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Courses in Accounting
ACCT 201: Principles of Accounting I (3) - Each Semester
An introduction to the language of business and accounting. Topics include the accounting model, financial statements, and individual elements of financial statements.
ACCT 202: Principles of Accounting II (3) - Each Semester
Prerequisite: ACCT 201
A continuation of ACCT 201. Topics include additional financial accounting topics and an introduction to managerial accounting for business entities.
ACCT 295, 296: Special Topics (1-3)
ACCT 301: Intermediate Accounting I (3) - Each Fall
Prerequisite: ACCT 202
An intensive study of generally accepted accounting principles. Topics include an overview of accounting and in-depth study of assets.
ACCT 302: Intermediate Accounting II (3) - Each Spring
Prerequisite: ACCT 301
A continuation of ACCT 301. Topics include in-depth study of liabilities and stockholders' equity.
ACCT 303: Advanced Accounting I (3) - Each Fall
Prerequisite: ACCT 302
A continuation of ACCT 302. An intensive study of financial reporting which focuses on financial statements and related disclosures. Reporting and disclosure issues include earning per share for complex capital structures, post-employment benefits, accounting for income taxes, and new developments in financial reporting.
ACCT 310: Cost Accounting (3) - Each Fall
Prerequisite: ACCT 202
A study of accounting methods and practice for generating business cost data. Topics include cost concepts, cost behavior, cost-volume-profit relationships, responsibility accounting, and costing techniques.
ACCT 315: Managerial Accounting (3)
Prerequisite: ACCT 310
A continuation of ACCT 310, this course is a study of methods and analysis for using cost accounting data for business decision making. Topics include cost behavior analysis, cost-volume-profit analysis, inventory management, and budgeting analysis.
ACCT 387, 388: Cooperative Education Project I (1-6, 1-6)
Students can obtain information from the Department Chair.
ACCT 395, 396: Special Topics (1-3, 1-3)
ACCT 410: Auditing I (3) - Each Fall
Prerequisite: ACCT 302 and BUAD 325
An introduction to audit methodology and the auditing profession. Topics include generally accepted auditing standards, auditing procedures, and the AICPA Code of Professional Ethics.
ACCT 411: Auditing II (3)
Prerequisite: ACCT 410
A continuation of ACCT 410. Topics include application of standards, procedures, advanced fieldwork problems, and auditing reports.
ACCT 414: Federal Tax Accounting I (3)
Prerequisite: ACCT 202
An introduction to federal income tax law and its application to individuals. Topics include personal and business tax situations for individuals. Students also study basic tax research methods.
ACCT 415: Federal Tax Accounting II (3)
Prerequisite: ACCT 414
A study of federal income tax laws for partnerships, corporations, estates, and trusts. Topics include comparisons of alternative forms of operating a business and tax research methods.
ACCT 417: Governmental Accounting (3)
Prerequisite: ACCT 302
An introduction to financial accounting for state and local governments. Topics include funds, accounts groups, and reporting requirements.
ACCT 435: Advanced Accounting II (3)
Prerequisite: ACCT 303
A study of accounting and financial reporting for business combinations. Additional topics include emerging developments in the accounting profession.
ACCT 487, 488: Cooperative Education Project II (1-6, 1-6)
Students can obtain information from the Department Chair.
ACCT 495, 496: Special Topics (1-3, 1-3)
ACCT 497: Individual Research (1-3)
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