1000.
Cornerstone of Business (3).
An introduction to the
functional areas of business. Includes a study of external
institutions, economic environment, societal concerns, and the
skills required for decision making. Open to all students
regardless of academic major.
2010.
Introduction to Financial Accounting (3). Pr., ACCT
1000,
MATH 1100 or MATH 1120 or equivalent, sophomore standing or
permission of dean.
An introduction to the
fundamentals of financial accounting, including a study of the
accounting process, how general purpose financial statements are
prepared, and how to read and interpret these statements.
2020.
Introduction to Managerial Accounting (3). Pr., ACCT
2010.
Covers the use of
accounting data in the management functions of planning and
controlling through the study of the manufacturing process,
budgeting, cost benefit analysis, cost-volume-profit analysis,
performance evaluation, product costing and pricing.
3110.
Intermediate Accounting I (3). Pr., ACCT 2020, junior standing.
The study of accounting
theory as it applies to accounting practice and financial
reporting according to generally accepted accounting principles.
3120.
Intermediate Accounting II (3). Pr., ACCT 3110.
Continuation of ACCT
3110 with
introduction of specialized accounting topics.
3200.
Accounting Systems and Internal Control (3). Pr., ACCT
2020,
INFO 2070, junior standing.
Introduction to accounting
information systems with an emphasis on the understanding of
transactions and relationships found in basic transaction cycles
and the internal controls required by management.
3310.
Income Tax Accounting (3). Pr., junior standing.
Income taxation of
individuals, sole proprietors, partnerships, corporations, and
fiduciaries with emphasis on role of taxation in the business
decision making process and introduction to basic tax research
and use of tax software.
4130.
Advanced Financial Accounting (3). Pr., ACCT
3120.
Advanced accounting
theories and methods, consolidation of financial statements, and
other special problems. Duplicate credit will not be allowed for
ACCT 4130 and ACCT 6130.
4210.
Cost Accounting (3).
Pr., ACCT 3200, junior standing.
The study of the cost
accumulation procedures for job-order, process, activity based,
and standard costing methods, with an emphasis on the cost of
labor and materials and analysis and allocation of overhead costs
in a manufacturing environment. Also includes introduction to the
management functions of planning and control.
4230.
Advanced Managerial Accounting (3). Pr., ACCT
4210
or equivalent.
Advanced study in
compilation, presentation, and use of accounting data for
effective management. Covers decision making, budgeting, and
responsibility accounting, cost- volume-profit analysis, and
other topics. Emphasis on behavioral consequences of accounting
decisions and quantitative tools for analysis.
4320.
Advanced Income Tax Accounting (3). Pr., ACCT
3310.
Specialized tax
determination problems of individuals, corporations, estates, and
trusts. Additional emphasis on tax research and compliance.
Duplicate credit will not be allowed for ACCT 4320 and ACCT
6320.
4410.
Auditing (3). Pr.,
ACCT 3120.
Principles and procedures
of financial and internal auditing; audit reports, special
reports, and services; professional ethics and legal liability.
4420.
Advanced Auditing (3). Pr., ACCT 4410.
Advanced application of
auditing procedures to practical problems with an emphasis on
audit sampling. Includes research and presentation of cases.
Duplicate credit will not be allowed for ACCT 4420 and ACCT
6420.
4510.
Government and Nonprofit Accounting (3). Pr., ACCT
3110.
Principles of accounting
practices and financial reporting for nonprofit entities and
governmental units. Duplicate credit will not be allowed for ACCT
4510 and ACCT 6510.
4900.
Independent Study (1-3). Pr., junior standing, permission of
department head.
Variable content as
determined by faculty member outside of classroom setting. May be
repeated up to 6 hours.
4924.
Internship in Accounting (1-3). Pr., departmental approval.
Practical experience that
enables students to integrate academic knowledge with
applications by exposure to business, governmental, and other
organizational environments. May be repeated up to 6 hours. Only
the grades of Satisfactory and Unsatisfactory will be assigned.
Free elective credit only.
4950.
