2016-2017 Accounting Courses

ACCT 213 Accounting Principles:  Financial Accounting (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. Offered Fall, Spring and Summer semesters. Prerequisites: BUSI 101A and BUSI 101B OR BUSI 102.
ACCT 313 Managerial Accounting (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. Prerequisites: ACCT 213. Offered Fall, Spring and Summer semesters.
ACCT 350/360 Intermediate Accounting I and II (4-4)
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. Prerequisites: ACCT 213; ACCT 350 must be taken prior to ACCT 360. ACCT 350 is offered Fall, and ACCT 360 is offered spring semester.
ACCT 374 Managerial and Cost Accounting (4)
An overview of managerial and cost accounting concepts addressing cost concepts and classifications, cost accounting systems, cost behavior and analysis, profit planning, standard costing and overhead analysis, segment reporting and decentralization and understanding relevant costs for decision-making. Pre-requisite: ACCT 213
ACCT 401 Directed Studies (1–4)
A tutorial-based course used only for student-initiated proposals for intensive individual study of topics not otherwise offered in the Accounting Program. Prerequisite: consent of instructor and school dean.
ACCT 212/412 Special Topics in Accounting
Topics relevant to accounting students will be offered periodically under this title.
ACCT 454 Auditing (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. Prerequisites: ACCT 360. Offered Fall and Summer semesters.
ACCT 467 Accounting Information Systems  (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. Prerequisite: ACCT 213, BUSI 300. Offered Fall and Spring semesters.
ACCT 474 Individual Income Taxation (4)
The course provides comprehensive coverage of the Federal income tax structure and application of tax principles for preparation of individual tax returns. Prerequisite: ACCT 313. Offered Fall semester.
ACCT 475 Estate and Tax Planning Strategy (4)
This course deals with the Federal tax statutes, regulations, rulings, and leading cases applicable to individual and other taxpayers with special emphasis on estate planning. The probate process, federal gift taxes, estate taxes, trusts, and valuation of assets are areas covered in this course. Prerequisites: ACCT 474. Offered Spring semester.
ACCT 495 Advanced Accounting (3)
An in-depth study of the theory and methodology underlying accounting for combined corporate entities, mergers, and acquisitions.  Includes history and an analysis of merger negotiations, reporting methods, consolidated statements, and accounting for partnerships.  Prerequisites:  ACCT 360.  Offered spring semester.
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