5000

Prerequisites: ACCT 2101 and ACCT 2102 with a grade of C or better. Expanded study of financial accounting theory of standards, conceptual framework, accounting cycle, income statement, balance sheet, statement of cash flows, time value of money, leases, cash and receivables, and inventories.

Prerequisites: ACCT 3101 or ACCT 5101 with a grade of C or better. Continuation of ACCT 3101. Topics include acquisition of plant assets, depreciation, intangibles, current liabilities, contingencies, long-term liabilities, stockholder's equity, dilutive securities, earnings per share, investments, financial accounting for income taxes, and error analysis.

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

Prerequisites: ACCT 3101 or ACCT 5101 with a grade of C or better. This course is a study of the theory and practice of auditing. The course provides a foundation of concepts and methods that enable auditors to fulfill their obligations with respect to auditing and attestation standards. Ethics, internal control, government regulation, and report writing are other topics emphasized.

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