ACCTING 2010 Financial Accounting 3 Credits

Introduction to accounting concepts and procedures including the accounting cycle, assets, liabilities, and financial statements. Develops the ability to use accounting information for decision making.
Components: Class
Typically Offered: Fall/Spring

ACCTING 2020 Management Accounting 3 Credits

Introduction to management accounting topics such as cost accounting, cost analysis, budgeting, and variance analysis. Focuses on both procedures and the drawing of inferences from the results for more effective and efficient managerial decision making.
Components: Class
Prereqs/Coreqs: P: ACCTING 2010
Typically Offered: Fall/Spring

ACCTING 3000 Accounting Issues for Managers 3 Credits

The interpretation and analysis of accounting information for internal and external decisions. Includes topics of internal control system, individual income tax preparation, and key popular cost management techniques.
Components: Class
Prereqs/Coreqs: P: grade of "C-" or better in ACCTING 2020
Typically Offered: Occasional

ACCTING 3010 Intermediate Accounting I 3 Credits

Detailed coverage of the accounting cycle, financial statements, assets, and income determination. Emphasizes problem solving as well as conceptual understanding.
Components: Class
Prereqs/Coreqs: P: grade of "C-" or better in ACCTING 2020
Typically Offered: Fall/Spring

ACCTING 3020 Intermediate Accounting II 3 Credits

Detailed coverage of liabilities, investments, corporate accounting, the statement of cash flows, and special topics such as pensions, leases, and accounting changes. Emphasizes problem solving as well as conceptual understanding.
Components: Class
Prereqs/Coreqs: P: grade of "C-" or better in ACCTING 3010
Typically Offered: Spring

ACCTING 3030 Accounting Information Systems 3 Credits

Concepts of systems evaluation and design, with emphasis on the role of the accounting information system in providing relevant and reliable information for management decision making and financial reporting. Controls against errors and fraud are emphasized, as is the impact of technology. Students will do a term project examining and critiquing the accounting information system of a real company or nonprofit organization.
Components: Class
Prereqs/Coreqs: P: Grade of "C-" or better in ACCTING 3020 and (COMPUTER 1830 or BUSADMIN 1810 or excel competency)
Typically Offered: Fall

ACCTING 3040 Federal Income Tax 3 Credits

Survey and practical application of federal income tax regulations and court rulings to individuals and sole proprietorships.
Components: Class
Prereqs/Coreqs: P: grade of "C-" or better in ACCTING 2010
Typically Offered: Fall

ACCTING 3050 Advanced Accounting I 3 Credits

An in-depth coverage of business acquisitions and preparation of consolidated financial statements, plus coverage of foreign currency accounting and governmental accounting.
Components: Class
Prereqs/Coreqs: P: grade of "C-" or better in ACCTING 3020
Typically Offered: Fall

ACCTING 3070 Governmental and Not-for-Profit Accounting 3 Credits

This course is about fund accounting and comprehensive, government wide financial statements. Governmental and NonProfit accounting is quite similar to the financial accounting that you have studied thus far but differs with respect to its objectives and thus reporting. The accounting systems used to collect transaction information are very much like other entities accounting systems with the important exception that fund accounting segregates transactions by activity or program. Basically, there are six distinct fund types. Entities use these various types according to their operations/needs.
Components: Class
Prereqs/Coreqs: P: Grade of C- or better in ACCTING 3010
Typically Offered: Spring-ODD

ACCTING 3230 Cost Accounting 3 Credits

Cost accounting systems for product costing along with accumulation of costs and their usage; application of accounting information for planning and control.
Components: Class
Prereqs/Coreqs: P: Grade of "C-" or better in ACCTING 2020 and (COMPUTER 1830 or COMPUTER 1810 or excel competency)
Typically Offered: Fall

ACCTING 3270 Financial Statement Analysis & Business Valuation 3 Credits

The course is designed to prepare students to interpret, analyze, and evaluate the financial statements of an entity using various techniques. The techniques and methods used while valuing a business are also covered in this course. This course is especially useful for students who expect to be intensive users of financial statements as part of their professional career. The entities subject to analysis will be public companies but the tools learned in this course will be equally applicable to private companies as well as to non-for-profit organizations.
Components: Class
Prereqs/Coreqs: P: grade of "C-" or better in ACCTING 2020 or 3010 or consent of instructor
Typically Offered: Occasional

ACCTING 3530 Budgets and Budgetary Control 3 Credits

Theory and procedure of financial and operating budgets for managerial planning and controls.
Components: Class
Prereqs/Coreqs: P: grade of "C-" or better in ACCTING 3230
Typically Offered: Occasional

ACCTING 4040 Advanced Taxation 3 Credits

A continuation of ACCTING 3040, covering advanced property transactions, special tax computations, corporations, partnerships, S corporations, and estate and gift taxation.
Components: Class
Prereqs/Coreqs: P: grade of "C-" or better in ACCTING 3040
Typically Offered: Spring

ACCTING 4130 Advanced Cost Accounting 3 Credits

A continuation of ACCTING 3230. Emphasis on usage of accounting information in making decisions and performance evaluations; allocation of costs for different purposes; application of quantitative methods in accounting.
Components: Class
Prereqs/Coreqs: P: grade of "C-" or better in ACCTING 3230
Typically Offered: Spring-EVEN

ACCTING 4230 Auditing I 3 Credits

Applying professional skepticism and critical thinking, when completing audit programs according to the audit risk model. Specific topics include risk evaluation, internal control, statistical detail sampling, cash, inventory, accounts payable, audit evaluation, and audit reporting.
Components: Class
Prereqs/Coreqs: P: ACCTING 3010 with a "C-" or better and ACCTING 3030 with a "C-" or better
Typically Offered: Spring

ACCTING 4240 Auditing II 3 Credits

Continuation of ACCTING 4230, with advanced auditing topics. Applying professional skepticism and critical thinking, when completing audit programs according to the audit risk model, including preliminary analytical reviews, substantive analytical reviews, accruals, revenue, operational audits, and an in-depth analysis of current audit topics.
Components: Class
Prereqs/Coreqs: P: grade of "C-" or better in ACCTING 4230
Typically Offered: Occasional

ACCTING 4940 Special Problems 1-4 Credits

Supervised study of selected accounting topics.
Components: Independent Study
Prereqs/Coreqs: P: Junior standing
Typically Offered: Fall/Spring/Summer

ACCTING 4990 Internship 1-8 Credits

Extends the learning process by giving students a chance to apply their knowledge and skills on the job in an actual organization. Graded on a pass/fail basis.
Components: Field Studies
Prereqs/Coreqs: P: major in accounting and junior standing
Typically Offered: Fall/Spring/Summer