-
ACCT 2301 Principles of Accounting I
Prerequisite(s): None.
An introduction to the identification and analysis of business transactions and the financial accounting information system that captures them. Included is the flow of activities within the system culminating in the four basic financial statements of a for-profit business. Emphasis is placed on the use of these financial statements to make business credit and investment decisions.x.
-
ACCT 2303 Principles of Accounting II
Prerequisite(s): ACCT 2301.
An introductory course designed for managers throughout the organization and the tools they use in performing the planning and controlling of operations. Students will be introduced to: internal use reporting developed from the accounting information system; budgeting; determining product costs; and analyzing costs as to function and behavior. Interesting questions are discussed such as: How does a manager use accounting goals to motivate employees? How does a marketing department determine price? How does an organization determine what data to capture in the accounting information system?
-
ACCT 3304 Individual Income Taxes
Prerequisite(s): ACCT 2303.
Current federal revenue acts affecting individual tax returns; procedures for computing the income tax liability of individuals. Practice in solving typical problems and in the preparation of tax returns.
-
ACCT 3315 Intermediate Management Accounting
Prerequisite(s): ACCT 2303.
Corequisite(s): None.An in-depth study of the accounting tools managers use in performing the planning and controlling of operations. Students will develop and analyze internal reports for service as well as manufacturing companies, determine how the cost of a product is determined under several cost flow systems, allocate the costs of support departments, and prepare detailed variances and interpret the results.
-
ACCT 3317 Accounting Information Systems
Prerequisite(s): ACCT 2303.
An active, hands-on class that equips the accountant with both knowledge and skills to evaluate and create an accounting information system; work with a relational data base; evaluate and implement control systems; and assess and implement an accounting reporting system. Also included are current uses of technology in accounting utilizing several software applications.
-
ACCT 3324 Intermediate Financial Accounting
Prerequisite(s): ACCT 2301.
This course aims at equipping students with the fundamental financial accounting concepts and techniques underlying the preparation and interpretation of financial statements of business organizations. It also covers the procedures involved in recording business transactions and events using the double-entry system, conceptual framework for financial reporting, codification of accounting standards, and the accounting for all general ledger accounts.
-
ACCT 4200 Accounting Communication
Prerequisite(s): ACCT 3324.
Corequisite(s): None.This course addresses basic writing mechanics; effective business writing principles, including organization, clarity, and conciseness; ability to exchange technical information and ideas with co-workers and other professionals; prepare documents and presentations that are concise, accurate, and supportive of the subject matter; document and cross-reference work performed and conclusions reached in an accurate manner; assist clients in recognizing and understanding implications of critical business issues by providing recommendations and informed opinions; and prepare and present written work products in the form of memos, letters, opinions, and reports—such as audit reports—to others.
-
ACCT 4201 Accounting Research
Prerequisite(s): ACCT 4302.
Corequisite(s): None.This course addresses the identification, organization, and integration of diverse sources of information such as online authoritative literature and pronouncements to reach a conclusion or make a decision. Additionally, this course addresses the analyzation of accounting and taxation issues by reviewing information, using empirical data and analytical methods, recognizing data in patterned activities, forecasting, and integrating data. CPA’s may be asked to conduct research and analysis when providing attest services, professional accounting services, or professional accounting work for clients and/or employers.
-
ACCT 4301 Advanced Accounting
Prerequisite(s): ACCT 3324.
Study and application of generally accepted accounting principles (GAAP) to specialized problems in mergers and acquisitions; consolidated financial reporting; partnership accounting; foreign currency transactions; foreign currency translation and remeasurements for reporting purposes. Study of GAAP for government and nonprofit entities, fund accounting and reporting practices.
-
ACCT 4302 Auditing
Prerequisite(s): ACCT 3317 and ACCT 3324.
Standards and procedures in making audits and examinations of the accounting records of business enterprises; preparation of work papers; the content and forms of qualified and unqualified auditor’s opinions; types of audits; ethics of the profession.
-
ACCT 4314 Taxation for Corporations and Other Entities
Prerequisite: ACCT 3304.
Federal income tax determination for corporations and the impact of decisions on the corporation and shareholders; tax issues relating to “S corporations”, partnerships, estates and trusts. Tax research is a substantial component of the course, representing one-third of the course content.
-
ACCT 4316 Internal Control and Risk Assessment
Prerequisite(s): ACCT 3315.
This course integrates the content of the management accounting, accounting information systems, and auditing courses by exploring how managers utilize internal control and risk assessment principles and practices to improve organizational activities. An integrated approach is utilized to understand methods that optimize the long term value of the firm.
-
ACCT 4322 Advanced Auditing Issues
Prerequisite(s): ACCT 4302.
Corporate governance issues and the impact on the auditing profession and accounting disclosures, additional attestation requirements from auditors, other non-attestation engagements, internal audit and audit committees, compliance and government audit, and legal liability of accounts. The course includes a substantial research and writing component representing two-thirds of the course content.
-
ACCT 4337 Financial Statement Analysis and Valuation
Prerequisite(s): ACCT 4301 and MIS 3330 and FINA 3320.
Study and application of analytical tools and techniques for analyzing corporate financial statements and related information. Financial statement analysis enables the user to assess the operating, investing, and financing activities of the corporation in an industry context to make inferences regarding historical success as well as prospective profitability and cash flows.
-
ACCT 4340 Accounting Internship I
Prerequisite(s): ACCT 2303 and approval of the department chair.
The course is an integrating field experience by which students learn actual business practices by undertaking responsible role in an organization. The students develop interpersonal skills while acquiring practical knowledge in their disciplines. The students are exposed to various work roles and career choices. This course may be repeated twice for credit. Open to junior and senior H-Campus (residential) students only.
-
ACCT 5362 Accounting Principles
Prerequisite(s): None.
This course is designed to introduce students to the basic principles and techniques of both financial and managerial accounting. It examines the procedures and processes involved in the preparation of basic financial statements and cost-related reports for managerial use. It also covers the application of these principles in evaluation, interpretation, and utilization of accounting information in credit, investment, strategic, organizational and operational decisions.
-
ACCT 6322 Advanced Auditing Issues
Prerequisite(s): ACCT 6352.
An advanced review of the auditing and attestation function, as defined by the American Institute of CPAs. The review encompasses the areas of (a) ethics, professional responsibilities and general principles, (b) assessing risk and developing a planned response, (c) performing further procedures and obtaining evidence, and (d) forming conclusions and reporting.
-
ACCT 6352 Accounting for Managers
Prerequisite(s): (ACCT 5362 and ECON 5363) or BUSA 5300.
The course covers accounting application and information relevant to managers in the current corporate environment. It includes analyzing corporate financial statements to assess the operating, investing, and financing activities of the corporation in an industry context; internal accounting topics like C-V-P analysis; decision-making and budgeting. Topics relevant to a public company like the IPO process and SEC filings will also be covered. The course includes coverage of legal and ethical issues facing accountants as well as highlighting international accounting differences. Graduate Business Programs only.
Showing only courses in the current catalog. View all catalog courses, including courses not offered this catalog year.