| ACCT 2401 or ACCT 2301 |
Accounting Theory I
Cr. 4. (3-1) or Cr. 3. (3-0)
Fundamentals of financial reporting. |
| ACCT 2402 or ACCT 2302 |
Accounting Theory II
Cr. 4. (3-1) or Cr. 3. (3-0)
Analysis of financial data for managerial decisions. |
| ACC 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. |
| ACC 3312 |
Intermediate Accounting I
Cr. 3. (3-0) ACCT 2301/2401 and ACCT 2302/2402
A study of GAAP as it applied to current assets, revenue and expense recognition, current and long-term liabilities; and the organization, analysis, and reporting of financial information. |
| ACC 3313 |
Intermediate Accounting II
Cr. 3. (3-0) ACCT 2301/2401 and ACCT 2302/2402
A study of GAAP as it applied 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. |
| ACC 3332 |
Financial Statement Analysis
Cr. 3. (3-0) ACCT 2301/2401 and ACCT 2302/2402
Develop basic skills in financial statement analysis and appreciate the factors that influence the outcome of the financial reporting process. |
| ACC 4311 |
Principles of Federal Income Taxation
Cr. 3. (3-0) ACC 3313
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 on performing basic tax research and tax planning; professional standards and ethics; and the interrelationship and differences between financial accounting and tax accounting. Formerly: Federal Income Tax I |
| ACC 4320 |
Accounting Information Systems
Cr. 3. (3-0) ACC 3312 or ACC 3313
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. Formerly: Accounting Systems |
| ACC 4321 |
Auditing
Cr. 3. (3-0) ACC 3312 or ACC 3313, and ACC 4320
A study of the auditing process; it's legal environment; standards; opinions; and professional ethics. |
| ACC 4331 |
Advanced Accounting
Cr. 3. (3-0) ACC 3312 or ACC 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. Formerly: Advanced Financial Accounting |
