School of Business Administration
Faculty/Staff Login
Nav Menu


Concentration Courses

ACCT 3311 Costs and Budgets
Cr. 3. (3-0) ACCT 2301/2401 and ACCT 2302/2402
A study of basic cost accounting and budgeting principles, costing and decision decision-making models, application of variances analysis for planning and control, and Activity Activity-Based Costing.
ACCT 3312 Intermediate Accounting I
Cr. 3. (3-0) ACCT 3303
A study of generally accepted accounting principles (GAAP) as they apply to current assets; revenue and expense recognition; current and long-term liabilities; and the organization, analysis, and reporting of financial information.
ACCT 3313 Intermediate Accounting II
Cr. 3. (3-0) ACCT 3312
A study of GAAP as it applies to long-term liabilities and owner’s equity; selected topics including the statement of cash flows and accounting changes; and the organization, analysis, and presentation of financial information. Course includes a comprehensive computerized financial statement project.
ACCT 4311 Principles of Federal Income Taxation
Cr. 3. (3-0) ACCT 2301/2401 and ACCT 2302/2402
A study of a broad range of tax concepts and types of taxpayers. Discusses the role of taxation in the business decision-making process; the use of electronic libraries in performing basic tax research and tax planning; professional standards and ethics; and the interrelationship and differences between financial accounting and tax accounting.
ACCT 4320 Accounting Information Systems
Cr. 3. (3-0) ACCT 3303
A study of the important roles of accounting information; major components of accounting information systems; internal control; and flowcharting techniques. Discusses the evaluation of internal control and its integration into a computer-based accounting system.
ACCT 4321 Auditing
Cr. 3. (3-0) ACCT 3313, which may be taken concurrently
A study of the auditing process, its legal environment; standards, opinions, and professional ethics.
ACCT 4331 Advanced Accounting
Cr. 3. (3-0) ACCT 3313
A study of the preparation of consolidated financial statements, international accounting, foreign currency translations and transactions, SEC regulations of financial reporting, and government and nonprofit financial information.

apply now for the BBA-Accounting...