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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 |
Topics in Accounting. Course may be repeated as topic changes. |
| Course Code |
|
| Title |
Contracts and Business Entities |
| Prerequisite |
ACCT 280 |
| Course Outline |
Course Outline |
| Description |
Study of contracts, agency and business organizations (including all forms of partnerships, corporations and limited liability companies). |
| 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 |
| Course Outline |
Course Outline |
| Description |
This first course in Intermediate accounting begins with a review of the conceptual framework and the accounting process. This is followed by a deeper exploration into the balance sheet and financial disclosures, the income statement and comprehensive income, including revenue recognition, and the statement of cash flows. In depth measurement and presentation of current assets, fixed assets, and intangible assets will be presented. |
| Course Code |
|
| Title |
Intermediate Accounting II |
| Prerequisite |
ACCT 325 and MGMT 371 |
| Course Outline |
Course Outline |
| Description |
This is the second course in the Intermediate Accounting series. This course will explain the measurement and reporting of current liabilities, long term liabilities, stockholders' equity. Additional topics include: deferred taxes, error corrections, lessee transactions, fair value measurement, foreign currency transactions, and financial performance evaluation. |
| 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 325
ACCT 326 |
| Course Outline |
Course Outline |
| Description |
Advanced topics in accounting include accounting research, business combinations, consolidated financial statements, translation of foreign currency financial statements, derivatives and hedge accounting, leases, and employee benefit plans. |
| Course Code |
|
| Title |
Tax Accounting I |
| Prerequisite |
ACCT 231 |
| Course Outline |
Course Outline |
| Description |
Outline of federal tax system; tax professional responsibilities, tax procedures, and tax research; concepts of gross income and deductions; tax computations and tax credits; property transactions; individual tax planning; retirement planning; taxation of C corporations, S corporations, partnerships, limited liability companies, and tax-exempt organizations. |
| 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 |
Governmental, Not for Profit, and Cost Accounting |
| Prerequisite |
ACCT 325
MGMT 371 |
| Course Outline |
Course Outline |
| Description |
This course presents the financial statements and select transactions for state and local governments, and not for profit entities. Cost measurement and analysis for internal managerial decision making is also covered. |
| Course Code |
|
| Title |
Audit I |
| Prerequisite |
ACCT 325 |
| 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. |
| Course Code |
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| Title |
Internship |
| Course Outline |
Course Outline |
| Description |
A supervised practical experience in accounting. A maximum of 12 internship credits may be applied to the degree. |
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