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.