Courses

Each course is worth one credit unit unless otherwise specified.

ACCT 211 Introduction to Financial Accounting

Financial Accounting with emphasis on the concepts and standards for financial reporting in corporate accounting. Prerequisite: sophomore standing

ACCT 212 Introduction to Management Accounting

Introduction to uses of accounting data for planning, control and decision making. Prerequisite: ACCT 211.

ACCT 213 Introduction to Financial and Managerial Accounting

A survey of both financial and managerial accounting. Financial accounting and reporting will be explored from a user perspective. Students will also learn to use managerial accounting information for planning, control, and decision-making. This course is open to non-business majors and pre-M.B.A. students. It cannot be used to fulfill the undergraduate foundation requirements for business majors.

ACCT 295 Special Topics in Accounting

This course allows for an in depth study of a specialized topic in accounting, tax or accounting information systems. The topic will vary with instructor and student interests.

ACCT 301 Federal Taxation of Individuals

A study of the tax laws applicable to individuals and business owners. Prerequisite: ACCT 211.

ACCT 303 Financial Accounting I

A study of the process in establishing Generally Accepted Accounting Principles, basic accounting concepts, financial statements, unusual income reporting items, accounting for assets and their related revenues and expenses. Prerequisite: ACCT 211 with a grade of C or higher.

ACCT 304 Financial Accounting II

Accounting for current and long-term liabilities, stockholder’s equity, cash flow statements and error correction. Prerequisite: ACCT 303 with a grade of C or higher.

ACCT 310 Accounting Information Systems

The purpose of this course is to examine contemporary topics concerning the use of information technology (IT) and Accounting Information Systems (AIS) by modern business organizations and to explore the accountant’s potential role as user, manager, auditor and/or designer of such technologies and systems. Prerequisites: junior standing, ACCT 212 and ACCT 303 or permission of instructor. The course is open only to accounting majors and minors. ACCT minor requirement also open to MIS majors and MIS minors (with instructor approval).

ACCT 400 Accounting/AIS Internship

(0.5 Unit) (Pass/Fail only)

Students will complete a 120 hour internship in accounting, auditing, tax or information systems with a business, governmental or not-for-profit entity. Emphasis is on a relevant learning environment and acquisition of appropriate career skills at a suitable level of responsibility. Prerequisite: Accounting major; junior standing; and permission of instructor and accounting department chair.

ACCT 402 Federal Taxation of Entities

A study of the tax laws applicable to corporations, partnerships. Corporations and L.L.C.s Tax research is a part of the course. Prerequisite: ACCT 303.

ACCT 406 Auditing I

The theory and practice of external auditing, including a review of generally accepted auditing standards (GAAS) for audit planning, field work, and reporting as well as the Code of Professional Conduct and the accountant’s legal liability. Accounting and review services and agree-upon procedures are also discussed. Prerequisite: ACCT 304.

ACCT 407 Financial Accounting III

A study of accounting for inter-corporate investments, consolidated statements, foreign operations, disaggregated information and partnerships. Prerequisite: ACCT 304.

ACCT 410 Information Systems Security and Control

The purpose of this course is to examine the principle vulnerabilities of and threats to business information technology and accounting information systems and to examine the corresponding information security and internal controls necessary to protect organizational IT and AIS resources and reduce risks associated with such technologies and systems. Prerequisite: ACCT 304.

ACCT 411 Current Issues in Accounting

This course includes in depth studies of advanced topics in accounting, tax or accounting information systems. The subjects will vary with instructor and student interest. Prerequisite: ACCT 304.

ACCT 421 Managerial Cost Accounting

Use of cost data for product costing, managerial planning, control and decision-making. Prerequisite: ACCT 212 with a grade of C or higher and ACCT 303.

ACCT 485 Independent Study

Content to be determined by instructor.