Accounting Course Descriptions

2203 FUNDAMENTALS OF MANAGERIAL ACCOUNTING

An introduction to management accounting and organizational performance measurements such as basic costing and capital budgeting. (Prerequisite: ACCT 2103)

3113 INTERMEDIATE ACCOUNTING I

Financial accounting theory and methodology including the conceptual framework of generally accepted accounting principles. Basic coverage of financial statement structure and detailed coverage of assets (Prerequisite: ACCT 2203)

3213 INTERMEDIATE ACCOUNTING II

Continuation of Intermediate Accounting II. Liabilities, equity, pensions, leases, revenue recognition, earnings per share, disclosure, and other select financial accounting theory and methodology topics. (Prerequisite: ACCT 3113 with a grade of C or better)

3313 INCOME TAX ACCOUNTING I

An introduction to basic income tax law and accounting requirements as they relate to individuals and sole proprietors. This would include income and deduction issues, filing requirements, and research. (Prerequisite: ACCT 2203)

3343 SOFTWARE FOR ACCOUNTANTS

The use of spread sheets, databases, and many specialized software packages are the tools for accountants. This course will teach students the accounting uses of common software such as Excel, Lotus as well as specialized software used in accounting. The course will be team taught. (Prerequisite: ACCT 2203)

3413 FORENSIC ACCOUNTING

Forensic accounting covers the basic concepts related to business and accounting financial fraud including its origin, prevention and detection. Investigative techniques are used to study financial statement misrepresentation, financial corruption, and asset misappropriation. Computer forensic methods are used to study the scope of these financial crime (Prerequisites: ACCT 2103 and ACCT 2203)

3513 COST ACCOUNTING

Cost management theory and practices: product costing, organizational planning and control, performance measurement, cost-volume-profit analysis, and managerial decision making. (Prerequisite: ACCT 2203)

3613 ADVANCED MANAGERIAL ACCOUNTING

Managerial cost control, capital budgeting, organizational performance, joint and process costing, cost analysis techniques, cost management practices. (Prerequisites: ACCT 3513 with a grade of C or better)

3713 GOVERNMENTAL ACCOUNTING

Accounting and financial reporting standards for governmental and not-for-profit organizations including fund accounting for state and local governments. (Prerequisite: ACCT 2203)

4113 ADVANCED ACCOUNTING

Consolidated statements, segments, interim reporting, bankruptcy and reorganization, translation of foreign currency. (Prerequisite: ACCT 3213 with a grade of C or better)

4223 FINANCIAL ANALYSIS AND CONTROL

This course examines the processes and methods of financial analysis and control. The course emphasizes the objectives of different users of financial statements and describes analytical tools and techniques to meet those objectives. Analytical methods range from the computation of ratio and cash flow measures to forecasting earnings for equity valuation. Topics include cash flow analysis, profitability analysis, short-term and long-term forecasting analysis, credit analysis, and equity analysis and valuation. (Prerequisite: FIN 3113 with grade of C or better and ACCT 2203)

4243 ACCOUNTING RESEARCH

Research is an integral part of the financial, tax, and auditing fields of accounting. This course will introduce stud ents to research methods and resources, including methods ofcommunicating research findings. (Prerequisites: ACCT 2203 and junior standing)

4413 INCOME TAX ACCOUNTING II

A continuation in the study of income tax law with emphasis on business entities. The major topics consist of income tax requirements for corporations, partnerships, and limited liability companies. The course also covers tax research, and a basic introduction to unified estate and gift statutes, (Prerequisites: ACCT3113 and ACCT 3313 with a grade of C or better)

4613 FORENSIC ACCOUNTING AND INTERNAL AUDITING

Two major issues for corporate accountants of their auditors are forensic accounting and internal auditing. This course provides a survey of the major subject matters to enhance the student's knowledge of the problems and practices used within corporations. (Prerequisites: Junior standing and ACCT 3113 with a grade of C or better)

4713 ACCOUNTING INFORMATION SYSTEMS

An introduction to AIS design methodology including accounting information flow, the transaction cycles, internal control, and auditing. The course focuses on automated information systems. (Prerequisite: ACCT 3214)

4813 AUDITING

Principles and procedures followed by a certified public accountant to render an opinion concerning fairness of audited financial statements. (Prerequisite: ACCT 3213 and ACCT4713)

4913 ACCOUNTING THEORY

Theory of accounting, how it has developed, and relationship of accounting theory to accounting and business practice. (Prerequisite: ACCT 3223)

4950 ACCOUNTING INTERNSHIP

Supervised professional-level accounting assignment with a business firm, government agency, or non-profit organization. (Prerequisites: 30 hours in major including business core, permission of department)

4960 DIRECTED READING

Individualized literature study selected in consultation with the professor.

4970 SPECIAL STUDIES

Individualized project selected in consultation with professor.

4980 SEMINAR

Small group study of topic announced by department.

4990 RESEARCH

Independent investigation designed in consultation with the professor.

5233 ACCOUNTING FOR MANAGERS

The primary emphasis of this course is on management's use of accounting information to manage the resources of a complex organization. The course focuses on three major areas: fundamentals of cost systems; managerial decision making; and managerial planning and performance evaluation.

5243 ACCOUNTING CONTROLS FOR MANAGERS

Advanced strategies for exploring and establishing general and accounting controls and for accounting related decision making from the perspective of the auditor, the banker, or the company manager. The course makes extensive use of the case method.