Seminar in Accounting Theory (3). Pr., ACCT
3120.
A seminar in accounting
theory. Exact subject matter will be announced each time course
is offered. May be repeated with a change in subject matter.
Duplicate credit will not be allowed for ACCT 4950 and ACCT
6950.
4970.
Special Problems/Special Topics (3). Pr., junior standing,
departmental approval.
Variable content in
accounting within the classroom setting. May be repeated up to 6
hours.
6010.
Financial Accounting Concepts (1.5). Pr., graduate
standing or permission of department head.
A survey of
financial accounting concepts designed to acquaint the student
with current practices and problems. May not be used as an
elective.
6020.
Managerial Accounting Concepts (1.5). Pr., graduate
standing.
A survey of
managerial accounting concepts designed to acquaint the student
with current practices, problems, and techniques. May not be used
as an elective.
6130.
Advanced Financial Accounting (3). Pr., ACCT 3120, graduate standing.
Advanced
accounting theories and methods, consolidation of financial
statements, and other special problems. Duplicate credit will not
be allowed for ACCT 4130 and ACCT 6130.
6200.
Advanced Accounting Systems and Internal Control (3). Pr., ACCT 6010, ACCT 6020 or equivalent,
graduate standing.
Reviews general
accounting information systems concepts; concentrates on the
design and implementation of computerized accounting.
6220.
Managerial Applications of Accounting Information (3). Pr., ACCT 6010 and ACCT 6020 or equivalent,
graduate standing.
This course is the
study of the identification, selection and use of accounting
information for management decision making with an emphasis on
management's control responsibilities and the financial impact of
management's decisions on the firm.
6230.
Advanced Managerial Accounting (3). Pr., ACCT 6220 or equivalent,
graduate standing.
Compilation,
presentation, and use of accounting data for effective
management. Covers decision making, budgeting and responsibility
accounting, cost-volume-profit analysis, and other topics.
Emphasizes behavioral consequences of accounting decisions and
quantitative tools for analysis. Duplicate credit not allowed for
ACCT 4230 and ACCT 6230.
6320.
Advanced Income Tax Accounting (3). Pr., ACCT 3310, graduate standing.
Specialized tax
accounting problems of individuals, corporations, estates, and
trusts, including selected current issues in taxation. Duplicate
credit will not be allowed for ACCT
4320
and ACCT 6320.
6330.
Research in Federal Taxation (3). Pr., ACCT 4320 or ACCT 6320, graduate standing.
A study of tax
research procedures, documentation of research and presentation
of research findings through in-depth examination of selected
current topics in individual, corporate, and estate and gift
taxation. Extensive use of computerized tax research services.
6380.
Federal Taxes and Management Decisions (3). Pr., ACCT 6010 and ACCT 6020 or equivalent,
graduate standing.
A study of how
substantially different tax liabilities sometimes attach to
nearly identical economic events. This knowledge explains why tax
rules substantially alter human behavior at the individual and
the business entity level.
6420.
Advanced Auditing (3). Pr., ACCT
4410, graduate standing.
Advanced
application of auditing procedures to practical problems with an
emphasis on audit sampling. Includes research and presentation of
cases. Duplicate credit will not be allowed for ACCT 4420 and ACCT 6420.
6510.
Advanced Governmental and Nonprofit Accounting (3). Pr., ACCT 3110, graduate standing.
Advanced
accounting principles and practices for governmental and
nonprofit entities. Duplicate credit will not be allowed for ACCT 4510 and ACCT 6510.
6900.
Independent Study (1-3). Pr., graduate standing, permission of
department head.
Variable content
outside of the classroom setting. May be repeated up to 6 hours.
6950.
Seminar in Accounting Theory (3). Pr., ACCT 3120, graduate standing.
A seminar for
graduate students. Exact subject matter will be announced each
time course is offered. May be repeated with a change in subject
matter. Duplicate credit will not be allowed for ACCT 4950 and ACCT 6950.
6970.
Special Problems/Special Topics (3). Pr., graduate
standing.
Variable content
within the classroom setting. May be repeated up to 6 hours.
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