Courses

  • ACCT-2113 Accounting Principles I

    Purpose of accounting, recording transactions, preparing financial statements, the use of special journals and general and subsidiary ledgers, introduction of accounting principles, accounting for a merchandising firm and payroll accounting. This course is normally offered every semester.

  • ACCT-2213 Accounting Principles II

    Continuation of Accounting Principles I. Partnership accounting, corporation accounting, additional accounting principles, analyzing and interpreting financial statements, development of management decision-making accounting data, introduction to cost accounting and cost-volume-profit analysis. This course is normally offered every semester.

  • ACCT-3113 Intermediate Accounting I

    Study of accounting theory and assumptions underlying Generally Accepted Accounting Principles related to financial statements, generally, and current assets, specifically. Special consideration is given to pronouncements of the Financial Accounting Standards Board, the American Institute of Certified Public Accountants, the American Accounting Association and the Securities and Exchange Commission. This course is normally offered fall semester.

  • ACCT-3213 Intermediate Accounting II

    Continuation of Intermediate Accounting I. Study of Generally Accepted Accounting Principles related to plant assets, liabilities and capital, financial statement analysis, price level accounting, and leasing transactions. This course is normally offered spring semester.

  • ACCT-3313 Cost Accounting

    The development of cost and accounting data for internal use in planning, control and decision making by managers. Topics and techniques studied are job-order and process cost accounting; accounting for materials, labor and factory overhead costs; standard cost accounting; payroll; budgeting; responsibility accounting; cost-volume-profit analysis and direct costing. This course is offered every semester.

  • ACCT-3323 Managerial Accounting

    Study of the use of cost accounting data as a tool for planning, control and decision making by managers. Topics studied include the nature of costs and their behavior; design of job-order and process cost accounting systems; cost-volume-profit relationships and profit planning; segmented reporting; comparison of direct costing with absorption costing; control of operations through standard costs and flexible budgets; pricing of products and services; relevant costs for decision-making and capital budgeting. This course is offered as needed.

  • ACCT-3413 Income Taxation

    An introduction to the federal income tax, considering income, deductions, payment of tax and other matters relating to personal income tax returns. This course is normally offered fall semester.

  • ACCT-3513 Advanced Federal Taxation

    A continuation of the study of the federal income tax as it relates to corporations, partnerships and fiduciaries. Also included is the study of more specialized income tax problems and the federal Social Security, estate and gift taxes. This course is normally offered spring semester.

  • ACCT-3713 Accounting Information Systems

    Concepts underlying the analysis, design, use, control and audit of accounting information systems. The flow of accounting information through computerized information systems is emphasized. This course is offered as needed.

  • ACCT-4113 Advanced Accounting I

    A study of the application and theory of budgetary and fund accounting, with emphasis on governmental and not-for-profit entities. Other specialized accounting applications involving foreign operations and partnership accounting are also examined. This course is normally offered fall semester.

  • ACCT-4213 Advanced Accounting II

    A study of advanced accounting problems related to consolidations, mergers, acquisitions, branch operations, segment reporting, interim reporting and the Securities and Exchange Commission. This course is normally offered in the spring semester.

  • ACCT-4313 Advanced Cost Accounting

    Additional study in the development of cost and managerial accounting data for use in planning, control and decision making by managers. The course includes the use of such tools as linear regression, simulation and linear programming, and it also covers capital budgeting, segment performance and decision-making behavior under uncertainty. This course is normally offered in the summer semester.

  • ACCT-4413 Auditing

    Preparation toward a professional accounting career as a Certified Public Accountant in examining and rendering professional opinions on the fairness of organizations- financial statements. The course emphasizes the nature of auditing, internal control systems, auditing techniques and evidence, audit working papers and reports and professional ethics and independence. This course is normally offered in the fall semester.

  • ACCT-4423 Ethics and Auditing Concepts

    A continuation of the study of auditing, with emphasis given to internal, operational and compliance auditing, audit risk analysis and in-depth case analysis. Case studies are used for research and instructional purposes. This course is normally offered in the summer semester.

  • ACCT-4433 Income Tax Planning and Research

    A specialized study in the areas of tax planning and research. Emphasis is given to legal ways to minimize tax liability through yearly planning, elections and deferral of income. Extensive computerized tax research is performed to aid in tax planning. This course is offered as needed.

  • ACCT-4513 Financial Accounting Statement Analysis

    An in-depth study of contemporary accounting theory with primary emphasis on the pronouncements of the Financial Accounting Standards Board. The main objective is to gain deeper insights into the theory and critical analysis underlying Generally Accepted Accounting Principles and to apply them to financial statement preparation. Study centers on selected parts of the following FASB pronouncements: 1. statements of Financial Accounting Standards, 2. interpretations of ARBs, APB Opinions and FASB Statements of Standards, 3. technical bulletins, and 4. statements of Financial Accounting Concepts. This course is normally offered in the spring semester.

  • ACCT-4900 Independent Study in Accounting

    Assigned readings, reports and research projects based on the needs of the student. A maximum of 3 hours may be counted toward major. 1-3 semester hours; 50 hours work required for each hour of credit earned, with a maximum of 3 credit hours. This course is offered as needed.

  • ACCT-4990 Internship in Accounting

    Supervised and approved accounting internship with firm or organization; written and oral reports are required along with employer evaluation. 30 hours of work required for each hour of credit with a maximum of 3 credit hours. This course is offered as needed.

  • ACCT-5103 Accounting Analysis & Control

    The course will provide the skills to assist in evaluating issues related to a company's financing and operating activities based on the financial statements. The course will also focus on how managers can effectively use accounting information to improve performance.

  • ACCT-5113 Advanced Tax Accounting

    This course studies the evolution of alternative theories of accounting, including recognition, valuation, and measurement considerations. It includes the historical development of accounting and the standard setting process in financial accounting, and how that history has impacted current practice. Other topics include the regulation of financial reporting; the postulates, principles and concepts of financial accounting; and the conceptual strengths and weakness of current standards are explored, along with research techniques that advance the profession of accounting.

  • ACCT-5123 Advanced Auditing Concepts

    This course studies advanced concepts, theories, and techniques applied to external financial, governmental, and internal audit engagements.

  • ACCT-5133 Advanced Financial Accounting

    This course studies advanced concepts and techniques applied to consolidations theory and practice. Emphasis is on real-world applications of how information supports managerial decision-making