ACCT
205: Introductory Financial Accounting 3 cr.
An introductory course intended to familiarize the student with
principles and methods of accounting primarily concerned with
financial data gathering and presentation in the form of general
purpose external financial statements. Three hours of lecture.
ACCT 206:
Introductory Managerial Accounting 3 cr.
Prerequisite: ACCT 205. An introductory course intended to
familiarize the student with principles and methods of accounting
primarily
concerned with data gathering and presentation for purposes
of internal management evaluation and decision making. Three
hours
of lecture.
ACCT 285:
Accounting Concepts 3 cr.
Prerequisite: None. An introduction to the concepts and practices
of financial accounting and reporting. The student is introduced
to (1) the role of financial reporting in the allocation
of capital in a market economy, and (2) the governing principles,
practices,
applications, and authoritative literature used in the preparation
of and interpretation of financial reports, and (3) techniques
and tools used in the analysis of financial reports. Satisfies
the MBA foundation accounting requirement. Credit will not
be allowed for undergraduate business majors. Three hours
of
lecture.
ACCT 309:
Intermediate Accounting I 3 cr.
Prerequisite: ACCT 206. An in depth study of financial accounting
theory and practice, leading to the preparation of financial
statements in accordance with
recent developments in accounting and reporting practices. Computer spreadsheet
applications, ethical considerations in reporting under Generally Accepted
Accounting principles, and the philosophical framework
of accounting are emphasized. Three
hours of lecture.
ACCT 310:
Intermediate Accounting II 3 cr.
Prerequisite: ACCT 309. A continuation of the study of financial
accounting theory and practice, computer spreadsheet applications,
and ethical considerations
in
reporting under Generally Accepted Accounting Principles. Three hours
of lecture.
ACCT 311:
Intermediate Accounting III 3 cr.
Prerequisite: ACCT 309. A continuation of the study of financial
accounting theory and practice, computer spreadsheet applications,
and ethical
considerations in
reporting under Generally Accepted Accounting Principles. Three hours
of lecture.
ACCT 320:
Introduction to Federal Income Tax 3 cr.
Prerequisite: Credit or enrollment in ACCT 310 or consent
of the department. The study and research of the Federal
tax structure and
its effects
on individuals. Three hours of lecture.
ACCT 330:
Cost Accounting 3 cr.
Prerequisite: Credit or enrollment in ACCT 310 or consent
of the department. A study of the collection and utilization
of cost data
for financial
purposes and managerial decision making processes. Computer applications,
quantitative
methods, various philosophies of accounting theory are considered.
Three hours of lecture.
ACCT 410:
Advanced Financial Accounting I 3 cr.
Prerequisite: ACCT 310 and 311. A study of consolidations
and partnerships. Three hours of lecture.
ACCT 411:
Advanced Financial Accounting II 3 cr.
Prerequisite: ACCT 311. A study of specialized accounting
topics: international aspects of accounting, bankruptcy,
estates and
trusts. Three hours
of lecture.
ACCT 420:
Tax Problems and Research 3 cr.
Prerequisite: ACCT 320 or consent of the department. This
course includes research on tax questions of individuals,
corporations,
and partnerships.
Three hours
of lecture.
ACCT 435:
Accounting Information Services 3 cr.
Prerequisite: ACCT 309. An exposure to the basic elements
of accounting transaction processing and transaction
cycles within
the firm.
Familiarization with computers
and technology for some of the modern approaches to collecting,
processing and analyzing accounting information. Selected
issues of internal
control, documentation,
and ethical concerns. Three hours of lecture.
ACCT 440:
Auditing Theory 3 cr.
Prerequisite: ACCT 310 and 311. The auditor and his/her
contribution to reliable financial and other data is
studied including
the following topics:
internal
control, evidence of transactions; basic techniques
of sampling and reconciliation; legal responsibility; standards
of reporting;
role
of internal auditor.
Three hours of lecture.
ACCT 460:
Governmental and Non Profit
Organization Accounting 3 cr.
Prerequisite: ACCT 206 or 309. Budgeting, fiscal processes,
and financial record keeping and reporting of governmental
bodies
and private non
profit institutions.
Three hours of lecture.
ACCT 470:
Accounting Theory 3 cr.
Prerequisite: ACCT 310 and 311. An examination of
current accounting topics in income measurement
and statement
presentation. Three
hours of lecture.
ACCT 475:
Internship in Accounting 3 6 cr.
Accounting-related employment with a qualified
employer. The course is open only to business
students who
have successfully completed
60 credit
hours
and have
either a 2.5 cumulative GPA or a 2.75 for the
last 24 credit hours; it requires written reports detailing
the
objectives,
progress,
and completion
of the
internship. Three to six hours of credit on a
pass/no
credit basis. Only three hours may
be applied to the major. Three hours of laboratory
per credit hour.
ACCT 490:
Seminar in Accounting 3 cr.
Prerequisite: Junior standing and consent of
the department. May be repeated for a maximum
of six
semester hours.
Selected topics
will
vary from semester
to semester. Three hours of seminar.
ACCT 495:
Independent Studies in Accounting 3 cr.
Prerequisite. Consent of the department. May
be repeated for credit for a maximum of six
semester hours. Readings,
conferences,
and
reports under
the
guidance
of a member of the accounting faculty. Three
hours
of lecture.
ACCT 620:
Tax Problems and Research 3 cr.
Prerequisite: ACCT 320 or consent of the
department. This course includes research
on tax questions
of individuals, corporations,
and partnerships.
Three hours
of lecture.
ACCT 701:
Managerial Use of Accounting Data 3 cr.
Prerequisite: ACCT 285 or equivalent (ACCT
205 and 206). An introduction to the
sources and
uses of
accounting information used in the
management decision making
process. Three hours of lecture.
|
