Accounting: Course Descriptions


ACCT 210. Introductory Financial Accounting. 3 cr. Principles, concepts, and procedures of financial accounting essential to the preparation, understanding, and interpretation of accounting information. May not be taken for credit after 310. Prereq: So st.

ACCT 211. Introductory Managerial Accounting. 3 cr. Decision-making process using managerial accounting information; cost-volume-profit analysis, cost accounting systems, budgeting, and performance evaluations. May not earn credit in both 211 and 320. Prereq: 210 or cons instr.

ACCT 290. Special Topics in Accounting. Variable cr. Subtitle will designate topic.

ACCT 299. Special Work. You may arrange for independent study with cons school head. Credit based on scope of project.

ACCT 310. Intermediate Financial Accounting I. 3 cr. Concepts, elements, and generally accepted accounting principles associated with financial statements, including income measurement and valuation of assets and equities. Prereq: 210.

ACCT 311. Intermediate Financial Accounting II. 3 cr. Continued study of concepts and principles underlying financial statements, including leases, pensions, income tax allocations, earnings per share and changes in accounting principle application. Prereq: 310.

ACCT 321. Cost Accounting. 3 cr. Planning, control and analysis of production and marketing costs through budgeting and standard cost accounting techniques, including variance analysis and inventory management; revenue and cost allocations; strategic planning and the balanced scorecard. Prereq: 211.

ACCT 330. Federal Individual Income Taxes. 3 cr. Examine Federal Income Tax Law as it applies to individuals. Includes general concepts, tax return preparation and tax research methods. Prereq: 310 or con reg 310.

ACCT 331. Federal Business Income Taxes. 3 cr. Examine Federal Income Tax Law as it applies to C corporations, S corporations, limited liability companies, partnerships and fiduciaries. Includes general concepts, tax return preparation, tax research methods. Prereq: 310 and 330.

ACCT 370. Accounting Information Systems. 3 cr. Introduction to the concepts, objectives and importance of properly designed accounting information systems. Extensive study of internal controls including systems documentation. May not earn credit in both 370 and BUS 370. Prereq: 310 or con reg.

ACCT 390. Ethics in Accounting and Business. 3 cr. Principles of ethics and professional responsibility applied to specific workplace situations and business activities. Explore interplay between corporate culture, professional codes of conduct and individual behavior. Develop, clarify, communicate and defend positions on corporate conduct. May not earn credit in both ACCT 390 and BUS 390. Prereq: 210 and BUS 320 or 325, or cons instr.

ACCT 400. The Accounting Profession. 1 cr. History and development of the accounting profession; professional employment, conduct, organizations, ethics, mores, and publications. Prereq: Cons instr.

ACCT 410. Advanced Financial Accounting (formerly 312). 3 cr. The international accounting environment, multicurrency transactions and investments, governmental and other not-for-profit entities, mergers and parent-subsidiary relationships, SEC reporting, and partnerships. Prereq: 311.

ACCT 420. Seminar in Managerial Accounting. 3 cr. Measurement and analysis of accounting data appropriate to managerial planning and decision making, cost determination, performance evaluation and control. Emphasis on the identification and utilization of performance measures and controls that drive results consistent with corporate strategies. Prereq: Cons instr.

ACCT 450. Auditing (formerly 350). 3 cr. Critical examination of evidence supporting financial statements, internal control, working papers, statistical sampling, nonfinancial attestation services, audit reports, and professional standards. Prereq: 311, 370; MATH 355.

ACCT 497. Internship in Accounting. Cr arranged. Supervised training work program in a cooperating agency or business. Credit set by chair and acct faculty. Prereq: Cons chair. GEP: XL

ACCT 498. International Internship. 1-12 cr. Supervised training work program in an international agency or business located outside the United States. Credit set by chair and acct faculty. Prereq: Cons chair. GEP: XL

ACCT 499/699. Special Work. Upperclass or graduate students may arrange for independent study with cons chair. Credit based on scope of project. Prereq: Cons chair.

Accounting Latent Courses: Not offered recently. See full course description in indicated (xx-xx) catalog.

490 Special Topics in Accounting. Cr arranged, (07-09)