Course Descriptions

 
ACCT 130 Fundamentals of Accounting (3)
Spring: All Years       
General purpose accounting and reporting issues and procedures that affect small businesses and their operators. May not be applied to any business major. May not be taken for credit by anyone who has completed ACCT 330 or ACCT 375, or any equivalent course.


ACCT 230 Principles of Accounting I (3)
Fall: All Years        Spring: All Years        Summer: All Years
From a user's perspective, an introduction to the content and concepts underlying the three basic financial statements prepared by management for use by investors and creditors. Includes financial statement analysis.


ACCT 231 Principles of Accounting II (3)
Fall: All Years        Spring: All Years        Summer: All Years
An introduction to the content and concepts of financial information for management's use in directing operations. Topics include cost behavior, product costing, actual and standard costs, cost-volume-profit analysis, relevant costs, operational and capital budgeting, and present value analysis.
Prerequisite:  ACCT 230 

ACCT 304 Legal Environment of Business (3)
Fall: All Years        Spring: All Years        Summer: All Years
Introduction to the American legal system, legal and regulatory environment of business, ethics and social responsibility, contracts, agency, and business organizations.


ACCT 306 Contracts and Business Entities (3)
Fall: All Years       
Study of contracts, agency, business organizations (including all forms of partnerships, corporations and limited liability companies), and securities regulation.
Prerequisite:  ACCT 304 

ACCT 307 Commercial Transactions, Property and Special Topics (3)
Fall: All Years        Spring: All Years        Summer: On Demand
Detailed study of Uniform Commercial Code (sales contracts, commercial paper and secured transactions), creditors' remedies, bankruptcy, property (real, personal and intellectual), bailments, trusts and estates, insurance law and professional responsibilities.
Prerequisite:  ACCT 304 

ACCT 321 Employment Law (3)
Fall: On Demand        Spring: On Demand        Summer: On Demand
An exploration of the legal nature of the employment relationship including contract and liability issues and major stages of the employment relationship, including hiring, evaluation and termination. Coverage includes antidiscrimination law and the Family and Medical Leave Act. Same as PARA 321.
Prerequisite:  ACCT 304 

ACCT 330 Intermediate Accounting I (3)
Fall: All Years        Spring: All Years       
Review of the accounting process and basic financial statements. Analysis of conceptual framework, working capital and fixed assets. Research using the Financial Accounting Research System (FARS). May be taken concurrently with Acct 315 or Mgmt 370.
Prerequisite:  ACCT 231  OR MGMT 370 

ACCT 331 Intermediate Accounting II (3)
Fall: All Years        Spring: All Years       
Valuation and reporting of investments, liabilities, leases, pensions, deferred taxes, owners' equity/EPS and cash flows, including financial analysis and disclosures. Continues development of research skills using FARS.
Prerequisite:  OR ACCT 330 

ACCT 340 Introduction to Taxation (3)
Fall: All Years        Spring: All Years        Summer: On Demand
Outline of federal tax system: tax elements of business planning, including capital investment and employment decisions.
Prerequisite:  ACCT 231 

ACCT 350 Cost Accounting (3)
Spring: All Years       
Emphasis on costing systems, including job order and process costing, joint and operation costing, ABC, variable costing and standard costing with variance analysis.
Prerequisite:  ACCT 231 

ACCT 375 Accounting Systems (3)
Fall: All Years        Spring: All Years       
Developing, organizing, and using accounting data in a computerized environment; emphasis on accounting applications using computerized spreadsheets, databases, and general ledger software.
Prerequisite:  ACCT 330  CSIS 104 

ACCT 420 International Accounting (3)
Fall: All Years       
Focus on current applied managerial and financial methodologies in the international environment. Theoretical and philosophical arguments will be presented and discussed concerning the world-wide diversity of accounting policies.
Prerequisite:  ACCT 231 

ACCT 430 Advanced Accounting (3)
Fall: All Years       
Study of consolidations, partnerships, and other advanced topics. Continues development of research skills using FARS.
Prerequisite:  ACCT 331 

ACCT 431 Non-Profit Accounting (3)
Fall: On Demand       
Study of accounting, legal, and tax issues of governmental and other not-for-profit entities.
Prerequisite:  ACCT 330 

ACCT 441 Individual Income Tax (3)
Spring: All Years       
Fundamentals of federal income tax preparation for individuals.
Prerequisite:  ACCT 340 

ACCT 443 Corporate/Partnership Tax (3)
Fall: All Years       
Tax planning and return preparation for corporations, S corporations, and partnerships.
Prerequisite:  ACCT 340 

ACCT 446 Estate, Gift and Trust Taxation (3)
Fall: All Years       
Federal estate and gift tax; income taxation of estates and trusts; fundamentals of estate planning. Same as PARA 446.
Prerequisite:  ACCT 340 

ACCT 460 Audit I [  W ] (3)
Fall: All Years       
Coverage includes the theory of auditing, generally accepted auditing standards, audit reports, quality control, ethical decisions, accountants' liability, fraud detection, audit objectives and procedures, management assertions, audit planning analytical review, risk analysis, internal control evaluation, and tests of controls.
Prerequisite:  ACCT 331 

ACCT 461 Audit II (3)
Spring: On Demand       
Coverage includes the concepts of testing balances, auditing by cycles, audit sampling and applications, and compilation and review engagements. There will be additional coverage of generally accepted auditing standards, audit reports, quality control, fraud detection audit objectives and procedures, management assertions, audit planning, analytical review, risk analysis, internal control evaluation, and tests of controls. The course will include an integrated audit case.
Prerequisite:  ACCT 460 

ACCT 469 Internship (1-12)
Fall: On Demand        Spring: On Demand        Summer: On Demand
A supervised practical experience in accounting. A maximum of 12 internship credits may be applied to the degree.
Prerequisite:  ACCT 231  ACCT 375 

ACCT 490 Topics in Accounting (1-3)
Fall: On Demand        Spring: On Demand        Summer: On Demand
This course may be repeated since content may vary.


ACCT 590 Topics in Accounting (1.#QNAN-1.#QNAN)
Fall: On Demand        Spring: On Demand        Summer: On Demand