Accounting Courses
ACCT - Accounting Courses
ACCT-213: Financial Accounting (Credits: 3)
An introductory course in fundamental accounting concepts that provides students with an understanding of how accounting is utilized by management, investors, creditors and other organization stakeholders. The primary learning objective is to develop an understanding of how economic events and transactions affect the financial position of an organization.
ACCT-313: Managerial Accounting (Credits: 3)
A study of concepts, techniques, and uses of accounting in managerial decision-making and problem solving. Develops skills in the use of job-order costing, activity-based costing, budgeting, cost control using standard costing, identifying relevant costs when making decisions and capital investments.
ACCT-350: Intermediate Accounting I (Credits: 4)
Provides in-depth coverage of financial accounting and numerous recent developments in accounting valuation and reporting practices. Includes theory, practices, and pronouncements of authoritative professional accounting bodies.
ACCT-356: Careers in Accounting & Finance Lecture (Credits: 1 to 2)
This course provides students the unique opportunity to hear from professionals in both the accounting industry following traditional accounting or finance paths as well as those who have used their accounting/finance education in unique ways. Through a series of guest speakers, the class explores the various paths students may take in their careers. This series may include speakers from audit, tax, law, forensics, government, data analytics, investment banking, valuation experts, and corporate executives.
ACCT-360: Intermediate Accounting II (Credits: 4)
Provides in-depth coverage of financial accounting and numerous recent developments in accounting valuation and reporting practices. Includes theory, practices, and pronouncements of authoritative professional accounting bodies.
ACCT-374: Cost Accounting (Credits: 4)
Prepares students to understand and manage cost accounting systems and solve problems encountered in the business world. Covers cost planning, accumulation, procedures, controls and reports, and analysis.
ACCT-401: Directed Studies (Credits: 1 to 4)
A tutorial-based course used only for student- initiated proposals for intensive individual study of topics not otherwise offered in the Accounting Program. This course is repeatable for credit.
ACCT-405: Accounting Analytics Project (Credit: 1)
This course will require students to create a project, in consultation with an account professional, that applies data analysics tools used prevalently in the accounting profession. This project will apply skills and tools learned in BUSI 400.
ACCT-412: Special Topics in Accounting (Credits: 1 to 4)
Topics relevant to accounting students will be offered periodically under this title.
ACCT-441: Tax Clinic Practicum (VITA) (Credits: 2 to 4)
This course is designed to teach students how to prepare 1040 federal returns and related schedules, state returns andrelated schedules, and assist taxpayers with accessing many financial resources. Students will be certified by the IRS and trained as financial advocates. Tax training includes basic tax laws, advanced tax laws, taxation of nonresident aliens, international income taxation and taxation of military tax payers and families. Students also receive ethics training related to tax preparation, cultural sensitivity training and learn client-interviewing and tax software skills. Students are required to complete the in-class training and achieve a minimum score of 80% on all related certifications prior to participating in the practicum for approximately 8-10 hours per week over the course of the semester.
ACCT-454: Auditing (Credits: 4)
A study of the principles, techniques, and procedures in auditing. Includes professional ethics, legal responsibility, theory of audit evidence, conducting audits through use of audit programs, working papers, and report writing.
ACCT-467: Accounting Information Systems (Credits: 4)
An introduction to systems analysis and design with a strong emphasis toward accounting information systems. Conceptual foundations of accounting information systems; database and file- oriented systems; the systems life cycle; control and audit of accounting information systems; and accounting information systems applications are reviewed. A relational database software package is introduced and used to prepare a term project. (WCore: SC)
ACCT-471: Individual Income Tax I (Credits: 3)
This course provides comprehensice coverage of the Federal income tax structure and application of tax principles for preparation of individual tax returns.
ACCT-472: Individual Income Tax II (Credit: 1)
This course is designed to teach students how to prepare 1040 federal returns and related schedules, prepare multi-state returns and related schedules and process taxpayers for various financial services administered by the VITA clinic. Students will be certified by the IRS and trained as financial advocates. IRS certification must be completer before commencing their fieldwork. Students will also receive ethics training related to tax preparation, cultural sensitivity training and learn client-interviewling skills.
ACCT-495: Advanced Accounting (Credits: 3)
Provides in-depth coverage of financial accounting and numerous recent developments in accounting valuation and reporting practices. The course includes theory, practices, and pronouncements of authoritative professional accounting bodies. Prerequisites: ACCT 360.