Accounting Courses

201 Fundamentals of Accounting I (3) 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 ll (3) 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) 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.

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) 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 variey of users (management, corporate boards, equity investors, financial analysts, lendors, and regualtors).

711 Accounting for Managerial Decisions (3) 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) 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) 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) 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) 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 establish-ments, institutions, or other organizations. Students are required to write reports and give oral presentations.

791 Accounting Theory (3) 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.