Accounting

ACCT 200 FINANCIAL ACCOUNTING - 5 hrs
The first of the introductory courses in accounting focuses on an introduction to the financial statements of business organizations. Understanding, preparation and use of financial statements are covered from an accounting information system perspective. Prereq: MATH 115 and CSC 100 or equivalent CSC 100 computer knowledge (e-spreadsheets, work with internet, etc.).

ACCT 210 MANAGERIAL ACCOUNTING - 5 hrs
The second of the introductory accounting courses emphasizing the use of accounting for decision making in the managerial environment. Topics include budgeting, cost-volume profit, break-even analysis, ABC costing and responsibility accounting. Prereq: ACCT 200.

ACCT 310 TAXES - 5 hrs
A study of individual tax law. Topics include gross income, deductions and losses, property transactions, tax status and determination, depreciation and basic tax research. The class may have an optional service learning component. Prereq: ACCT 210.

ACCT 330 ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS - 5 hrs
A study of the procedures, practices, and concepts of accounting information systems with management and control implications. Emphasis on the part played by management information systems and their relationship with accounting information systems. Prereq: ACCT 210.

ACCT 350 COST ACCOUNTING - 5 hrs
An exposure to cost accounting concepts, the measurement and accumulation of costs and cost-based decision making. Prereq: ACCT 210.

ACCT 370 INTERMEDIATE ACCOUNTING I - 5 hrs
A study of the application of accounting techniques and theory to recording and reporting of financial data. Emphasis is on the accounting cycle, current assets, plant assets, the conceptual framework, and financial statements. Prereq: ACCT 210 and junior standing; or permission of instructor.

ACCT 380 INTERMEDIATE ACCOUNTING II - 5 hrs
A continuation of Accounting 370 with emphasis on intangible assets, investments, current liabilities, long-term liabilities, stockholder equity, earnings per share and income determination. Prereq: ACCT 370.

ACCT 385 INTERMEDIATE ACCOUNTING III - 5 hrs
A continuation of Accounting 380 with emphasis on current accounting controversies, pension and lease accounting, accounting for deferred taxes, reporting and disclosure issues. Prereq: ACCT 380.

ACCT 390 INDEPENDENT STUDY - 1-5 hrs
An opportunity for students to engage in intensive independent study on an accounting topic of their choice under the direction of an accounting faculty member. Prereq: ACCT 385 and junior or senior standing; or permission of instructor.

ACCT 410 ADVANCED TAXES - 5 hrs
A study of advanced tax topics relating to corporations, partnerships, limited liability companies, and nonprofit entities. Tax planning and research are emphasized. Prereq: ACCT 310 or permission of instructor.

ACCT 420 AUDITING - 5 hrs
A study of the independent auditing function, professional ethics, legal liability, generally accepted auditing principles, and audit reporting. Prereq: ACCT 385 or permission of instructor.

ACCT 430 ADVANCED AND GOVERNMENTAL ACCOUNTING - 5 hrs
A study of the process of consolidation of financial statements for companies that have been involved in merger and acquisition activity. Additionally, partnership account ing, foreign translation, and governmental accounting will be covered Prereq: ACCT 385.

ACCT 490 INTERNSHIP - 1-15 hrs
Experience with an organization that offers an exposure to accounting practices. Students may design their own internship experience within departmental guidelines. Open to juniors and seniors with better than average academic performance. Credit cannot count toward satisfying the minimum number of courses required for the major or minor.

ACCT 499 SEMINAR IN ACCOUNTING TOPICS - 1-5 hrs
Special topics that offer in-depth study of some aspects of accounting theory or practice.