ACCT 2000 - Principles of Accounting I

Prerequisite: Any WC&IL I course and MATH 1105 or higher

An introduction to fundamental accounting principles that include: the accounting cycle, records, classification of accounts, financial statements, accounting aids to internal control; current assets and liabilities; depreciation accounting; payroll accounting; accounting principles; and partnerships.

Credit: 3


ACCT 2010 - Principles of Accounting II                                                       

Prerequisite: ACCT 2000

An emphasis on the elements of accounting for corporations. Topics covered include: long-term liabilities; statement of cash flows; introduction to manufacturing accounting; and cost-volume profit analysis.

Credit: 3


ACCT 3000 - Intermediate Accounting I                                        

Prerequisite: ACCT 2010 and MATH 1130 or higher

An emphasis on accounting theory and practical application. Topics covered include: accounting process; financial statements; cash receivables; inventories; and plant, property, and equipment.

Credit: 3


ACCT 3010 - Intermediate Accounting II                                                

Prerequisite: ACCT 3000

A continuation of Intermediate Accounting I with the course covering long-term investments and assets, current and long-term liabilities, stockholders equity, and temporary and long-term investments.

Credit: 3


ACCT 3020 - Intermediate Accounting III                                                      

Prerequisite: ACCT 3010

A further extension of accounting theory and practical applications through course topics such as: leases and pension plans, income tax allocations, in-depth analysis of cash flows and financial statements, effects of inflation on accounting, and financial statement disclosures.

Credit: 3


ACCT 3200 - Managerial Accounting                                                          

Prerequisite: ACCT 2010 and MATH 1130 or higher; any WC&IL II course

A course on the elements of managerial accounting, including: cost accounting principles and procedures, job and process cost accounting, budgets, standard costs, variable costing, profit-volume analysis, and capital budgeting.

Credit: 3


ACCT 3300 - Federal Income Tax--Individual                                                    

Prerequisite: ACCT 2010

A course on income tax laws affecting individuals. Topics include: gross income exclusions, adjusted gross income, deductions from adjusted gross income, personal exemptions, and review of various income tax forms.

Credit: 3


ACCT 3350 - Federal Income Tax--Organization

Prerequisite: ACCT 3300.

An examination of income taxation of partnerships, corporations, estates, and trusts. Emphasis is placed on special corporate problems, personal holding companies, sub-chapter S corporations, and related matters.

Credit: 3


ACCT 3380 -Tax Planning and Research

Prerequisite: ACCT 3300.

An advanced federal income tax course examining tax research methods and the advantages of tax planning in the making of tactical and strategic management decisions. A problem-oriented course.

Credit: 3


ACCT 3390 - Estate Planning

Prerequisite: FIN 3000.

A course that introduces the student to the estate planning process and includes an overview of federal estate and gift taxes, will, trusts, and powers of attorney. The student also learns various planning techniques to minimize federal estate, and gift taxes and avoid the probate system.

Credit: 3


ACCT 3400 - Governmental Accounting

Prerequisite: ACCT 3010.

A course on accounting concepts and principles germane to government. Topics include budgetary controls and fund accounting systems.

Credit: 3


ACCT 3700 - Accounting and Information Systems

Prerequisite: ACCT 2010 and CSCI 3201.

An introduction to accounting information systems that examines the analysis, design, and implementation of both manual and computer-based systems and compares their relative merits. Emphasis is given to accounting procedures and internal controls, using the case study method.

Credit: 3


ACCT 3990 - Internship

Prerequisite: At least a 2.7 GPA for undergraduate level .

Internships provide students with applied, experiential learning opportunities so that they can make connections between academic study and the practical application of that study in a professional work environment. Academic internships are supervised by a faculty member and an on-site professional supervisor. All academic internships must be approved in advance by the department or program. Unless stipulated otherwise by the department or program, credit hours are defined by the university's credit hour policy (for example, a 3-credit internship will require a minimum of 120 hours on­site). Internships may be repeated for a total of 9 credit hours.

Repeatable for up to 9 credits.

Credit: 1-3


ACCT 4000 - Advanced Accounting

Prerequisite: ACCT 3020 and FIN 3000.

An introduction to specialized aspects of financial accounting. Topics include: partnerships, consolidations, branch and home office, estates and trusts, consignments and installment sales, fiduciary accounting, and liquidations.

Credit: 3


ACCT 4100 - Auditing

Prerequisite: ACCT 3020 and 3200; ACCT 3700 or IS 6100.

An examination of the theory and practice of auditing according to generally accepted auditing standards. The course includes the audit procedures for each transaction cycle and the preparation of auditors' reports.

Credit: 3


ACCT 4150 - EDP Auditing

Prerequisite: ACCT 3700 and 4100.

A multidiscipline course covering the theory and practice of auditing EDP systems using the case study method. Course topics include: framework, concerns and objectives, audit procedures, and management perspectives.

Credit: 3


ACCT 4997 - Directed Readings in Accounting

Directed individualized reading. May be repeated if content or topic is different.

Credit: 1-3


ACCT 6000 - Accounting for Managers

Prerequisite: ACCT 2000 and FIN 3000 or equivalents. Graduate standing.

An examination of the application of financial and managerial accounting principles to the process of planning and controlling activities of an ongoing enterprise. Budgeting is examined as a means for implementing and communicating the planning process. Integration of cost accounting, capital budgeting, and management by objectives into the planning function are studied.

Credit: 3


ACCT 6001 - Financial Information for Managers in the 4th Industrial Revolution

Prerequisite: ACCT 2000, FIN 3000 or equivalents, and MGMT 6002. Graduate standing.

This course provides an introduction to both financial and managerial accounting, and emphasizes the analysis and evaluation of accounting information from the perspective of both investors as well as managers in the processes of planning, decision-making, and control. This course also introduces elements of managerial accounting and emphasizes the development and use of accounting information for internal decisions.

Credit: 3-4


ACCT 6990 - Internship

Prerequisite: At least a 2.7 GPA for undergraduate level and a 3.0 for graduate.

Internships provide students with applied, experiential learning opportunities so that they can make connections between academic study and the practical application of that study in a professional work environment. Academic internships are supervised by a faculty member and an on-site professional supervisor. All academic internships must be approved in advance by the department or program. Unless stipulated otherwise by the department or program, credit hours are defined by the university's credit hour policy. Internships may be repeated for a total of 9 credit hours.

Credit: 1-3


ACCT 6997 - Directed Readings in Accounting

Prerequisite: Graduate standing.

Directed individualized readings. May be repeated if content or topic is different.

Credit: 1-3