Course Offerings

Accounting

ACCT 205  INTRODUCTION TO ACCOUNTING FOR NOT-FOR-PROFIT MANAGEMENT.  An introduction to the basic financial and accounting principles related to not-for-profit entities.    3

ACCT 210  PRINCIPLES OF ACCOUNTING I.  A study of fundamental accounting principles and procedures such as journalizing, posting, preparation of financial statements, and other selected topics.  Accounting is emphasized as a service activity designed to provide the information about economic entities that is necessary for making sound decisions. Prerequisite: Sophomore or above standing or consent of instructor.         3

ACCT 211  PRINCIPLES OF ACCOUNTING II.  A continuation of ACCT 210 with emphasis on partnership and corporate structures, management decision-making, cost control, and other selected topics. Prerequisite: ACCT 210.                3

ACCT 291  INDEPENDENT STUDY.  A student independently studies an accounting topic with help from instructor.          1-4

ACCT 310  INTERMEDIATE ACCOUNTING I.  Involves the intensive study of financial accounting standards, both in theory and practice, as they relate to the preparation and analysis of financial statements. Accounting problems and their impact on the financial statements are addressed in regard to current assets, fixed assets, intangible assets, liabilities, and other selected topics. Prerequisite: ACCT 211.    3

ACCT 311  INTERMEDIATE ACCOUNTING II.  Provides and intensive study of accounting standards, both in theory and practice, as they relate to the preparation and analysis of financial statements.  Accounting problems and their impact on the financial statements are addressed in regard to liabilities, investments, stockholders’ equity, leases, pensions, tax allocation and other selected topics. Prerequisite: ACCT 310 or consent of instructor.      3

ACCT 320  COST ACCOUNTING.  The study of principles and techniques for accumulating, reporting, and analyzing cost information for decision-making and external reporting.  The use of cost accounting systems for planning and controlling cost responsibility centers is emphasized.  Consideration is given to the appropriate use of various cost accounting methods such as activity-based costing, target costing, and just-in-time management techniques in service and manufacturing industries. Prerequisite: ACCT 211.
                                                                       3

ACCT 360  ACCOUNTING SYSTEMS.  Provides an understanding of the patterns of flow of accounting information in business, principles of internal control, and the use of computers in current and future accounting systems.  Topics include concepts of accounting information systems, flowcharting and analysis of manual and computerized transaction cycles, decision support systems, electronic commerce, management reporting systems, control and audit of complex computerized information systems, and the development of accounting information systems. Prerequisite: ACCT 221.          3

ACCT 430  INCOME TAX ACCOUNTING.  Involves the study of federal income tax law as it affects individuals, as well as other selected topics. Prerequisite: ACCT 211.                                                     3

ACCT 431  ADVANCED INCOME TAX ACCOUNTING.  A study of federal income tax law as it applies to partnerships, S corporations, C corporations, as well as other selected topics. Prerequisite: ACCT 430 or consent of instructor.
                                                                       3

ACCT 450  AUDITING.  Studies both theory and practice.  Topics include audit planning, internal control, audit procedures, audit reports and opinions, materiality, audit risk, evidential matter, as required by Generally Accepted Auditing Standards (GAAS), professional ethics, legal responsibilities, and other selected topics. Prerequisites: ACCT 311 or consent of
instructor.                                                       3

ACCT 470  NON-PROFIT ACCOUNTING.  Involves the study of fund accounting, including reports, records, and special problems encountered by nonprofit entities and the generally accepted accounting principles related to them.  Nonprofit entities include municipalities and state governments, universities, hospitals, and voluntary health and welfare organizations. Prerequisite: ACCT 211.                3

ACCT 490  SEMINAR.  Seminar of special interest in accounting.         3

ACCT 491  INDEPENDENT STUDY.  A student independently studies an accounting topic with help from instructor.          1-4

ACCT 492  TOPICS.  Topics of special interest in accounting.             1-4

ACCT 493  WORKSHOP.  Workshop of special interest in accounting.              1-4

ACCT 494  INTERNSHIP.  Practical experience in a successful accounting operation. Prior application required.                 1-12