Accounting
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ACCT121, 122 (3, 3)
Fundamentals of Accounting
Emphasis upon understanding the accounting cycle and the
content and preparation of financial statements. Cost and
managerial concepts examined. Fall, Spring
ACCT320 (3)
Business Communication
Designed for the accounting major, this course focuses on
techniques of successful communication in the business world.
The course introduces strategies for various business situations
including memos, letters, meetings, presentations, reports, and
electronic correspondence. The course also examines methods
of organizing and presenting information and of developing a
professional communication style. Prerequisites: COMM104,
ENGL215. Spring
ACCT321, 322 (3, 3)
Intermediate Accounting
Accounting theory and problems in the classification of
transactions, asset and liability valuation, income determination,
and the presentation and interpretation of financial statements.
Study of generally accepted accounting principles. Students may
not enroll in ACCT321, 322 unless they have obtained a grade
of C or higher in ACCT121, 122. A grade of C or higher in
ACCT321 is required for admission to ACCT322. Prerequisite:
ACCT122, INFS215. Fall, Spring
ACCT330 (3)
Cost and Managerial Accounting
Study of cost determination, accumulation, and allocation
procedures. Preparation and utilization of financial information
for internal management purposes; emphasis on job order, process
and standard costs systems cost-volume-profit relationship,
relevant cost, budgeting, performance evaluation, and control.
Prerequisite: ACCT122. Fall
ACCT365 (3)
Individual Taxation
Study of federal income taxation of individuals, of business expenses,
and of property transactions. Prerequisite: ACCT121. Fall
ACCT45 (3)
Accounting for Not-for-Profit Organizations
The study of the fundamental accounting systems used by
government, hospitals, schools, and other not-for-profit
organizations. Topics include the budgeting process, and the
analysis and interpretation of non-profit financial statements.
Prerequisite: ACCT122. Fall
ACCT456 (3)
Advanced Accounting
Study of accounting for business combinations and the preparation
of consolidated financial statements; foreign currency financial
statements; SEC reporting. Prerequisite: ACCT322. Spring
ACCT465 (3)
Auditing
Internal and external auditing; current professional standards,
ethics of the auditor with emphasis on internal control and
evidence gathering. Prerequisite: ACCT322. Fall
ACCT467 (3)
Corporate Taxation
Studies federal income taxation of corporations, partnerships,
estates, and trusts. Prerequisite: ACCT365. Spring
ACCT476 (3)
Accounting Information Systems
Planning and operation of electronic data-processing systems in
accounting and the use of the information generated for financial
reporting and control. Prerequisites: ACCT112 and junior class
standing. Spring
ACCT500 (2)
Survey of Accounting
Studies fundamental concepts of financial accounting. Topics
include the accounting cycle, financial statement preparation,
content and analysis of financial statements. Not available for
MBA program. Fall, Spring
ACCT586 (3)
Tax Research
Study of the legislative, administrative, and judicial sources of tax
law, as well as the resources and techniques used to find a
competent and professional conclusion to a tax problem. Extensive
research of tax issues and presentation of research is required.
Prerequisite: ACCT365. Recommended: ACCT467. Fall
ACCT615 (3)
Accounting Theory
An examination of the standard-setting process and selected
accounting research, and analysis of major problem areas of
financial accounting. A research paper is required. Prerequisite:
Equivalent of 1 year of intermediate accounting. Spring
ACCT620 (3)
Financial Statement Analysis
This course develops the skills necessary to interpret and use
financial statement information effectively to assess profitability
and risk, and provides a framework for business analysis and
valuation. Requirements include research and written analysis of
financial statements, SEC filings, and other public disclosures.
Prerequisites: ACCT 121, 122.
ACCT625 (3)
Financial Analysis and Reporting
Develops business leaders' financial-statement literacy. Topics
include: understanding the nature of business transactions;
identification of relevant economic events for reporting;
determination of appropriate financial measures for those
events; analysis of the effects of those events in organization's
performance and financial condition. Not available for MBA program.