ACCT 2211 Principles of Financial Accounting. (3) Fall and Spring
This is a foundation-level accounting course that introduces the terminology, principles, and practices of financial accounting for corporations. The course’s major focus is the accounting cycle and preparation of financial statements. Prerequisite MATH1101.
ACCT 2212 Principles of Managerial Accounting. (3) Fall and Spring
A study of the uses of accounting for planning and control, including analysis and interpretation of data, and use of cost information for business policy implementation. Prerequisite: ACCT 2211
ACCT 3301 Intermediate Financial Accounting I. (3) Spring
This course focuses on the decision-making implications of information provided to external stakeholders, including investors, creditors, customers, and regulators, and regulation theory and practice as applied to accountancy. Topics include regulation of accountancy procedures for external reporting, current problems in reporting financial position, income determination, and an integration of current professional pronouncements. Prerequisite: ACCT 2211
ACCT 3302 Intermediate Financial Accounting II. (3) Fall
Continuation of Intermediate Financial Accounting I. Prerequisite: ACCT 3301
ACCT3310 Ethics for Accountants (alternating years Springl)
This course involves an exploration of ethics and professional behavior for accountants involved in various fields of practice, including auditing. Topics to be covered include: ethical reasoning, ethical decision-making, ethical leadership, corporate governance, professional judgment, fraud, and earnings management. Prerequisite: ACCT2211
ACCT4401 Auditing (3) Fall
This course focuses on auditing theory, practice and procedures used in the auditing of financial statements. Emphasis will also be given to assessing risk, internal controls, and uncovering fraud in organizations. Prerequisite: ACCT2212
ACCT 4410 Federal Income Taxation. (3) Fall
This course introduces students to U.S. federal income tax concepts and principles and the application of such concepts to business operating, investing, and financing activities. Ethical and legal issues confronting tax practitioners are discussed throughout the course. Students engage in tax research utilizing professional databases and gain expertise in technical writing. Prerequisite: ACCT 2211
ACCT 4420 Advanced Federal Income Taxation. (3) Spring
This course examines continues the study of federal income taxation from ACCT 4410 and addresses more advanced federal taxation issues. Topics that will be covered include the taxation of entities and their owners, including the taxation implications of formations, distributions, reorganizations, liquidations and other business transactions. Return preparation, planning, research, and compliance issues are also integrated throughout the course. Prerequisite: ACCT 4410
ACCT 4430 Advanced Accounting. (3) Spring
This is an intensive course that integrates the disciplines of accounting, finance, and taxation with respect to selected complex business transactions. Topics will include business combinations, goodwill, inventory costing, property exchanges and advanced stockholders’ equity transactions.
Prerequisite: ACCT 3302
ACCT 4440 Accounting Information Systems. (3) Spring
This course is an introduction to the systems, procedures, and processes that management employs to control operating activities and information reporting systems. Prerequisite: ACCT 2211
ACCT4450 Accounting Research and Analysis. (3) Spring
In this course, students will perform accounting research using a variety of professional sources. Students will also use Excel to analyze public company financial data and conduct financial analysis. Prerequisite: ACCT3302
ACCT 4460 Internship in Accounting. (1-9) Fall and Spring
This course represents a unique opportunity for a qualified student to expand his or her understanding of the practical applications of accounting concepts by entering into a specific “help-rendered learning accomplishment” contract with a cooperating area enterprise. The contract will specifically identify the student’s obligations and duties, the nature and extent of the host enterprise’s commitment to assist the student in further extending his or her knowledge of enterprise operations, and the basis on which the student’s learning accomplishments will be measured. No more than 9 credit hours may be applied toward the student’s graduation requirements.
Prerequisites: Accountancy major with demonstrated superior capabilities and prior approval of the contract by the department faculty.
ACCT 4480 Special Topics in Accounting. (3) On demand
A series of “special topic” courses will provide students with exposure to issues and concepts not covered in their regular coursework. Most topics will include work with “real-world” organizations.
Prerequisites: ACCT 2211 and consent of instructor