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Accounting

Course Code
ACCT 190  Credits 1-3 
Title Topics in Accounting 
Course Outline Course Outline 
Description This course may be repeated since content may vary. 



Course Code
ACCT 230  Credits
Title Principles of Accounting I 
Course Offering Fall Every Year  
Course Offering Summer Every Year  
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
ACCT 231  Credits
Title Principles of Accounting II 
Prerequisite ACCT 230 
Course Offering Fall Every Year  
Course Offering Summer Every Year  
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
ACCT 290  Credits 1-4 
Title Topics in Accounting 
Course Outline Course Outline 
Description This is a topical course and may be repeated when the topic changes. 



Course Code
ACCT 304  Credits
Title Legal Environment of Business 
Course Offering Fall Every Year  
Course Offering Summer Every Year  
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
ACCT 306  Credits
Title Contracts and Business Entities 
Prerequisite ACCT 304 
Course Offering Fall Every Year  
Course Offering Spring Every Year  
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
ACCT 321  Credits
Title Employment Law 
Prerequisite ACCT 304 
Course Offering Fall On Demand  
Course Offering Summer On Demand  
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. Same as PARA 321



Course Code
ACCT 330  Credits
Title Intermediate Accounting I 
Prerequisite ACCT 231 
Lasc Area No Goal  
Course Offering Fall Every Year  
Course Offering Spring Every Year  
Course Offering Summer On Demand  
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
ACCT 331  Credits
Title Intermediate Accounting II 
Prerequisite ACCT 330 
Lasc Area No Goal  
Course Offering Fall Every Year  
Course Offering Spring Every Year  
Course Offering Summer On Demand  
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
ACCT 332  Credits
Title Intermediate Accounting III 
Prerequisite ACCT 331 
Course Offering Fall Every Year  
Course Offering Spring Every Year  
Course Offering Summer On Demand  
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
ACCT 340  Credits
Title Introduction to Taxation 
Prerequisite ACCT 231 
Course Outline Course Outline 
Description Outline of federal tax system: tax elements of business planning, including capital investment and employment decisions. 



Course Code
ACCT 350  Credits
Title Cost Accounting 
Prerequisite ACCT 231 
Course Offering Fall Every Year  
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
ACCT 375  Credits
Title Accounting Systems 
Prerequisite CSIS 104 
Course Offering Fall Every Year  
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
ACCT 390  Credits 1-3 
Title Topics in Accounting 
Course Outline Course Outline 
Description This course may be repeated since content may vary. 



Course Code
ACCT 407  Credits
Title Commercial Transactions, Property and Special Topics 
Prerequisite ACCT 304 
Course Offering Spring Every Year  
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
ACCT 430  Credits
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
ACCT 432  Credits
Title Advanced Accounting II 
Prerequisite ACCT 331 
Course Offering Fall Every Year  
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
ACCT 441  Credits
Title Tax Accounting I 
Prerequisite ACCT 231 
Lasc Area No Goal  
Course Offering Fall Every Year  
Course Offering Spring Every Year  
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
ACCT 443  Credits
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
ACCT 446  Credits
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