable (6).

ACCTG 495  Independent Study  (1-3 V)  

Independent Study. Prerequisite: Senior standing and accounting major and adviser permission. (*) Repeatable (6).

ACCTG 498  Internship  (1-6 V)  

Supervised field work in selected business, social and governmental organizations; supplemented by written reports. Prerequisite: Junior or senior standing in School of Business and permission of internship coordinator. (*) Repeatable (6).

ACCTG 501  Fundamentals of Accounting  1.5(1.5-0)  

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: Admission to MBA. (*)

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

Introduction to accounting as the language of business. Emphasis on reasoning and logic of external reporting model. May include computer-based applications. (*)

ACCTG 510  Managerial Accounting  3(3-0)  

Accounting concepts and methods utilized in managerial planning, budgeting, controlling, and evaluating to optimize decision making. Prerequisite: Admission to MBA or permission of MBA Director. (*)

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

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: ACCTG 311. (*)

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

Cost systems supporting new management philosophies, JIT, total quality management, continuous improvement, process reengineering. Activity-based costing, target costs, cost of quality. Prerequisite: ACCTG 320 and admission to MBA or permission of MBA Director. (*)

ACCTG 591  Special Topics  3(3-0)  

Critical review and discussion of relevant accounting topics. (*) Repeatable (6).

ACCTG 595  Independent Study  (1-3 V)  

Individual study of a subject determined by the instructor and student with permission of the director. Prerequisite: Admission to MBA or permission of MBA Director. (*) Repeatable (6).