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, preparation of the balance sheet and income statement, and accounting for short-term assets.
Typically Offered: Fall.

ACCT 201. Elements of Accounting II. 3 Credits.

A continuation of ACCT 200 with a special emphasis on accounting for long-term assets and current and long-term debt obligations, corporate equity accounting, and preparation of the Statement of Cash Flows.
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: Fall.
Prerequisite: ACCT 201.

ACCT 315. Business in the Legal Environment. 3 Credits.

A study of the legal environment of business, governmental regulation, contracts and property.
Typically Offered: Fall, Spring.

ACCT 321. Intermediate Accounting I. 3 Credits.

A study of the more complex issues of corporate reporting theory and techniques such as the conceptual framework, financial statements, valuation techniques, and revenue recognition. The course will explore current financial reporting requirements as well as emerging issues and controversies surrounding financial reporting.
Typically Offered: Fall.
Prerequisite: ACCT 201.

ACCT 322. Intermediate Accounting II. 3 Credits.

A study of current and emerging financial accounting theory. Topics include techniques used to report financial information, long-term debt, equity, dilutive securities, revenue recognition, leases and accounting changes.
Typically Offered: Spring.
Prerequisite: ACCT 201.

ACCT 355. Taxation of Business Entities. 3 Credits.

A study federal income tax law related to reporting business and investment activities of sole proprietorships, partnerships, and corporations.
Typically Offered: Spring.
Prerequisite: ACCT 201.

ACCT 369. Enterprise Systems. 3 Credits.

An exploration of how enterprise systems help companies integrate business functions and improve business processes. Students will identify and discuss integration points including impacts to accounting.
Typically Offered: Fall, Spring.
Same As: ACCT 369/CIS 369.

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 440. Advanced Accounting Topics. 3 Credits.

A study of selected accounting and reporting issues related to consolidated entities, partnerships, state and local governments, and non-profit organizations. Students will also be introduced to audit procedures relating to the revenue business process and the acquisitions and expenditures business process.
Typically Offered: Fall, even years.
Prerequisite: ACCT 322.

ACCT 450. Principles of Auditing. 3 Credits.

A study of auditing principles and practices including evidence gathering, internal controls, sampling and testing, report writing, ethics, and legal liabilities.
Typically Offered: Fall, odd years.
Prerequisite: ACCT 322.

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.