Accounting Course Descriptions Descriptions of Accounting courses en-us Thu, 23 Mar 2017 16:27:22 UTC Thu, 23 Mar 2017 16:27:22 UTC

Accounting Course Descriptions

Descriptions of Accounting coursesaccounting, courses

ACCT 251 Principles of Financial Accounting (5)

Prerequisite: sophomore standing.

Introduction to the underlying principles of financial accounting and the application of such data to financial decisions.

ACCT 252 Principles of Managerial Accounting (4)

Prerequisite: ACCT 251.

Introduces the principles and techniques of managerial accounting. Emphasizes the use of information outputs from the managerial accounting information system in making managerial decisions.

ACCT 261 Business Law (4)

Prerequisite: sophomore standing.

Law as it applies to the business world. Explores background of our system of legal process. Examines law and its social environment and its impact on business organizations and transactions.

Accounting courses numbered 300 and higher have restricted enrollment. See Business Advising for more information.


ACCT 351 Intermediate Accounting I (4)

Intermediate Accounting I, II and III are sequential and cannot be taken out of order or concurrently.

 Prerequisite: ACCT 251.

Financial accounting principles and practice: postulates and principles underlying the presentation and interpretation of financial statements, including: working capital, investments, plant assets, long-term liabilities, partnership formation, partnership dissolution and stockholders' equity.

ACCT 352 Intermediate Accounting II (4)

Prerequisite: ACCT 351.

ACCT 353 Intermediate Accounting III (4)

Prerequisite: ACCT 352.

ACCT 356 Cost Accounting I (4)

Prerequisites: completion of University computer literacy competency and completion of a math course that satisfies math proficiency (MATH 200 is highly recommended), ACCT 251, 252, DSCI 245, junior standing.

Cost determination and control: cost accounting theory and accounting for manufacturing operations. Emphasis on historic and standard costs, standard cost variance determination, budgeting and cost allocation.

ACCT 357 Cost Accounting II (4)

Prerequisite: ACCT 356.

Cost analysis and control principles and methods applied to manufacturing operations and decision making; applications of information theory to cost accounting reports and decision making; applications of information theory to cost accounting reports and decision processes.

ACCT 358 Accounting for Non-Profit Entities (4)

Prerequisite: ACCT 251.

Concepts, principles and procedures of fund accounting and accounting for not-for-profit entities. Emphasis on accounting principles and budgetary control, financial reporting and auditing for effective financial administration of governmental and other non-profit entities.

ACCT 359 Accounting Systems (4)

Prerequisites: ACCT 351, Acct 356, MISC 211/311.

Application of concepts and techniques for the design, function, separation and evaluation of accounting systems. Focus on accounting system design and evaluation in providing timely information. Problems in accounting-system installation and revision.

ACCT 399 Directed Study (1-5)

Prerequisite: permission of the instructor, department chair and college dean.

ACCT 422 Advanced Business Law (4)

Prerequisites: ACCT 261; senior standing.

Business ethics and social responsibility; public law and regulation including securities law, antitrust law, consumer law, labor law and debtor/creditor relations.

ACCT 450 Auditing (4)

Prerequisites: ACCT 353, 356, 359.

Generally accepted auditing standards and principles; auditing objectives and methodology; ethical responsibility of the CPA in financial reporting and auditing.

ACCT 451 Advanced Auditing (4)

Prerequisite: ACCT 450.

Special topics in auditing with emphasis on EDP and statistical auditing. Auditing objectives, methodology and generally accepted auditing standards as they relate to EDP and statistical auditing. Practical audit experience through hands-on computer use on audit cases.

ACCT 452 Contemporary Accounting Theory (4)

Prerequisites: ACCT 353, 356, 359

Contemporary accounting issues and their theoretical implications; review of accounting literature and research studies and pronouncements of the FASB and other professional organizations.

ACCT 454 Federal Income Tax I (4)

Prerequisite: ACCT 251.

Provisions and principles of federal income tax laws affecting the determination of taxable income, tax liability and tax planning for individuals.

ACCT 455 Federal Income Tax II (4)

Prerequisite: ACCT 454.

Provisions and principles of federal income tax laws affecting the determination of taxable income and tax liability of corporations and information returns and tax planning for partnerships.

ACCT 495 Internships (1-15)

Prerequisite: permission of the instructor, department chair and college dean.

ACCT 498 Seminar (1-5)

ACCT 499 Directed Study (1-5)

Prerequisite: permission of the instructor, department chair and college dean.

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