ACTG - ACCOUNTING

ACTG - 1040   ACCOUNTING FOR BUSINESS OPERATIONS
[3 hours]  Fundamental study of how both internal (managerial) and external (financial) stakeholders use accounting information in business decision-making, particularly for operating activities.

ACTG - 1050   ACCOUNTING FOR FINANCING AND INVESTING
[3 hours]  Fundamental study of use of accounting information, by both internal and external stakeholders, in business decision, particularly involving financing and investing activities.  Prerequisite: ACTG 1040

ACTG - 1060   TECHNICAL FINANCIAL ACCOUNTING FOR ACCOUNTING MAJORS
[2 hours]  Extensive work on accounting cycle including preparation of financial statements, and development and use of account information in business application areas.  Prerequisite: ACTG 1040

ACTG - 1200   ACCOUNTING SYSTEMS APPLICATIONS
[3 hours]  A course designed to teach the student the application of accounting principles to a computerized accounting system.  Prerequisite: ACTG 1040

ACTG - 2100   INTERMEDIATE ACCOUNTING I
[3 hours]  In-depth expansion of financial accounting principles and financial statement presentation. Emphasis on balance sheet accounts with particular attention applied to working capital (cash, receivables, inventory, current liabilities, also long-term assets).  Prerequisite: ACTG 1060

ACTG - 2150   INTERMEDIATE ACCOUNTING II
[3 hours]  Continuation of advanced financial accounting topics including valuation of long-term liabilities and investments, stockholders� equity, and accounting for income taxes, leases, pensions, accounting changes/errors, statement of cash flow.  Prerequisite: ACTG 2100

ACTG - 2300   COST ACCOUNTING
[3 hours]  Practice of cost accounting especially applied to manufacturing business. Includes accounting for materials, labor, and overhead under job order and process cost systems and standard costing.  Prerequisite: ACTG 1040

ACTG - 2310   COST ACCOUNTING IN HEALTH CARE
[3 hours]  Cost accounting has become an essential part of health care management. The spread of managed care has heightened this need. Traditional cost courses focus primarily on manufacturing. This course provides thorough coverage of the essentials of cost accounting from a health care perspective.

ACTG - 2350   MANAGERIAL ACCOUNTING
[3 hours]  Emphasis on the use of accounting information internally for decision-making by managers of business entities. Prerequisite: ACTG 2300

ACTG - 2400   FUNDAMENTALS OF TAXATION
[3 hours]  Consideration of the basic features of the federal income tax system. Emphasis is placed on the determination of taxable income of individuals and corporations. Also covered will be the preparation of the form 1040 both manually and using a commercial computer tax preparation package.  Prerequisite: ACTG 1040

ACTG - 2450   ADVANCED TAX ACCOUNTING
[3 hours]  A study of S corporations, C corporations, partnerships and estate and gift tax.  Prerequisite: ACTG 1040

ACTG - 2500   AUDITING AND INTERNAL CONTROL
[3 hours]  A study of auditing standards, concepts and procedures. This course includes examination of the auditor�s approach to study and evaluation of the internal control structure as well as substantive testing of the revenue cycle. Prerequisite: ACTG 1060

ACTG - 2610   PUBLIC ADMINISTRATION AND NON-PROFIT ACCOUNTING
[3 hours]  This course is designed for students in the accounting program and employees of non-profit organizations. The course deals with the principles and applications of fund accounting as it relates to government, health care, colleges and universities, and other non-profit organizations. It also includes budgeting and reporting.

ACTG - 2630   PAYROLL ACCOUNTING
[1 hour]  This course will teach students the development and maintenance of appropriate reports, retention periods, and tax filings.

ACTG - 2940   COOPERATIVE EDUCATION IN ACCOUNTING
[3 hours]  Cooperative education in accounting is the integration of classroom theory with practical work experience in the related field. Work related jobs must be investigated and approved by the co-op instructor. Instructor permission required.  Prerequisite: ACTG 1200 and permission of instructor.

ACTG - 2980   SPECIAL TOPICS IN ACCOUNTING
[1 - 3 hours]  Current developments in accounting research and theory and literature discussed in seminar manner. Topics selected from all areas of accounting.  Prerequisite: ACTG 2100

ACTG - 2990   INDEPENDENT STUDY-ACCOUNTING
[1 - 4 hours]  See course description.  Prerequisite: Permission of instructor.

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Last Updated: 1/3/12