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: Spring.
Prerequisite: ACCT 201.

ACCT 321. Financial Statement Analysis. 3 Credits.

A study of the financial 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 to analyze an entity's profitability, liquidity, and solvency.
Typically Offered: Fall.
Prerequisite: ACCT 201.

ACCT 322. Financial Reporting Topics. 3 Credits.

A study of selected financial accounting and reporting issues related to long-term assets, long-term debt, and shareholders' equity.
Typically Offered: Spring.

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: 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 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.
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.