ACCT - ACCOUNTING

ACCT - 2000   SURVEY OF ACCOUNTING FOR NONBUSINESS MAJORS
[3 hours]  A study of the principles of Financial and Managerial accounting, collection of accounting data, preparation and interpretation and analysis of basic financial statements, and the uses of accounting information.  Prerequisite: Sophomore Standing

ACCT - 2040     FINANCIAL  ACCOUNTING INFORMATION
[3 hours]  This course is an introduction to financial accounting from the perspective of a financial statement user.   Where appropriate, it provides a small and mid-sized company�s perspective.  Prerequisite: ACCT 1020.  Concurrent registration in or completion of ISOM 1020 and at least  30 semester hours.

ACCT - 2050   ACCOUNTING FOR BUSINESS DECISION MAKING
[3 hours]  This course is an introduction to management accounting including the use and limitations of cost-volume-profit analysis for fundamental decisions concerning products, services, and activities.  Prerequisite: ACCT 2040

ACCT - 3000     FINANCIAL STATEMENT ANALYSIS
[3 hours]  An elective dealing with financial statement information in decision making.  Course requirements include both written and oral presentation of an in-depth analysis of the financial reports of a corporation.  Prerequisite: ACCT 2040, 2050

ACCT - 3010   COST ACCOUNTING FOR NONACCOUNTING MAJORS
[3 hours]  Introduction to concepts and applications of cost accounting for manufacturing and service organizations.  Covers cost management, activity costs, job costing, overhead analysis and uses of cost information in decision-making.  Prerequisite: ACCT 2050

ACCT - 3030   TAX ACCOUNTING FOR NONACCOUNTING MAJORS
[3 hours]  An introduction to federal income taxes for individuals.  This course covers the concepts of income, deductions, taxes, and credits.  Students gain practical experience in preparing form 1040.  Prerequisite: Junior Standing

ACCT - 3110   EXTERNAL FINANCIAL REPORTING I
[3 hours]  This course covers accounting topics applicable to asset valuation, income measurement, and financial statement disclosure.  It concentrates on accounting for corporations and emphasizes the asset side of the balance sheet.  Prerequisite: ACCT 2040, 2050; Junior Standing

ACCT - 3120   EXTERNAL FINANCIAL REPORTING II
[3 hours]  This course concentrates on financial accounting for corporations and emphasizes the liability and stockholders� equity sections of the balance sheet, the income statement, and the statement of cash flows.  Prerequisite: ACCT 3110

ACCT - 3310   ACCOUNTING INFORMATION SYSTEMS AND CONTROLS
[3 hours]  This course provides an introduction to processing and reporting of accounting information.  Major emphasis is placed on basic accounting information processing including accounting applications in an advanced information technology environment.  Prerequisite: ACCT 3110

ACCT - 4130   EXTERNAL FINANCIAL REPORTING III
[3 hours]  This is the third course in the external financial reporting sequence.  This course covers topics such as foreign exchange, partnerships, business consolidations and mergers.  Prerequisite: ACCT 3120

ACCT - 4210   TAXES AND BUSINESS DECISIONS
[3 hours]  This course provides an overview of income taxes.  It emphasizes how taxes impact business decisions.   Although various types of entities are compared, the course primarily covers corporate taxes.  Prerequisite: ACCT 3120

ACCT - 4220   ADVANCED TAX TOPICS
[3 hours]  This course covers advanced topics in corporate taxation and income taxation of partnerships, estates and trusts, estate and gift taxation, and U.S. taxation of Foreign transactions.  Prerequisite: ACCT 4210

ACCT - 4310   INTERNAL REPORTING
[3 hours]  Internal Reporting focuses on budgeting, product and service costing and the ability to recognize and provide management with relevant information for strategic cost management and performance evaluation.  Prerequisite: ACCT 3310

ACCT - 4410   GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING
[3 hours]  Principles, procedures and ethics of financial reporting for not-for-profit organizations, including state and local government.  Includes the use of funds, budgets, appropriations and encumbrances as means of control.  Prerequisite: ACCT 3120

ACCT - 4420   AUDITING
[3 hours]  Auditing integrates financial and cost accounting, ethics, accounting theory, information systems, and control structure concepts into a systematic process of obtaining, evaluating and reporting on economic events and activities.  Prerequisite: ACCT 3120

ACCT - 4940   ACCOUNTING INTERNSHIP
[1 - 3 hours]  The accounting internship allows superior accounting students to obtain practical training through a rigorous learning experience.  This program enables students to secure a broad exposure to business operations and problems. Prerequisite: ACCT 3110: GPA OF 2.8; Accounting GPA of 3.0; Approval of chairperson.

