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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 making models, application of variances analysis for planning and control, and Activity Based Costing.
ACCT 3312 Intermediate Accounting I
Cr. 3. (3-0) ACCT 3303
A study of GAAP as it applies 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 3303
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.

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