ACCT 102 – Fundamentals of Accounting 3
This course is designed for non-accounting and non-business majors. Coverage includes elements of financial statements and the full accounting cycle. Fall.
ACCT 200 – Elements of Accounting I 3
Basic principles of the complete accounting cycle. Fall, Spring
ACCT 201 – Elements of Accounting II 3
Special emphasis on corporate accounting and the uses of accounting information by managers. Prerequisite: ACCT 200 – Elements of Accounting I. Fall, Spring
ACCT 210 – Accounting Club 1
Provides the opportunity for students to learn networking skills essential for accounting majors, to use their skills in a practical setting and strengthen their relationships with the business community. The club is for any student who is enrolled as an accounting major or minor or considering becoming an accounting major or minor. S/U grading only. Fall, Spring
ACCT 301 – Computerized Accounting 3
Students learn how to use accounting software to journalize, post, print reports, print financial statements, and find and correct posting errors. Pre-requisite: ACCT 200 – Elements of Accounting I. Fall, Spring
ACCT 305 – Cost Accounting 3
The introduction of modern cost accounting with insight and breadth regarding both the accountants’ and the managers’ role in an organization. Pre-requisite: ACCT 201 – Elements of Accounting II. Fall
ACCT 310 – Government and Non-profit Accounting 3
Provides an overview of accounting for non-profit entities. The course focuses on the use of special funds for municipalities and state governments, colleges and universities, hospitals and other health care entities, voluntary health and welfare organizations, and other non-profit organizations. Preparation of budgets and statements will also be covered. Accounting and reporting for government and not-for-profit entities. Pre-requisite: ACCT 332 – Intermediate Accounting II. Spring
ACCT 315 – Business Law I 3
Introduces the student to the legal environment and examines the law of contracts and properties. Pre-requisite: Business Administration majors must complete all Level 1 courses with a “C” or better. Fall
ACCT 316 – Business Law II 3
Emphasis is on the Uniform Commercial Code, business associations, debtor-creditor relations, and employment law. Spring
ACCT 331 – Intermediate Accounting I 4
An intensive study of financial accounting theory and practical applications as it relates to the preparation and analysis of financial statements, current assets, current liabilities, plant and equipment, and their related revenue and expenses. Pre-requisite: ACCT 201 – Elements of Accounting II. Fall
ACCT 332 – Intermediate Accounting II 4
Special accounting application as to preparation and analysis of financial statements with emphasis on investments, liabilities, income taxes, leases, pensions, owner’s equity, earnings per share, statement of cash flow, and special topics relating to accounting. Pre-requisite: ACCT 331 – Intermediate Accounting I. Spring
ACCT 333 – Income Tax I 4
A detailed study of federal tax law as applied to individual tax preparation with emphasis on tax determination of gross income, itemized deductions, gains and losses, and depreciation. Pre-requisite: ACCT 201 – Elements of Accounting II. Fall
ACCT 334 – Income Tax II 3
An advanced study of tax topics for corporations, partnerships, gift taxes, and estate taxes. Pre-requisite: ACCT 333 – Income Tax I. Spring
ACCT 335 – Income Tax Preparation - VITA 1
IRS program providing income tax preparation services for certain individuals. As part of the class, students will demonstrate a knowledge of income taxes and prepare tax returns for students and other qualified individuals. S/U grading only. Pre-requisite: ACCT 333 – Income Tax I. Spring
ACCT 351 – Fraud Examination 3
An introduction to fraud and an overview of the fraud problem. Covers fraud prevention and detection, the various elements of fraud investigation, and the various types of fraud. Prerequisite: ACCT 201-Elements of Accounting II.
ACCT 406 – Advanced Accounting 3
A study of specialized problems in accounting. The course addresses accounting for partnerships, foreign currency transactions and business combinations. Pre-requisite: ACCT 332 – Intermediate Accounting II. Fall
ACCT 407 – Auditing 4
A comprehensive course introducing the fundamental concepts of auditing including audit program design, the public accounting environment, the audit report, professional ethics, and related matters. Pre-requisite: ACCT 332 – Intermediate Accounting II. Fall
ACCT 408 – CPA Review - Regulation 3
Topics covered include advanced business law, federal taxation, ethics, professional and legal responsibilities.
