ACCOUNTING (ACCTG)

UNDERGRADUATE COURSES

ACCTG 201 Principles of Financial Accounting 3(3-0)
Introduction to accounting as the language of business. Emphasis on reasoning and logic of external reporting model. May include computer-based applications. Prerequisite: MATH 121. (*)

ACCTG 202 Principles of Managerial Accounting 3(3-0)
Managerial uses of accounting information, including cost-based, decision making, differential accounting, and responsibility accounting. May include computer-based applications. Prerequisite: ACCTG 201, (*)

ACCTG 301 Intermediate Accounting I 3(3-0)
Conceptual framework, accounting cycle, financial statements, time value of money, revenue recognition, and accounting for cash, receivables, inventory, and long-term assets. Prerequisites: ACCTG 202 and junior standing. (F)

ACCTG 302 Intermediate Accounting II 3(3-0)
Investments, liabilities, bonds, leases, income taxes, pensions, employee benefit plans, shareholder equity, earnings per share, accounting changes and errors, and the statement of cash flows. Prerequisite: ACCTG 301. (S)

ACCTG 311 Federal Income Tax 3(3-0)
Federal income tax as applied to income recognition, exclusions from income and property transactions of individuals. Introduction to tax research resources and techniques. Prerequisite: ACCTG 301. (*)

ACCTG 320 Cost Accounting 3(3-0)
Accounting procedures applicable to industries with emphasis on job order process costs, standard cost and profit planning including differential costs, internal profit and price policies, and capital budgeting. Prerequisites: ACCTG 202 and junior standing. (*)

ACCTG 401 Advanced Financial Accounting 3(3-0)
Application of fundamental theory to partnerships, international operations, consolidated statements, and business combinations; introduction to government. Prerequisite: ACCTG 302. (*)

ACCTG 404 CPA Law 3(3-0)
Business law as found in the Business Law section of the Uniform CPA examination. Prerequisite: senior standing, accounting major. (*)

ACCTG 410 Auditing 3(3-0)
A study of the systematic process by which external financial statements and other management assertions are verified and reported upon by independent, internal, and governmental auditors. Prerequisite: ACCTG 302. (F,S)

ACCTG 411 Corporate, Estate and Gift Tax 3(3-0)
Taxation of corporations, partnerships, estates/trusts. Analysis of mergers and dissolution of corporations. Introduction to estate/gift taxes and international taxation. Prerequisite: ACCTG 311. (*)

ACCTG 430 Accounting Information Systems 3(3-0)
The study of design and implementation of accounting information systems. Attention directed to the traditional accounting model and its relationship to computerized accounting information systems. Prerequisites: ACCTG 301, 311, and 320. (*)

ACCTG 440 Governmental/Non-Profit Accounting 3(3-0)
A study of advanced accounting topics especially as concerns not-for-profit entities with emphasis on governmental accounting. Prerequisites: ACCTG 202 and junior standing. (*)

ACCTG 475 International Accounting 3(3-0)
A study of the accounting issues that affect the global economy. Topics include history of international accounting and various international accounting models. Prerequisite: ACCTG 302. (*)

ACCTG 490 Special Projects (1-6 VAR) (*)

ACCTG 491 Special Topics (1-3 VAR) (*)

ACCTG 495 Independent Study (1-3 VAR)
Prerequisites: senior standing, accounting major and adviser permission. (*)

ACCTG 498 Internship (1-6 VAR)
Supervised field work in selected business, social and governmental organizations; supplemented by written reports. (S/U grading.) Prerequisites: junior or senior standing in School of Business and permission of internship coordinator. (*)

GRADUATE COURSES

ACCTG 510 Managerial Accounting 3(3-0)
Accounting concepts and methods utilized in managerial planning, budgeting, controlling, and evaluating to optimize decision making. Prerequisite: Admission to MBA or permission of MBA Director. (*)

ACCTG 511 Tax Planning and Research 3(3-0)
Advanced study of tax research methodology, IRS and professional guidelines on tax positions, appreciation of research skills, planning techniques to individual, corporate, partnership cases. Prerequisite: ACCTG 311. (*)

ACCTG 520 Advanced Cost Management Systems 3(3-0)
Cost systems supporting new management philosophies–JIT, total quality management, continuous improvement, process reengineering. Activity-based costing, target costs, cost of quality. Prerequisites: ACCTG 320 and Admission to MBA or permission of MBA Director. (*)

ACCTG 561 Current Issues in Auditing 3(3-0)
Current issues related to evolving auditing models - internal or external. Prerequisites: ACCTG 410 and Admission to MBA or permission of MBA Director. (*)

ACCTG 571 Current Issues in Accounting 3(3-0)
In-depth discussion of various problems in accounting Prerequisite: Admission to MBA or permission of MBA Director. (*)

ACCTG 575 International Accounting 3(3-0)
A study of the accounting issues that affect the global economy. Topics include various international accounting models, multinational tax issues, and financial analysis. Prerequisite: ACCTG 510. (*)

ACCTG 591 Special Topics 3(3-0)
Critical review and discussion of relevant accounting topics. (*)

ACCTG 592 Research (1-6 VAR)
The student will work under the close supervision of a graduate faculty member in basic or applied research resulting in a thesis or report of high academic quality. (I/P and S/U grading) (*)

ACCTG 595 Independent Study (1-3 VAR)
Individual study of a subject determined by the instructor and student with permission of the director. Prerequisite: Admission to MBA or permission of MBA Director. (*)

ACCTG 598 Internship (1-3 VAR)
Supervised field work in selected public, private, government organizations, supplemented by written reports. Prerequisite: Admission to MBA or permission of MBA Director. (S/U grading) (*)

ACCTG 599 Thesis Research (1-6 VAR) (*)