ACCOUNTING (ACCT)

Enrollment in junior or senior level accounting courses requires junior standing. All business majors must have completed the Basic Business Program.

ACCT 1040. Personal Tax.  Lec. 3. Credit 3.
Preparation of federal income tax returns for individuals, with some emphasis on tax planning. To receive credit for both ACCT 1040 and ACCT 3330, ACCT 1040 must be taken prior to enrolling in ACCT 3330 or its equivalent.

ACCT 2110. Principles of Financial Accounting. Lec. 3. Credit 3.
Prerequisite: Sophomore standing or consent of instructor. Fundamental principles and procedures of financial accounting and reporting.

ACCT 2120. Principles of Managerial Accounting. Lec. 3. Credit 3.
Prerequisite: ACCT 2110. Fundamentals, managerial and cost accounting, and reporting principles and procedures.

ACCT 3170. Financial Accounting and Reporting I. Lec. 3. Credit 3.
Prerequisite: ACCT 2110 and ACCT 2120 with grades of "C" or better. Contemporary theory and procedures that provide information for reports of the financial positions, results of operations, and cash flows of modern business corporations.

ACCT 3180. Financial Accounting and Reporting II. Lec. 3. Credit 3.
Prerequisite: ACCT 3170 with grade of "C" or better. Continuation of ACCT 3170 with emphasis on specific problem areas.

ACCT 3210. Cost Accounting. Lec. 3. Credit 3.
Prerequisite: ACCT 2120 with grade of "C" or better. Procedures for providing accounts and reports of cost information to management for planning, controlling, pricing and external reporting.

ACCT 3330. Federal Taxation I. Lec. 3. Credit 3.
Prerequisite: ACCT 2110 with a grade of "C" or better and ACCT 2120. A survey of the basic concepts of taxation and the impact of federal taxation on individuals, business income and property transactions.

ACCT 3620. Auditing I. Lec. 3. Credit 3.
Prerequisite: ACCT 3170 with a grade of "C" or better. Introduction to the theory and practice of financial statement audits.

ACCT 3720. Accounting For Non-Business Majors. Lec. 3. Credit 3.
Basic accounting principles, financial statements, cost behavior, cost accounting systems, and costing for management decisions. Open to non-business majors only. Credit will not be granted for both ACCT 2110 or ACCT 2120 and ACCT 3720.

ACCT 4230. Advanced Managerial Accounting. Lec. 3. Credit 3.
Prerequisite: ACCT 3210. Selected problems in cost accounting with emphasis on managerial uses of cost information.

ACCT 4340. Tax Management for Entities. Lec. 3. Credit 3.
Prerequisite: ACCT 3330. Use of tax law and accounting data by management in planning, controlling and decision making for business entities.

ACCT 4410. Financial Accounting and Reporting III. Lec. 3. Credit 3.
Prerequisite: ACCT 3180 with a grade of "C" or better. Theory and problems relating to consolidations and liquidations, international accounting, governmental accounting and partnerships.

ACCT 4530. Governmental and Not-For-Profit Accounting. Lec. 3. Credit 3.
Prerequisites: ACCT 2110 and ACCT 2120 with minimum grades of "C." Accounting, reporting and budgeting for governmental entities and other not-for-profit organizations, including coverage of healthcare and voluntary welfare organizations.

ACCT 4650.  E-Business, Risk and Controls.  Lec. 3. Credit 3.
Prerequisite: ACCT 2120 or BA 5500. Examination of the risk exposure and control implications of doing business in an e-business environment. Topics covered include understanding the Internet, models for e-business, the regulatory environment and liability issues, Internet security standards, financial reporting issues and third-party assurance.

ACCT 4750. Auditing in an EDP Environment. Lec. 3. Credit 3.
Prerequisites: ACCT 3620. Audit concepts and practices applied to accounting information systems in a microcomputer environment.

ACCT 4800. Internship in Accounting. Lec. 3.  Credit 3.
Prerequisite: Consent of Department Internship Coordinator or Department Chairperson and, if for graduate credit, consent of MBA Director. A directed current professional experience in accounting.  Graduate credit requires a field research project.

ACCT 4900. Special Topics. Lec. 3. Credit 3.
Prerequisite: Consent of Instructor and Department Chairperson. An advanced course concerning current topics in Accounting, Auditing, Taxation and Business Law. Course may be taken more than once as topics change.