Managerial uses of accounting information, including cost-based, decision making, differential accounting, and responsibility accounting. May include computer-based applications. Prerequisite: ACCTG 201. (*)
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)
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)
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)
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)
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)
Application of fundamental theory to partnerships, international operations, consolidated statements, and business combinations; introduction to government. Prerequisite: ACCTG 302. (S)
Business law as found in the Regulation section of the Uniform CPA examination. Prerequisite: Senior standing, accounting major. (F)
Taxation of corporations, partnerships, estates/trusts. Analysis of mergers and dissolution of corporations. Introduction to estate/gift taxes and international taxation. Prerequisite: ACCTG 311. (*)
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)
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)
Special Topics. (*) Repeatable (6).
Independent Study. Prerequisite: Senior standing and accounting major and adviser permission. (*) Repeatable (6).
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).
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. (*)
Introduction to accounting as the language of business. Emphasis on reasoning and logic of external reporting model. May include computer-based applications. (*)
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. (*)
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. (*)
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. (*)
Critical review and discussion of relevant accounting topics. (*) Repeatable (6).
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).