For the student who intends to sit for the CPA examination.
ACCT 409 – CPA Review – Financial Accounting and Reporting 3
Topics covered include generally accepted accounting principles for business enterprises, not-for-profit organizations and governmental entities. For the student who intends to sit for the CPA examination.
ACCT 410 – CPA Review – Audit 3
Topics covered include auditing procedures and generally accepted auditing standards. For the student who intends to sit for the CPA examination.
ACCT 411 – CPA Review – Business Environment and Concepts 3
Topics covered include general business concepts that are required in order to understand the underlying business reasons for and accounting implications of business transactions. For the student who intends to sit for the CPA examination.
ACCT 412 – Auditing II 3
Continuation of ACCT 407 – Audit I. The comprehensive course addresses the fundamental concepts of auditing, including audit program design, the public accounting environment, the audit report, professional ethics, and related matters. Pre-requisite: ACCT 407 – Auditing. Spring
ACCT 420 – Accounting Information Systems 3
Accounting Information Systems is a survey of current software used in accounting. The software covered will include software used for financial and tax research, spreadsheets and basic accounting software. Fall.
ACCT 421 – Forensic Accounting 3
An introduction to Forensic Accounting concepts. Will include an overview of advanced fraud topics, business valuation, and litigation support provided by accountants. This class will focus on the services that accountants perform in the legal environment, the reporting process and professional testimony. Pre-requisite: ACCT 351 – Fraud Examination.
ACCT 422 – Business Valuation 3
An introduction to Business Valuation concepts. Will include the basic principles and techniques employed by business valuation specialists. Pre-requisites: FIN 326 – Managerial Finance and ACCT 406 – Advanced Accounting.
ACCT 291, 491 – Accounting Seminar 1-6
This course is designed for the exploration of specific topics which are not covered in regularly scheduled course work.
ACCT 292, 492 – Experimental Course 1-4
A unique class, designed by the instructor and/or department, not currently listed in the University catalog. An experimental course may be offered for a maximum of two semesters. After that time, the course must be either assigned an appropriate, permanent course number and formally listed in the University catalog, or its usage must be discontinued.
ACCT 293, 493 – Peer Tutoring 1-6
Students may earn credits by tutoring. Tutors are needed every semester in almost all academic areas. Interested students should contact Student Support Services. (Maximum six credits may be applied to graduation.)
ACCT 294, 494 – Independent Study, Undergraduate Research 1-6
INDEPENDENT STUDY: An individualized study not listed as a regular course in the University catalog. Content, etc., to be determined by instructor and student.
UNDERGRADUATE RESEARCH: Research topic must be approved prior to registration by instructor. Written analysis of research activities required at end of semester.
ACCT 295, 495 – Service Learning 1-6
Credit may be granted for certain extra-curricular activities for which there is a direct connection and correlation between the activity and the academic objectives of a specific course in the University catalog. The appropriateness of the activity and subsequently awarding of academic credit will be at the discretion of the appropriate departmental chair.
ACCT 296, 496 – Study Tours 1-6
Provides students the opportunity to make an extensive trip to a location either inside or outside the United States, which will subsequently provide the student with life experiences that relate directly to a specific academic discipline. Not available in all departments. Available at departmental and discipline discretion only.
ACCT 297, 497 – Accounting Internship, Externship, Cooperative Education 1-6
Student will be placed in an off-campus company or agency which will provide the student with specific activities what will demonstrate the correlation between academic study and an actual work experience. The number of credits will be determined by the length of the internship and the hours worked. S/U grading only.
ACCT 299, 499 – Special Topics, Readings 1-6
SPECIAL TOPICS: A uniquely-designed advanced topics course within a specific discipline. Course content and other related academic requirements to be determined by the instructor. Requires approval by department chair.
READINGS: Readings in educational and various specific professional publications and journals related to a specific academic discipline. Requires approval by department chair.