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 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 310. 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 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 430: Cost Accounting for Planning and Control 3 cr.
Prerequisite: ACCT 330. A study of advanced applications of quantitative methods to accounting data in the managerial decision making process. Three hours of lecture.

ACCT 435: Accounting Information Services 3 cr.
Prerequisite: ACCT 311. 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 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 441: Advanced Auditing Theory 3 cr.
Prerequisite: ACCT 440. The course reinforces and expands the knowledge of reporting and the gathering of audit evidence. 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: Senior standing. An examination of current accounting topics in income measurement and statement presentation. Three hours of lecture.

ACCT 475: Internship in Accounting 3-6 cr.
Employment related to accounting with a qualified employer. The course is open to students who have successfully completed sixty credit hours and have a 2.5 cumulative grade point average or 2.75 for the last 24 hours. It requires written reports detailing objectives, progress, and completion of internship. Three to six hours of credit on a pass/ no credit basis. 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 or 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 501: Accounting Concepts 3 cr.
This course provides a basic understanding of assets, inabilities, and owner's interest. The student will be instructed in the preparation of financial statements and the transactions which are accumulated for such preparation. Three hours of lecture.

ACCT 610: Advanced Financial Accounting I 3 cr.
Prerequisite: ACCT 311. A study of partnerships, combined business entities, and multinational operations. Three hours of lecture

ACCT 611: Advanced Financial Accounting II 3 cr.
Prerequisite: ACCT 306 or 311. A study of specialized accounting topics: International aspects of accounting, bankruptcy, estates and trusts. 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 635: Accounting Information Systems 3 cr.
Prerequisite: ACCT 306 or 311. 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 unethical concerns. Three hours of lecture.

ACCT 640: Auditing Theory 3 cr.
Prerequisite: ACCT 311. The auditor and his contribution to reliable financial and other data are 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 660: 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 670: Accounting Theory 3 cr.
An examination of current accounting topics in income measurement and statement presentation. Three hours of lecture.

ACCT 690: Seminar in Accounting 3 cr.
Prerequisite: 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 701: Managerial Use of Accounting Data 3 cr.
Prerequisite: ACCT 501 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.

ACCT 720: Tax Decisions In Business 3 cr.
Prerequisite: ACCT 701. Tax consequences related to business decisions. Designed for students enrolled in the Master of Business Administration program. Three hours of lecture.

ACCT 730: Advanced Tax Problems and Research 3 cr.
Prerequisite: ACCT 320 and graduate standing. Research on tax questions of individuals, corporations, trusts, and estates. Three hours of lecture.

ACCT 770: Advanced Accounting Theory 3 cr.
Prerequisite: ACCT 311 and graduate standing. An examination of current Generally Accepted Accounting Principles as they relate to income measurement and presentation of financial statements. Three hours of lecture.

ACCT 790: Special Topics in Accounting 3 cr.
Prerequisite: ACCT 311 and graduate standing. Special topics selected from areas of accounting that make a unique contribution to professional preparation. Three hours of lecture.