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Accounting Course Offerings

ACCT 205 Financial Accounting
A complete and balanced treatment of the concepts and procedures used by business organizations to measure and report their performance. Emphasizes the accounting cycle and preparation of the income statement, balance sheet and statement of cash flows. Financial statement analysis and interpretation is introduced. Covers income from merchandising operations, internal control, current and long-term assets, liabilities and stockholders’ equity. 

ACCT 206 Managerial Accounting (for non-accounting majors)
The course includes managerial information for planning, controlling and decision-making. Cost concepts and behaviors are studied and used for product-costing in job-order and standard-costing systems, and for performance evaluation, tactical and budgeting decisions. The emphasis is on the use of accounting information by managers. This course is not open to accounting majors. Prerequisites: ACCT 205, BUAD 142 or CSCI 110.

ACCT 229 Fraud Investigation 1 (2 credits)
This course explores the various forms of occupational fraud: who commits fraud, why and how fraud is committed, and how to prevent and detect fraudulent activities. Prerequisites: BUAD 142, BUAD 210, BUAD 231, ACCT 205 with a grade of C or better.

ACCT 305 Accounting Information Systems
This course combines methodologies, controls and accounting techniques with information technology. Topics include processes and flow of various business transaction cycles, recognition and implementation of internal controls, data integrity and security, database theory and application, and current trends in information systems. Prerequisites: BUAD 142; ACCT 205. Spring semester.

ACCT 315 Managerial Cost Accounting (for accounting majors)
Covers concepts, systems, planning and control, cost behavior, and decision-making. The course integrates both traditional and contemporary issues in cost management and decision-making. The course emphasizes both the preparation of reports and the accountant’s role in the management decision-making process. Students who have already taken ACCT 206 cannot take this course. Prerequisites: ACCT 205, BUAD 228, BUAD 142 or CSCI 110. BUAD 228 can be taken concurrently with ACCT 315. Fall semester.

ACCT 316 Advanced Cost Accounting (2 credits)
This course is designed for accounting majors that require advanced study in cost-accounting topics. Topics covered may include, but are not limited to, contemporary management, quantitative techniques, report generation and analysis. Prerequisite: ACCT 206 or ACCT 315. Spring semester during first seven weeks.

ACCT 319 Federal Income Tax
Topics include individual, partnership, corporate, payroll, installment sales, depreciation and asset cost-recovery systems, sales and exchanges, capital gains and losses, and legal basis for gain or loss. Prerequisites: ACCT 205, BUAD 228. Fall semester.

ACCT 320 Accounting for Government and Not-for-Profit (2 credits)
This course conducts an overview of accounting methods, procedures and financial reporting primarily for state and local governments and non-profits. Students will be able to comprehend the similarities and differences between fund types and be able to understand and prepare various reporting statements. This course is optional; however, the topic is tested on the CPA exam. Prerequisites: ACCT 205.

ACCT 321 Advanced Federal Income Tax (2 credits)
This is an advanced study of corporations, partnerships, estates and trusts, gift taxes, specially taxed corporations, capital changes, and securities. Prerequisite: ACCT 419. Spring semester during first seven weeks.

ACCT 325 Intermediate Accounting 1
This first intermediate course covers comprehensive and complex issues of financial accounting. The course pays special attention to contributions to the accounting field made by professional and research groups. Topics include primary financial statements and their preparation; accounting and the time value of money, cash and receivables; investments; inventories; acquisition and disposition of property, plant and equipment; depreciation and depletion; intangible assets; and revenue recognition. Prerequisites: grade of C or better in ACCT 205.

ACCT 326 Intermediate Accounting 2
This second intermediate course continues the study of comprehensive and complex financial accounting concepts and procedures. Topics include current liabilities, long-term liabilities, contributed capital, retained earnings, dilutive securities, earnings per share, accounting for income taxes, pensions, leases, accounting changes and statement of cash flows. Prerequisite: ACCT 325. Spring semester.

ACCT 329 Fraud Investigation 2 (2 credits)
This course is an extension of Fraud Investigation 1 and provides an overview of financial-statement fraud. The course introduces students to various forms of financial-statement fraud in areas such as revenue, inventory and liabilities. Prerequisites: ACCT 229, ACCT 325 or BUAD 350.

ACCT 418 Auditing
This course is a broad introduction to the field of auditing. It emphasizes the philosophy and environment of the auditing profession, including the nature and purpose of auditing, auditing standards, professional conduct, auditor’s legal liability, and the approach followed in performing financial-statement audits. Other topics include internal control, audit sampling, accumulating audit evidence, reporting responsibilities, other attestation and accounting services, and internal, compliance and operational auditing. Prerequisite: ACCT 325. Fall semester.

ACCT 422 Accounting Business Combinations (2 credits)
This course is a study of advanced accounting topics including business combinations, equity method of accounting for investments, purchase methods, consolidated financial statements, various intercompany transactions, multinational accounting, foreign currency transactions and translation of foreign financial statements. Prerequisite: ACCT 326. Spring semester.

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