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.

This course serves as an introduction to the accounting profession with an emphasis on career planning and professional development. Students will examine issues such as ethics, professional conduct, career options, and professional designations as they relate to the accounting profession.

Prerequisites: ACCT 2101 and ACCT 2012 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.

Prerequisite: ACCT 3101 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 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.

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 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.

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.