Accounting (ACCT)

201 Fundamentals of Accounting I (3 - Fall) Introductory course in accounting theory and practice with emphasis on financial accounting. Prereq: Sophomore standing and MATH 140 or its equivalent.

202 Fundamentals of Accounting II (3 - Spring) Introductory course in accounting theory and practice with emphasis on managerial accounting. Prereq: At least a grade of C in ACCT 201.

300 Accounting for Non-Business Students (3 - Fall & Spring) Survey course in financial and managerial accounting with heavy emphasis on managerial use of accounting information. May not be taken for credit by business students. Credit may not be counted both for ACCT 201-202 and ACCT 300. Prereq: Junior standing.

301 Intermediate Accounting I (3 - Fall) An in-depth discussion of the traditional (intermediate) financial accounting topics as well as the recent developments in accounting valuation and reporting practices promulgated by the leading professional organizations and applied by practitioners in public accounting and industry. Prereq: At least a grade of C in both CSCI 201 and ACCT 202.

302 Intermediate Accounting II (3 - Spring) A continuation of ACCT 301. Prereq: At least a grade of C in ACCT 301.

311 Managerial Accounting (3 - Fall & Spring) Use of accounting data in managerial decision making. Emphasis on budgeting and internal reporting as tools in the planning and controlling functions. Students are required to write reports and give oral presentations. May not be taken by accounting majors. Prereq: At least a grade of C in ACCT 202.

321 Cost Accounting (3 - Fall & Spring) Terminology and techniques used to describe and account for costs. Job order and process costing systems, normal and standard costing methods of valuation. Analysis of overhead application methods, including activity-based techniques. Cost-volume-profit, absorption and variable costing; joint and by-product cost allocations. Prereq: At least a grade of C in ACCT 202.

401 Internal Auditing (3 - Spring) Introductory course in auditing with specific emphasis on internal audit environment. Students are required to write reports and give oral presentations. Prereq: At least a grade of C in both MATH 210 and ACCT 302.

402 Financial Statement Auditing (3 - Fall) Introductory course in auditing with emphasis on external auditing of financial statements. Students are required to write reports and give oral presentations. Prereq: At least a grade of C in both MATH 210 and ACCT 302.

421 Advanced Cost Management (3 - Spring) Analysis of current informational needs for organizational planning and control; including operational and capital budgeting, performance evaluation and strategic control systems, activity-based management, statistical methods, relevant
costing, transfer pricing, and operations management. Students are required to write reports and give oral presentations. Prereq: At least a grade of C in MATH 210 and ACCT 321.

431 Federal Income Taxes I (3 - Fall & Spring) Introductory course in taxation with emphasis on individuals including the study of gross income, exclusions, business and non-business deductions, credits, property transactions, accounting periods and methods, and deferred compensation. Prereq: At least a grade of C in ACCT 202.

432 Federal Income Taxes II (3 - Spring) Advanced course in taxation with emphasis on corporations, partnerships, estates, trusts, gifts, valuation and liquidity problems, and tax administration and practice. Prereq: At least a grade of C in ACCT 431.

441 Advanced Accounting (3 - Spring) Accounting practices and theories for business combinations and nonprofit accounting. Prereq: At least a grade of C in ACCT 302.

461 Accounting Information Systems (3 -Spring) An introduction to information systems with emphasis on concepts of analysis, design, and implementation of accounting systems with particular attention to internal control and the audit trail. Students are required to write case reports and give oral presentations. Prereq: At least a grade of C in the following: ACCT 311 or ACCT 321, and INFS 310.

480 Internship in Accounting (3 - Fall & Spring) Supervised accounting work experience in business establishments, institutions, or other organizations. Students are required to write reports and give oral presentations. May not be used to meet upper division accounting elective requirements. Prereq: Senior standing and approval of department chairperson and accounting faculty. Pass/Fail.

490 Independent Study in Accounting (3 - Fall & Spring) Special research projects undertaken individually under the supervision of the accounting faculty. Students are required to write research reports and give oral presentations. Prereq: Senior standing.

701 Advanced Topics in Auditing (3 - ?) In-depth study of auditing as it relates to financial statements of public companies and governmental agencies. Prereq: One course in auditing.

710 Business Analysis Using Financial Statements (3 - Summer) Introduction to business analysis using financial statements. After a review of the basic statements, students are exposed to concepts and techniques of Financial Statement Analysis. Emphasis is on financial statement information to enhance decision making for a variety of users (management, corporate boards, equity investors, financial analysts, lenders, and regulators).

711 Accounting for Managerial Decisions (3 - Spring) Study of accounting as it applies to the managerial function. Includes both managerial input into the accounting system and managerial use of accounting information.

721 Advanced Topics in Cost Accounting (3 - Spring) Study of advanced topics in cost accounting with emphasis on recent developments in cost accounting and in application of quantitative methods in the cost area. Prereq: One course in cost accounting.

731 Advanced Topics in Tax (3 - Fall) Intensified study of the tax laws with emphasis on the federal income tax. Heavy emphasis on research methodology. Prereq: One course in federal income tax.

741 Advanced Problems in Accounting (3 - Fall) Study of advanced accounting problems, including standard setting, income determination, and disclosure issues. Prereq: ACCT 441 or permission of instructor.

751 Accounting for Nonprofit Entities (3 - Summer) Study of nonprofit accounting with emphasis on governmental entities, schools, hospitals, and voluntary health and welfare organizations.

780 Internship in Accounting (3 - ?) Supervised accounting work experience in business establishments, institutions, or other organizations. Students are required to write reports and give oral presentations.

791 Accounting Theory (3 - Spring) Study of effective or proposed promulgations of accounting standards setting bodies.

799 Individual Readings and Research in Accounting (3 - ?) Special advanced research projects undertaken individually under the supervision of the faculty. Prereq: Approval of faculty member and Coordinator of Graduate Studies in Business.

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