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. Students 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. Advanced Managerial 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.
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 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
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, MATH
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.
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.
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)
ACCT 490 Special Topics in Accounting, cr arranged, (07-09)