Accounting (ACCT)

ACCT 201 Principles of Financial Accounting3 Credits

A basic course that introduces the concepts of bookkeeping, generally accepted accounting principles, and financial statements.

Terms Typically Offered: Fall/Spring/Summer.

ACCT 202 Principles of Managerial Accounting3 Credits

A basic course that introduces the use of accounting information in managerial decision making, control, and planning.

Prerequisites: ACCT 201.

ACCT 311 Advanced Managerial Accounting3 Credits

An advanced course primarily for non-accounting majors that provides in-depth coverage on the applications of accounting information in decision-making, organization, control and planning.

Prerequisites: ACCT 202.

ACCT 321 Intermediate Accounting I5 Credits

Development of a foundational understanding of Generally Accepted Accounting Principles and their application to external financial statements.

Prerequisites: ACCT 201.

ACCT 322 Intermediate Accounting II4 Credits

Continuation of ACCT 321.

Prerequisites: ACCT 321.

ACCT 331 Cost Accounting3 Credits

Costs and their relationship to planning, controlling, inventory valuation, and decision making.

Prerequisites: ACCT 202.

ACCT 350 Ethics for Accounting Professionals3 Credits

The field of ethics as applied to the accounting and finance professions. Ethical standards of the profession, accounting and finance scandals in recent history, and methods to overcome ethical dilemmas encountered as professionals.

Prerequisites: ACCT 321.

ACCT 360 Professional Preparation I1 Credit

Professional preparation of resumes and job interviewing skills through mock interviews performed by community professionals using the media studio to videotape and critique the interviewee and review of the resume as it applies to the accounting industry.

Prerequisites: ACCT 201, ACCT 202, and ACCT 321.

ACCT 392 Accounting Information Systems3 Credits

A study of the concepts and design of the Accounting Information System with emphasis on the internal control structures, requirements, and professional standards.

Prerequisites: ACCT 321.

ACCT 393 Cooperative Education3-12 Credits

Cooperative Education provides students an opportunity to put their education to practical use in the workplace under the joint supervision of an employer participating in the Cooperative Education program and a faculty member designated by the institution. (See "Cooperative Education" in this catalog).

Course may be taken multiple times up to maximum of 15 credit hours.

ACCT 395 Independent Study1-3 Credits

Course may be taken multiple times up to maximum of 6 credit hours.

ACCT 396 Topics1-3 Credits

Course may be taken multiple times up to maximum of 15 credit hours.

ACCT 399 Internship1-10 Credits

Course may be taken multiple times up to maximum of 15 credit hours.

ACCT 401 Governmental Accounting3 Credits

Accounting principles as they apply to governmental and non-profit units.

Prerequisites: ACCT 322.

ACCT 402 Advanced Accounting3 Credits

Consolidated financial statements, partnership accounting, bankruptcy, and international operations.

Prerequisites: ACCT 322.

ACCT 411 Auditing I3 Credits

Scope and purposes of the attestation work of a certified public accountant focusing on generally accepted auditing standards (GAAS). Includes theory of auditing, professional ethics, legal liability of the auditor, and internal control.

Prerequisites: ACCT 322, and CISB 241 or STAT 241, and senior standing.

ACCT 412 Auditing II3 Credits

Continuation of ACCT 411. This course provides coverage of the application of auditing theory to financial statements, including examination of the audit programs, procedures, and work papers used in each phase of an audit.

Prerequisites: ACCT 411.

ACCT 441 Individual Income Tax4 Credits

Federal Income Tax Law in-depth as it relates to individual taxpayers. Introduction to various tax reference resources.

Prerequisites: ACCT 322, senior standing.

ACCT 442 Advanced Tax and Tax Research5 Credits

Federal Income Tax Law for corporations, partnerships, estates, trusts, and gifts. In-depth experience with tax research resources, research methods and related projects. Required participation in the Tax Assistance Program to acquire practical experience in communication with taxpayers and preparation of tax returns.

Prerequisites: ACCT 441.

ACCT 460 Professional Preparation II1 Credit

This course is a concentrated review of accounting subjects in preparation for the CPA exam using self-study techniques and professor-led discussions and review.

Prerequisites: ACCT 201, ACCT 202, ACCT 321, ACCT 322, ACCT 360, ACCT 401, and ACCT 441.

ACCT 470 Fraud and Forensic Accounting3 Credits

Exploration of investigative techniques, interviewing techniques, and reporting processes at different levels of judicial and prosecutorial environments. Specific skills in detecting and investigating fraud developed and various reporting methodologies explored. Includes presentations and speakers from fraud investigative environments.

Prerequisites: ACCT 201.

ACCT 493 Cooperative Education3-12 Credits

See description of ACCT 393.

Course may be taken multiple times up to maximum of 15 credit hours.

ACCT 495 Independent Study1-3 Credits

Course may be taken multiple times up to maximum of 6 credit hours.

ACCT 496 Topics1-3 Credits

Course may be taken multiple times up to maximum of 15 credit hours.

ACCT 499 Internship1-9 Credits

Course may be taken multiple times up to maximum of 15 credit hours.

ACCT 500 Managerial Accounting3 Credits

Provides students with an understanding of management information systems which are used in the decision-making process. The class is designed with a "hands-on" approach. It will encourage student participation and interaction through the use of computer projects, case studies, and classroom discussion. Topics covered include basic cost accounting concepts and terminology, product costing and pricing, planning and controlling a business operation through budgets and variance analysis, and managerial decision-making using such techniques as cost-volume-profit analysis and variable costing.

ACCT 505 Advanced Fraud and Forensic Accounting3 Credits

Exploration of investigative techniques, interviewing techniques, and reporting processes at different levels of judicial and prosecutorial environments. Specific skills in detecting and investigating fraud developed and various reporting methodologies explored. Includes presentations and speakers from fraud investigative environments. Demonstration of mastery of material through graduate level projects, writing, and presentations.

Prerequisites: ACCT 201, ACCT 322, and permission of instructor.