ACCT - 4990   INDEPENDENT STUDY:  READINGS AND RESEARCH
[1 - 3 hours]  The student will write a research report on an accounting topic of interest to both student and faculty adviser.  The topic must not be covered in another undergraduate accounting course.  Prerequisite: ACCT 3120; Senior standing; Permission of chairman; Approval of faculty adviser.

ACCT - 5000   FINANCIAL AND MANAGERIAL ACCOUNTING
[3 hours]  The study of the principles of Financial and Managerial accounting. The financial accounting segment of the course will focus on the preparation, interpretation, and analysis of financial statements and the use of the financial information. The managerial accounting segment of the course will focus on an introduction to cost accounting, managerial accounting concepts, and the use of accounting information in managerial decision-making. Prerequisite: Graduate standing

ACCT - 5940  INTERNSHIP
[1 - 3 hours]  A combination of practical experience at a business concern with discussion to be held at the University with others in the program.  An oral and written report is required.  Prerequisite: Approval of chairperson.

ACCT - 6000   ACCOUNTING FOR MANAGERS
[3 hours]  Integrates financial and managerial accounting concepts for managers. Course covers conventional systems designed to measure the costs of a firm�s products or services and variations from the firm�s financial plan.  Prerequisite: ACCT 5000 or ACCT 2030 & 2040

ACCT - 6110   ACCOUNTING THEORY
[3 hours]  Seminar in historical development of principles and theory of accounts in a changing economic environment with emphasis on recent developments in financial reporting.  Prerequisite: ACCT 3120

ACCT - 6130  EXTERNAL FINANCIAL REPORTING III
[3 hours]  This is the third course in the external financial reporting sequence.  This course covers topics such as foreign exchange, partnerships, business consolidations, and mergers.  Prerequisite:  ACCT 3120.

ACCT - 6190   CONTEMPORARY ACCOUNTING PROBLEMS
[3 hours]  An overview of current topics and issues concerning the profession. The course includes, but is not limited to, problems and opportunities related to the practice of public accounting.  Prerequisite: ACCT 6110, 6210, 6310

ACCT - 6210   RESEARCH IN ACCOUNTING AND TAXATION
[3 hours]  Provides the methodology necessary for accountants to perform effective, efficient, and ethical accounting and tax research and the means of communicating those results.

ACCT - 6220   CORPORATE TAXATION
[3 hours]  This course covers the taxation of corporations and their shareholders. Topics include the formation of a corporation, taxation of corporate income, and the tax treatment of distributions.  Corequisite: ACCT 6210

ACCT - 6230   FIDUCIARY AND ESTATE AND GIFT TAXATION
[3 hours]  Introduces the study of income tax laws for fiduciaries and estate and gift taxation. Emphasis is placed on estate planning.  Corequisite: ACCT 6210

ACCT - 6240   PARTNERSHIP AND S CORPORATION TAXATION
[3 hours]  A study of partnerships and partners: and S corporations and S corporation shareholders.  Corequisite: ACCT 6210

ACCT - 6290   TAX POLICY
[3 hours]  A study and analysis of tax theories, principles and statutes that underlie tax policy throughout the world. The course will concentrate on current issues in federal tax policy.  Prerequisite: ACCT 6210  Corequisite: ACCT 6220, 6230, 6240

ACCT - 6310   ADVANCED MANAGERIAL ACCOUNTING
[3 hours]  Use of accounting information in planning and controlling an organization, including case studies in cost-volume-profit, budgeting, transfer pricing and performance evaluation.  Prerequisite: ACCT 4310

ACCT - 6320   COST ANALYSIS AND CONTROL
[3 hours]  Criteria and techniques for designing and using cost systems. Theory and techniques of analyzing organizations and processes in manufacturing and service organizations. Uses case studies to evaluate cost management systems.  Prerequisite: ACCT 4310

ACCT - 6410  GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING
[3 hours]  Principles, procedures and ethics of financial reporting for not-for-profit organizations, including state and local government.  Includes the use of funds, budgets, appropriations and encumbrances as a means of control.  Prerequisite:  ACCT 3120.

ACCT - 6420   AUDITING
[3 hours]  Auditing integrates financial and cost accounting, ethics, accounting theory, information systems, and control structure concepts into a systematic process of obtaining, evaluating and reporting on economic events and activities.  Prerequisite: ACCT 3120, 3310

ACCT - 6960   INDEPENDENT STUDY IN ACCOUNTING
[1 - 3 hours]  Independent research report on an accounting topic of interest to both the student and the faculty member. Research related to a topic not covered in the listed graduate accounting courses.

Last Updated: 5/5/14