ACCT 2301 Principles of Financial Accounting (3 credits)
A study of the fundamental principles and problems involved in accounting for the major forms of business organizations. Recording techniques are examined and accounting concepts are explored. This course introduces concepts of Financial Accounting. Prerequisite: MATH 1314 with a “C” or better; offered in Fall/Spring.
ACCT 2302 Principles of Managerial Accounting (3 credits)
A detailed study of accounting systems that provides information for management decision-making. Emphasis is on the use of accounting data in budgeting, product costing, planning and control, and capital investment decisions. Prerequisite: ACCT 2301, ACCT 2302; offered as needed.
ACCT 3311 Intermediate Accounting I (3 credits)
The study of generally accepted accounting principles with an emphasis on development, effects on corporations and financial markets, and application to corporate operational activities. Prerequisite: ACCT 2301, ACCT 2302; offered in Fall.
ACCT 3322 Intermediate Accounting II (3 credits)
The study of generally accepted accounting principles with an emphasis on corporate financing and investing activities. Prerequisite: ACCT 2301, ACCT 2302, ACCT 3311; offered in Spring.
ACCT 4312 Cost Accounting (3 credits)
A detailed study of accounting systems that provide information for management decision-making. Emphasis is on the use of accounting data in budgeting, product costing, planning and control, and capital investment decisions. Prerequisite: ACCT 2301, ACCT 2302, ACCT 3311; offered in Fall.
ACCT 4366 Accounting Information System (3 credits)
The study of information systems and organizations as well as the role of the computer in system creation. Emphasis is on providing knowledge about the capturing, the storing, the processing, and the communicating of accounting information. Prerequisite: ACCT 2301, ACCT 2302, ACCT 3311; offered as needed.
ACCT 3323 Individual Income Tax (3 credits)
This course develops a foundation for the study of federal taxation and the tax practice of accountants. Students will study the federal taxation process, tax terminology and concepts, federal tax research methods, and the application of tax laws to individuals and businesses. Prerequisite: ACCT 2301, ACCT 2302, ACCT 3311; offered in Spring.
ACCT 4364 Governmental/Not-For-Profit Accounting (3 credits)
Specialized emphasis and training for employment in governmental agenies. Emphasizes the major aspects of management control problems for not-for-profit organizations. Prerequisite: Senior standing; offered as needed.
ACCT 4321 Auditing (3 credits)
The study of generally accepted auditing standards, the auditing profession and audit practice, and the auditing process applied to corporate financial statements. Prerequisite: ACCT 2301, ACCT 2302, ACCT 3311; offered in Fall.
ACCT 4323 Advanced Accounting (3 credits)
The study of generally accepted accounting principles with an emphasis on corporate mergers and acquisitions, international business activities, and financial reporting by governments, nonprofits, and partnerships. Prerequisite: ACCT 3311, ACCT 3322 or instructor approval; offered in Spring.
ACCT 4365 Theory of Accounting (3 credits)
The study of the basic assumptions, definitions, principles and concepts which underlie accounting rule-making and the reporting of accounting and financial information. Emphasis is on the study of accounting history, directions of accounting research, the standard setting process, accounting regulation and approaches to accounting education. Prerequisite: ACCT 3311, ACCT 3322 ; offered as needed.
ACCT 4367 Special Topics in Accounting (3 credits)
This is an advanced-level course and will be occasionally offered. The course is designed to cover topics in accounting that are either not covered or not covered in depth by regularly offered accounting courses. This course will typically be taught in a seminar format. Prerequisite: Completion of 21 credit hours of Business courses; offered as needed.