ACCT110     FINANCIAL ACCOUNTING

3 sh

The study and appreciation of the process of financial reporting for business organizations including the preparation of financial statements.  Primary emphasis is on accounting concepts with an exposure to procedural techniques to give students a basic knowledge of the accounting process.  The course is designed for users of accounting information.

ACCT115     MANAGEMENT ACCOUNTING

3 sh

The study of the use of accounting data internally within a firm by managers in both manufacturing and non-manufacturing businesses.  The course teaches students to use accounting data for planning, controlling and making decisions concerning the optimum allocation of the firm's financial resources.  By completing ACCT110 and ACCT115, the student is provided a complete survey of the concepts and tools used by accountants.  Prerequisite:  ACCT110.

ACCT159     SPECIAL TOPICS:  FIRST YEAR STUDENT SEMINAR

1 sh

The first year seminar is designed to introduce the student to the culture and mission of the university within the context of an academic discipline of choice.  The course will explore the purpose of one's college education and provide the student an opportunity to become engaged with the academic field of interest.  The student will be introduced to basic college learning and study skills in the context of the content area.  Through ample class discussion of common readings, the student will engage in active learning.  Common co-curricular activities and the incorporation of a peer mentor component will facilitate the first year student's connection with fellow students and faculty in the university community.  Restricted to first semester, first year students.

ACCT200     EFFECTIVE WRITING FOR ACCOUNTING AND FINANCE

  3 sh

Acquaints students with the types of professional writing prevalent in Accounting and Finance, including communication of financial and managerial accounting information and information related to audit and tax engagements.  The primary emphasis is on preparing students to write proposals and reports appropriate to the accounting and financial environment.  Prerequisite:  ENGL100, ACCT115, CISC150, or permission of the instructor.   Enrollment will be restricted to students majoring in Accounting, Business Administration, Management of Technology or Computer Information Science, for whom it will fulfill a major requirement.

ACCT210     INTRODUCTION TO FEDERAL INCOME TAX

3 sh

The course introduces students to the federal income tax system, based on the Internal Revenue Code, its regulations and interpretations.  Emphasis is on the concepts of tax planning and compliance for business decision-making, and secondarily, for use in individual financial planning.  The course is required for Accounting majors, and it is a major elective for Management majors and in the Associate in Applied Science in Management program.  Prerequisite:  ACCT110 or permission of the instructor.

ACCT215     ACCOUNTING INFORMATION SYSTEMS

3 sh

A study of modern concepts of accounting information systems including accounting systems design for organizations of differing character and complexity.  Manual and automated accounting systems are reviewed including the transition from manual to automated accounting systems.  Designing internal controls and auditing of computerized systems are reviewed.  Prerequisite:  COMP150 and ACCT115.

ACCT300     COST ACCOUNTING

3 sh

An in-depth study of the basic principles and procedures of cost accounting that are most often found in use by typical manufacturing and service organizations.  The cost accounting cycle is studied in a step-by-step approach to the flow of costs.  Emphasis is on estimating, planning and controlling costs.  Prerequisite:  ACCT115.

ACCT333     ACCOUNTING FOR GOVERNMENTAL AND OTHER NON-PROFIT ENTITIES

3 sh

An introduction to the principles and standards used in not-for-profit accounting, as applied to governmental entities, health care organizations, colleges and universities, and all other non-profit organizations.  Prerequisite:  ACCT115.

ACCT335     INTERMEDIATE ACCOUNTING I

3 sh

Acquaints students with the theoretical foundation of generally accepted accounting principles for financial reporting and how those principles apply to a firm's asset, liability, and owners' equity accounts.  Asset accounts are examined in depth.  Prerequisite:  ACCT110.

ACCT340     INTERMEDIATE ACCOUNTING II

3 sh

A continuation of Intermediate Accounting I.  However, the application is to several advanced topics and topics pertaining to widely held public companies.  Material from Intermediate Accounting I is integrated and applied to these topics.  Prerequisite:  ACCT335.

ACCT410     ADVANCED TOPICS IN FINANCIAL ACCOUNTING

3 sh

The course develops topics stressing the relationship between specialized accounting functions and their impact on the financial statements of business organizations.  Prerequisite:  ACCT335.

ACCT420     AUDITING

3 sh

Introduces the standards and procedures underlying auditing.  Emphasizes current auditing practices within the public accounting profession and operational auditing practices.  Stresses risk analysis. Includes statistical sampling techniques.  Prerequisites:  ACCT335, and MATH107 or 312.

ACCT435     INTERNATIONAL ACCOUNTING

3 sh

Focuses on how and why accounting principles differ among countries, and also on financial and accounting issues facing a United States-based enterprise, which operates in international business.  Includes international auditing and taxation, as well as currency transaction and translation issues, and preparation of consolidated financial statements.  Prerequisite:  ACCT335.

ACCT450     ADVANCED TOPICS IN MANAGERIAL ACCOUNTING

3 sh

Designed to supplement and integrate Cost Accounting, Intermediate Accounting, and Management:  Concepts and Strategies.  Course approach emphasizes strategic cost management and the impact of managerial accounting information on employees’ behavior within a company.  Prerequisites:  ACCT300, 335, MANG315, and MATH180 or 141.