Accounting (ACCT)

ACCT 200. Elements of Accounting I. 3 Credits.

An introduction to accounting systems with a special emphasis on journalizing and posting business transactions and preparation of the balance sheet and income statement.
Typically Offered: Fall.

ACCT 201. Elements of Accounting II. 3 Credits.

A continuation of ACCT 200 with a special emphasis on accounting for corporate entities, preparing the Statement of Cash Flows, and locating and using information presented in financial statements.
Typically Offered: Spring.
Prerequisite: ACCT 200 with a grade of C or better.

ACCT 307. Managerial Accounting and Finance. 3 Credits.

A course designed to help students understand how to use information to effectively plan and control operations. Topics include concepts and tools used in planning, control and decision making.
Typically Offered: Spring.
Prerequisite: ACCT 201.

ACCT 321. Financial Reporting and Analysis I. 3 Credits.

A study of the financial reporting and analysis process. Students will learn how to extract information in a public company¿s annual report and/or Form 10-K, and understand how investors and creditors use the information in their analysis of an entity¿s profitability, liquidity, and solvency.
Typically Offered: Fall.
Prerequisite: ACCT 201.

ACCT 322. Financial Reporting and Analysis II. 3 Credits.

A continuation of ACCT 321 with a focus on financial reporting and application of generally accepted accounting principles (GAAP) in a broad range of business transactions.
Typically Offered: Spring.
Prerequisite: ACCT 321.

ACCT 355. Federal Income Tax. 3 Credits.

A study of the fundamentals of federal income tax law with a major emphasis on reporting business and investment activities.
Typically Offered: Fall.
Prerequisite: ACCT 201.

ACCT 399. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

ACCT 494. Undergraduate Research. 3-12 Credits.

The course is designed to integrate subject matter from major coursework and other disciplines into a project that leads to the creation of an original body of knowledge.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

ACCT 499. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.