|
|
Print
Accounting
| Course Code |
|
| Title |
Principles of Accounting I |
| Course Outline |
Course Outline |
| Description |
From a user's perspective, an introduction to the content and concepts underlying the three basic financial statements prepared by management for use by investors and creditors. Includes financial statement analysis. |
| Course Code |
|
| Title |
Principles of Accounting II |
| Prerequisite |
ACCT 230 |
| Course Outline |
Course Outline |
| Description |
An introduction to the content and concepts of financial information for management's use in directing operations. Topics include cost behavior, product costing, actual and standard costs, cost-volume-profit analysis, relevant costs, operational and capital budgeting, and present value analysis. |
| Course Code |
|
| Title |
Legal Environment of Business |
| Course Outline |
Course Outline |
| Description |
Introduction to the American legal system, legal and regulatory environment of business, ethics and social responsibility, contracts, agency, and business organizations. |
| Course Code |
|
| Title |
Topics in Accounting |
| Course Outline |
Course Outline |
| Description |
This is a topical course and may be repeated when the topic changes. |
| Course Code |
|
| Title |
Contracts and Business Entities |
| Prerequisite |
ACCT 280 |
| Course Outline |
Course Outline |
| Description |
Study of contracts, agency, business organizations (including all forms of partnerships, corporations and limited liability companies), and securities regulation. |
| Course Code |
|
| Title |
Employment Law |
| Prerequisite |
ACCT 280 |
| Course Outline |
Course Outline |
| Description |
An exploration of the legal nature of the employment relationship including contract and liability issues and major stages of the employment relationship, including hiring, evaluation and termination. Coverage includes antidiscrimination law and the Family and Medical Leave Act. |
| Course Code |
|
| Title |
Intermediate Accounting I |
| Prerequisite |
ACCT 231 |
| Course Outline |
Course Outline |
| Description |
Review of the accounting process and basic financial statements. Analysis of conceptual framework, working capital and fixed assets. Research using the Financial Accounting Research System (FARS). May be taken concurrently with Acct 375 or Mgmt 370. |
| Course Code |
|
| Title |
Intermediate Accounting II |
| Prerequisite |
ACCT 330 |
| Course Outline |
Course Outline |
| Description |
Valuation and reporting of investments, liabilities, leases, inventory issues, and property, plant and equipment issues. Continues development of research skills using FARS. |
| Course Code |
|
| Title |
Intermediate Accounting III |
| Course Outline |
Course Outline |
| Description |
This third course in the intermediate sequence covers the topics of accounting for income taxes, pensions and other post-retirement benefits, shareholders' equity, share-based compensation and earnings per share, and the statement of cash flows. Students will also conduct FASB research using the Financial Accounting Standards Board online codification database. |
| Course Code |
|
| Title |
Cost Accounting |
| Prerequisite |
ACCT 231 |
| Course Outline |
Course Outline |
| Description |
Emphasis on costing systems, including job order and process costing, joint and operation costing, ABC, variable costing and standard costing with variance analysis. |
| Course Code |
|
| Title |
Accounting Systems |
| Prerequisite |
CSIS 104 |
| Course Outline |
Course Outline |
| Description |
Developing, organizing, and using accounting data in a computerized environment; emphasis on accounting applications using computerized spreadsheets, databases, and general ledger software. |
| Course Code |
|
| Title |
Topics in Accounting |
| Course Outline |
Course Outline |
| Description |
This course may be repeated since content may vary. |
| Course Code |
|
| Title |
Commercial Transactions, Property and Special Topics |
| Prerequisite |
ACCT 280 |
| Course Outline |
Course Outline |
| Description |
Detailed study of Uniform Commercial Code (sales contracts, commercial paper and secured transactions), creditors' remedies, bankruptcy, property (real, personal and intellectual), bailments, trusts and estates, insurance law and professional responsibilities. |
| Course Code |
|
| Title |
Advanced Accounting |
| Prerequisite |
ACCT 331 |
| Course Outline |
Course Outline |
| Description |
Study of consolidations, partnerships, and other advanced topics. Continues development of research skills using FARS. |
| Course Code |
|
| Title |
Advanced Accounting II |
| Prerequisite |
ACCT 331 |
| Course Outline |
Course Outline |
| Description |
This course presents various advanced topics in accounting. Topics may include: foreign currency transactions, translation of foreign currency financial statements, International Accounting standards, Accounting for liquidation, accounting for estates and trusts, and accounting for governmental and nonprofit entities. Course coverage may be modified to reflect current issues in the accounting area. |
| Course Code |
|
| Title |
Tax Accounting I |
| Prerequisite |
ACCT 231 |
| Course Outline |
Course Outline |
| Description |
Outline of federal tax system. Introduction to concepts of gross income, exclusions, deductions, alternative minimum tax, tax credits, tax payment procedures, property transactions, accounting periods, accounting methods, deferred compensation, corporations and partnerships. |
| Course Code |
|
| Title |
Tax Accounting II |
| Prerequisite |
ACCT 441 |
| Course Outline |
Course Outline |
| Description |
Advanced topics in taxation, including income tax planning and income tax return preparation for corporations, S corporations, partnerships, limited liability companies, exempt entities, estates and trusts. |
| Course Code |
|
| Title |
Estate, Gift and Trust Taxation |
| Prerequisite |
ACCT 340 |
| Course Outline |
Course Outline |
| Description |
Federal estate and gift tax; income taxation of estates and trusts; fundamentals of estate planning. Same as PARA 446. |
| Course Code |
|
| Title |
Audit I |
| Prerequisite |
ACCT 330 |
| Course Outline |
Course Outline |
| Writing Intensive |
Yes |
| Description |
Coverage includes the theory of auditing, generally accepted auditing standards, audit reports, quality control, ethical decisions, accountants' liability, fraud detection, audit objectives and procedures, management assertions, audit planning analytical review, risk analysis, internal control evaluation, and tests of controls. |
| Course Code |
|
| Title |
Audit II |
| Prerequisite |
ACCT 460 |
| Course Outline |
Course Outline |
| Description |
Coverage includes the concepts of testing balances, auditing by cycles, audit sampling and applications, and compilation and review engagements. There will be additional coverage of generally accepted auditing standards, audit reports, quality control, fraud detection audit objectives and procedures, management assertions, audit planning, analytical review, risk analysis, internal control evaluation, and tests of controls. The course will include an integrated audit case. |
|