Accounting Courses



ACCT 213 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.
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.
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.
ACCT 356 Careers in Accounting and Finance Lecture Series (1-2)
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 374 Cost Accounting (4)
An overview of 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.
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. Requires consent of instructor and division chair. This course is repeatable for credit.
ACCT 412 Special Topics in Accounting (1-4)
Topics relevant to accounting students will be offered periodically under this title.
ACCT 441 Accounting Practicum (2-4)
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 certifications must be completed before commencing their fieldwork. Students will also receive ethics training related to tax preparation, cultural sensitivity training, and learn client-interviewing skills. This course is repeatable for credit.
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.
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. (WCore: SC)
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.
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.