ACCOUNTING (ACCT)
ACCT 201 - FINANCIAL ACCOUNTING
Prerequisite: None
The first of a two-course sequence in basic accounting. This course develops an understanding of the basic elements of financial accounting. Students are introduced to accounting concepts, procedures, and terminology. Topics covered include processing of transactions through the accounting cycle, applying generally accepted accounting principles, and preparing and interpreting of financial statements.
Credit: 3
ACCT 202 - MANAGERIAL ACCOUNTING
Prerequisite: ACCT 201
The second of a two-course sequence in basic accounting. This course develops an understanding of the basic elements of managerial accounting. Students are introduced to accounting information for the purpose of making informed business decisions. Topics covered include the accounting information necessary for managers to plan operations, control activities, evaluate performance, and make decisions.
Credit: 3
ACCT 205 - ACCOUNTING INFORMATION SYSTEMS
Prerequisite: ACCT 201, MIS 221
A study of the accounting information system as a component of an integrated enterprise system. The information system will be analyzed to identify weaknesses and recommend improvements to internal control. System documentation techniques are studied.
Credit: 3
ACCT 206 - FORENSIC ACCOUNTING
Prerequisite: ACCT 201
This course provides an introduction to the areas of forensic accounting and fraud investigation in organizations with an emphasis on its detection and prevention. It examines the nature and causes of financial and occupational fraud, ways to prevent and deter fraudulent conduct, and procedures for uncovering and investigating fraud.
Credit: 3
ACCT 207 - INTERMEDIATE ACCOUNTING I
Prerequisite: ACCT 201
A review of the fundamental accounting processes followed by a detailed analysis of the contents of the balance sheet, income statement and statement of cash flows.
Credit: 3
ACCT 208 - INTERMEDIATE ACCOUNTING II
Prerequisite: ACCT 207
A detailed analysis of financial reporting under Generally Accepted Accounting Principles. Emphasis is placed on the accounting treatment and disclosures required for balance sheet items (assets, liabilities, and owner’s equity).
Credit: 3
ACCT 302 - COST MANAGEMENT
Prerequisite: ACCT 202
An in-depth study of selected cost and management accounting topics. The purpose of the course is to provide future managers with the cost accounting methods used to determine product costs for internal, management, and external financial reporting.
Credit: 3
ACCT 308 - FEDERAL INCOME TAXATION OF INDIVIDUALS
Prerequisite: ACCT 201, MIS 221
A study of federal income tax law as it relates to the individual taxpayer including gross income, exclusions, deductions, capital gains and losses, tax credits and the Alternative Minimum Tax.
Credit: 3
ACCT 309 - FEDERAL INCOME TAXATION OF BUSINESS
Prerequisite: ACCT 201, MIS 221
A study of federal income tax law as applied to various forms of business entities, including sole proprietorships, C corporations, S corporations and partnerships.
Credit: 3
ACCT 321 - BUSINESS SPREADSHEETS
Prerequisite: MIS 221 (taken in the last 4 years), ACCT 201
An advanced study of the development and implementation of spreadsheets as applied to business applications, including worksheet design, problem organization and results presentation. The course prepares the student for the Microsoft Office Excel certification exam.
Credit: 3
ACCT 406 - AUDITING AND PROFESSIONAL ETHICS
Prerequisite: ACCT 205, ACCT 207, and MATH 108
A study of auditing principles and procedures including the study of internal control to prevent fraud, the professional ethics and legal responsibilities of the public accountant and the preparation of working.
Credit: 3
ACCT 453 - SPECIAL TOPICS FOR ACCOUNTING
Prerequisite: ACCT 208
A course devoted to various topics related to current issues in accounting. May be repeated once for different topics with the approval of accounting faculty.
Credit: 3
ACCT 514 - ACCOUNTING SPECIAL TOPICS
Prerequisite: Take ACCT 208, ACCT 302, ACCT 309, ACCT 406
This course will explore one or more topics that augment or build upon the core MBA (accounting concentration) curriculum. Topics may include but are not limited to, financial accounting, cost accounting, auditing, forensic accounting, taxation, accounting information systems, the state of the profession, and professional responsibility. This course may be repeated once.
Credit: 3
ACCT 535 - FUND AND NON-PROFIT ACCOUNTING
Prerequisite: ACCT 208
An introduction into the fundamental knowledge for understanding the operation of governmental and non-profit entities, their accounting and financial reporting practices, and the standards that shape their accounting and financial reporting systems. Prerequisites: Intermediate Accounting II.
Credit: 3
ACCT 540 - ADVANCED ACCOUNTING
Prerequisite: ACCT 208
A study of topical advanced accounting issues such as business combinations and consolidation accounting, accounting for international (i.e. foreign currency) transactions and translations, interim and segment reporting, and partnership accounting. Prerequisite: Intermediate Accounting II.
Credit: 3