Accounting Courses

 

ACCT110 Financial Accounting

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh]

An introduction to the process of financial reporting for business organizations including the preparation of financial statements. Primary emphasis is placed on accounting concepts with an exposure to procedural techniques to give students a basic knowledge of the accounting process. The course is designed for users of accounting information.

Prerequisite: None

Corequisite:   None


 

ACCT115 Managerial Accounting

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh]

Focuses on the use of accounting data within a business for planning, controlling, and making decisions for the optimal utilization of the firm's financial resources.

Prerequisite: ( ACCT110 )

Corequisite:   None


 

ACCT210 Fundamentals of Income Taxation

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh]

Introduces students to the federal income tax system, based on the Internal Revenue Code, its regulations and interpretations. Emphasis is placed, primarily, on the concepts of tax planning and compliance for business decision-making, and secondarily, for use in individual financial planning.

Prerequisite: ( ACCT110 )

Corequisite:   None


 

ACCT215 Accounting Information Systems

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh]

A study of modern concepts of accounting information systems including accounting systems design for organizations of differing character and complexity. Manual and automated accounting systems are reviewed including the transition from manual to automated accounting systems. Designing internal controls and auditing of computerized systems are reviewed.

Prerequisite: ( ACCT115 AND CISC150 ) OR ( ACCT115 AND COMP150 )

Corequisite:   None


 

ACCT300 Cost Accounting

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh]

An in-depth study of the basic principles and procedures of cost accounting that are most often used by typical manufacturing and service organizations. The cost accounting cycle is studied in a step-by-step approach to the flow of costs. Emphasis is on estimating, planning and controlling costs.

Prerequisite: ( ACCT115 )

Corequisite:   None


 

ACCT333 Accounting for Governmental and Nonprofit Entities

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3sh ]

An introduction to the principles and standards used in not-for-profit accounting, as applied to governmental entities, health care organizations, colleges and universities, and all other non-profit organizations.

Prerequisite: ( ACCT110 )

Corequisite:   None


 

ACCT335 Intermediate Accounting 1
[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3sh ]
An introduction to the theoretical foundation of generally accepted accounting principles for financial reporting and how those principles apply to a firm's assets, liabilities, and owners' equity accounts.  Asset accounts are examined in depth.

Prerequisite: ( ACCT110 )

Corequisite:   None


ACCT340 Intermediate Accounting 2
[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh]

An application of intermediate accounting concepts to advanced topics such as liabilities, equity, income taxes, pensions, and postretirement benefits.

Prerequisite: ( ACCT335 )

Corequisite: None


 

ACCT410 Advanced Topics in Financial Accounting

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh]

Covers topics emphasizing the relationship between specialized accounting functions and their impact on the financial statements of business organizations.

Prerequisite: ( ACCT110 )

Corequisite:   None


 

ACCT420 Auditing

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh]

Introduces the standards and procedures underlying auditing and emphasizes current auditing practices within the public accounting profession and operational auditing practices. The course stresses risk analysis and includes statistical sampling techniques.

Prerequisite: ( ACCT340 )

Corequisite:   None


 

ACCT435 International Accounting

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh]

Focuses on how and why accounting principles differ among countries, and on financial and accounting issues that U.S.-based, international businesses face. The course includes international auditing, international taxation, currency transaction and translation issues, and preparation of consolidated financial statements.

Prerequisite: ( ACCT335 )

Corequisite:   None


 

ACCT460 Advanced Federal Taxation

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh]

Introduces students to the concepts of corporate, partnership, estate, and trust taxation.  Emphasis is placed on tax theory and application, as well as on projects in tax research.  In addition, students will apply tax theory in the preparation of Forms 1120, 1120S, 1065, 1041, and 706.

Prerequisite: ( ACCT210 )

Corequisite:   None


 

ACCT480 Topics in Accounting

[Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3sh ]

An in-depth exploration of aspects of accounting and topics of current interest.  Specific topics for a section will be determined prior to the semester in which the course is offered.

Prerequisite: ( ACCT110 )

Corequisite:   None


 

ACCT610 Financial and Management Accounting 3.0 sh

Exploration of both financial and managerial accounting.  The financial accounting component focuses on the recording of transactions and the creation of financial statements.  The management accounting section focuses on the analysis of costing systems and using accounting data for management decision making.

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