ACCT - Accounting

A study of the underlying principles of accounting. The analysis of business transactions and financial statements is emphasized with particular focus on the use of accounting information for external decision-making.

Prerequisite ACCT 2101. Introduces the managerial aspects of accounting and the use of information for internal decision-making. Topics include product costing, break-even analysis, master budgets, performance evaluation and capital budgeting.

Prerequisite: Admission to the College Honors Program and sophomore classification. A general interdepartmental seminar.

Prerequisite: Admission to the College Honors Program and sophomore classification. A general interdepartmental seminar.

Prerequisites: ACCT 2101 with a grade of C or better, and ACCT 2102 with a grade of C or better. An advanced study of the theory, principles, and procedures of financial accounting. This includes study of the conceptual framework, the fundamental accounting process, financial statements, revenue recognition, the time value of money, and the major accounting and reporting issues relating to current assets.

Prerequisite: ACCT 3101 with a grade of C or better. A continuation of ACCT 3101 providing advanced study of the current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general purpose financial statements for external users. Topics include the accounting and reporting of long-term assets, current and long-term liabilities, stockholders equity, income taxes, stock based compensation, earning per share, and accounting changes/corrections.

Prerequisites: ACCT 3101 with grade of C or better. A study of the fundamentals of accounting information systems. Major topics include transaction processing, internal controls and the effects of information technology on the accounting profession.

Prerequisite: ACCT 2102. A study of the international accounting aspects of managerial accounting, financial accounting, accounting theory, auditing, and taxation. This course may be used to fulfill one of the three required global perspectives overlay requirements.

Prerequisites: ACCT 2101. A study of the federal income tax laws as they relate to individuals.

Prerequisites: ACCT 2101. A study of the federal income tax laws as they relate to individuals.

Prerequisite: ACCT 2102 with a grade of C or better. An in-depth study of the concepts and practices underlying manufacturing, merchandising, and service firms' internal management of accounting information systems. The course focuses on the development and use of accounting data for (1) determining product costs, (2) making management decisions, (3) planning and controlling operations, and (4) performance evaluations.

Prerequisite: ACCT 3120 with a grade of C or better. A continuation of ACCT 3120. This integrative case-based course addresses cost and management accounting topics in in-depth real world scenarios to help management formulate and execute its strategy. Topics include design and implementation of cost measurement systems for production and strategy choice, issues in variance analysis, transfer pricing, enhancement of quality, timeliness and the measurement of profitability, performance measurement and incentive systems.

Prerequisite: ACCT 3116. A study of the federal income tax laws as they relate to corporations and partnerships.

Prerequisites: ACCT 3101 with a grade of C or better. This capstone course is a study of the theory and practice of auditing. The course provides a foundation of concepts and methods that enable auditors to express an opinion on management assertions. Auditing standards at the national level are stressed. The evolution of international standards as a result of multicultural diversity are presented. Ethics, internal control, government regulation, and report writing are other topics emphasized.

This course meets special needs of students and/or the community. Approval of the department chairperson is required prior to registration. This course is repeatable for credit.

Individually designed and planned learning experience involving field experience and study in the private and public sector. Approval of the department chairperson is required prior to registration. This course is repeatable for credit.

Investigation of a topic of special interest, with reports given to the instructor. Approval of the department chairperson is required prior to registration. This course is repeatable for credit.

See the International Studies section of the catalog for details. This course is repeatable for credit.