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Section VII: Courses of Instruction
Accounting
ACCT 201. Introductory Accounting I (3)
Fundamentals of accounting including basic accounting models, inventory methods, classified statements, negotiable instruments, internal control, accounting for property and equipment, and special journals in conjunction with sole proprietorships.
ACCT 202. Introductory Accounting II (3)
Study of the basic structure of partnerships and corporations, manufacturing accounting, analysis of financial statements, and an introduction to cost accounting. Prerequisite: ACCT 201.
ACCT 292. Internship in Accounting (1-3)
A form of independent study which integrates classroom study with supervised work experience. The primary focus is upon the experience and skills learned. Internships generally last no longer than a semester. Interns are not employees of the sponsoring company. Prerequisite: ACCT 202.
ACCT 305. Managerial Accounting (3)
Techniques of interpreting accounting, financial, and statistical data for use in management decision-making. Topics include financial reporting for internal and external use; measurement and interpretation of cost data; capital budgeting; budgets as a means of management control; and financial statement analysis. Prerequisite: ACCT 202.
ACCT 329. Intermediate Accounting I (3)
An in-depth study of the principles, concepts, and theory underlying published financial statements. Emphasis is placed upon the components of these statements and the limitations involved in their preparation. Prerequisite: ACCT 202.
ACCT 330. Intermediate Accounting II (3)
A continued in-depth study of published financial statements. Emphasis is placed upon principles and pronouncements established by authoritative bodies as it applies to equity accounts, tax allocation, inflation accounting, accounting changes, and correction of errors. Prerequisite: ACCT 329.
ACCT 331. Intermediate Accounting III (3)
A continued in-depth study of financial reporting issues including, but not limited to, long-term requirements in accounting for pensions and leases, cash flows, financial statement analysis, reporting changes, and inflation effects. Prerequisite: ACCT 330.
ACCT 335. Income Tax (3)
A study of the Internal Revenue Code and regulations relating to individuals, partnerships, and corporations. Prerequisite: ACCT 202.
ACCT 336. Cost Accounting (3)
The economic, industrial engineering, and managerial aspects of cost accounting including process, job order, and standard cost systems. Prerequisites: ACCT 202 and BADM 224.
ACCT 337. Volunteer Income Tax Assistance (1)
Students prepare state and federal income tax returns on a volunteer basis. This is a program (VITA) sponsored through the Internal Revenue Service. Returns are prepared for the elderly and those individuals who cannot afford to go to a paid tax preparer.
ACCT 392. Cooperative Education in Accounting (1-6)
A form of independent study which integrates classroom study with paid, planned, and supervised work experience in the public and private sectors. Students are exposed to the reality of the work world beyond the boundaries of the campus, enhancing their self-confidence and career direction. Co-op students are employees of the sponsoring company and earn a salary and University credit. Generally, sponsoring employers seek upperclassmen with knowledge and background in the discipline. Maximum of three credit hours may be used as accounting elective credit by majors only. Prerequisite: ACCT 329.
ACCT 401. Computer-based Accounting (3)
This course employs general purpose accounting software and requires the student to design, implement, and utilize an accounting system. Prerequisite: ACCT 331, 335.
ACCT 402. Auditing (3)
Concepts, objectives, standards, procedures, and techniques relating to the performance of the audit. Emphasis on decisions which involve judgment that are important to final reporting. Prerequisite: ACCT 331.
ACCT 403. Fund Accounting (3)
Application of accounting principles to various funds of governmental and institutional units. Special emphasis placed upon budgetary accounting and its potential usefulness in planning and controlling revenues and expenditures. Prerequisite: ACCT 329.
ACCT 406. Advanced Accounting (3)
Current theories and procedures relating to partnerships and consolidated statements. Prerequisite: ACCT 331.
ACCT 408. Auditing II (3)
This course is designed to address advanced technical concepts and current topical issues of auditing. It will also build upon concepts learned in Auditing I utilizing in-depth case studies and applications. Prerequisite: ACCT 402.
ACCT 410. Accounting Theory (3)
Contemporary financial accounting issues as reflected in pronouncements of leading professional research and policy organizations such as the Financial Accounting Standards Board and the American Institute of Certified Public Accountants. A frame of reference for assimilating and evaluating the historical foundation of the basic accounting theories and concepts as they appear in the current accounting standards. Prerequisite: ACCT 331.
ACCT 435. Income Tax II (3)
An in-depth study of the Internal Revenue Code as it relates to C-corporations, S-corporations, partnerships, estates, and trusts. Prerequisite: ACCT 335.
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