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Admittance
to
300
and
400
level
School
of
Management
courses
will
be
granted
only
to
students
with
upper
division
standing.
Others
will
be
admitted
only
with
the
written
permission
of
the
appropriate
department
head.
Students
enrolling
in
School
of
Management
courses
are
expected
to
have
completed
the
necessary
prerequisites
for
each
course.
A
$25
per
semester
student
computing
facility
user
fee
will
be
assessed
for
any
student
taking
ACCT,
AIS,
BA
and
ECON
courses
except
ECON
100X.
This
fee
is
in
addition
to
any
lab/material
fees.
ACCT
261
(3
Credits)
Fall,
Spring
Accounting
Concepts
and
Uses
I
(3+0)
An
understanding
of
basic
financial
statements
from
a
user
(investors,
managers,
and
creditors)
perspective
is
strongly
emphasized.
Topical
coverage
of
financial
and
managerial
issues
is
integrated
throughout
the
semester
length
courses.
Material
is
presented
in
a
fashion
that
promotes
communication
skills
development.
The
conceptual
approach
used
in
teaching
this
course
will
sensitize
the
student
to
the
implications
of
accounting
decisions
related
to
business
transactions,
while
avoiding
the
detailed
procedures
that
only
accountants
need
to
know.
(Prerequisites:
Sophomore
standing
or
higher.
Placement,
concurrent
enrollment,
or
completion
of
MATH
at
the
100-level
or
above.)
ACCT
262
(3
Credits)
Fall,
Spring
Accounting
Concepts
and
Uses
II
(3+0)
Continuation
of
ACCT
261
with
introduction
of
advanced
topics.
(Prerequisite:
ACCT
261.)
Recommend
first
semester
sophomore
standing.
ACCT
263
(1
Credit)
Fall,
Spring
Accounting
Processes
(0+3)
Laboratory
covering
processes
and
procedures
of
accounting.
Includes
journals,
ledgers
and
recording
techniques.
Understanding
of
contemporary
accounting
issues.
(Prerequisites:
AIS
101,
ACCT
261
and
ACCT
262
or
concurrent
enrollment
in
ACCT
262.
Recommended
second
semester
sophomore
standing.)
ACCT
330
(3
Credits)
Fall,
Spring
Income
Tax
(3+0)
Survey
of
basic
concepts
of
federal
taxation
with
emphasis
on
taxation
of
individuals
and
the
impact
of
taxes
on
business
and
investment
planning.
(Prerequisites:
ACCT
262
or
permission
of
instructor,
upper
division
standing.)
ACCT
342
(3
Credits)
Fall,
Spring
Managerial
Cost
Accounting
(3+0)
Cost
accounting
with
managerial
emphasis
on
planning,
control,
and
decision
making.
Topics
include
cost-volume-profit
analysis,
costing
systems,
profit
planning,
flexible
budgets,
standard
costs,
responsibility
accounting,
inventory
costing
alternatives,
and
relevant
costs
for
decision-making.
For
accounting
majors.
(Prerequisites:
ACCT
262,
upper
division
standing.)
ACCT
352
(3
Credits)
Fall,
Spring
Management
Accounting
(3+0)
Business
policy
profit
planning,
resource
planning,
control
concepts,
reporting
for
management
control,
and
impact
of
public
reporting
on
management
decisions.
(Prerequisites:
ACCT
261,
ACCT
262,
upper
division
standing.)
ACCT
356
(1-3
Credits)
Fall,
Spring,
Summer,
As
Demand
Warrants
Internship
in
Accounting
(0+6-14)
Supervised
accounting
work
experience
in
an
approved
position
related
to
the
student's
career
interests.
Number
of
credits
earned
depends
upon
the
type
of
position
and
time
worked.
No
student
may
count
more
than
nine
internship
credits
towards
an
undergraduate
degree,
with
these
credits
being
electives.
Internship
credits
may
not
be
taken
as
one
of
the
two
required
senior-level
accounting
electives.
(Prerequisites:
Upper-division
standing
and
permission
of
program
department
head.)
ACCT
361
(3
Credits)
Fall,
Spring
ACCT
362
(3
Credits)
Fall,
Spring
Intermediate
Accounting
(3+0)
Financial
accounting
topics
are
discussed
from
the
perspective
of
both
accounting
practice
and
theory.
Working
capital
and
fixed
asset
accounts
are
emphasized
in
the
Fall
semester.
Long-term
liabilities
and
stockholders
equity
are
emphasized
in
the
Spring
semester.
Ethical
and
international
accounting
issues
are
emphasized
throughout
the
sequence.
(Prerequisite:
ACCT
262,
upper
division
standing.)
ACCT
401
(3
Credits)
Fall
Advanced
Accounting
(3+0)
A
study
of
accounting
for
business
combinations:
parent-subsidiary
relationships,
home
office/branch
relationships,
partnerships,
and
multinational
enterprises.
(Prerequisite:
ACCT
362,
upper
division
standing.)
ACCT
404
(3
Credits)
Spring
Advanced
Cost
Accounting
and
Controllership
(3+0)
Study
of
the
controllership
function
with
emphasis
on
advanced
cost
and
managerial
accounting
topics
related
to
contemporary
organizations.
(Prerequisites:
ACCT
342,
AIS
310,
upper
division
standing.)
ACCT
414
(3
Credits)
Spring
Governmental
and
Nonprofit
Accounting
(3+0)
Accounting
for
governmental
units,
public
schools,
colleges
and
universities,
health
care
providers,
voluntary
health
and
welfare
organizations,
and
other
nonprofit
organizations.
(Prerequisites:
ACCT
361,
upper
division
standing.)
ACCT
430
(3
Credits)
Fall
Advanced
Taxes
(3+0)
Advanced
study
of
taxation,
emphasizing
federal
taxation
of
corporations
and
partnerships.
Introduction
to
the
taxation
of
estates,
gifts,
and
trusts.
(Prerequisites:
ACCT
330,
upper
division
standing.)
ACCT
452W
(3
Credits)
Fall
Auditing
(3+0)
Introduction
to
the
professional
standards
and
procedures
applicable
to
an
auditor's
examination
of
financial
statements.
Compliance
and
Operational
auditing,
ethical
and
legal
responsibilities,
and
international
auditing
issues
emphasized.
(Prerequisite:
ACCT
362,
AIS
310,
ENGL
111X,
and
upper
division
standing.)
ACCT
472
(3
Credits)
Spring
Advanced
Auditing
(3+0)
Advanced
auditing
theory
and
practice.
Audit
techniques
and
internal
controls.
Evaluation
of
computer
systems.
Includes
contemporary
topics,
governmental
auditing,
federal
and
state
single
audits.
For
auditor
practitioners
and
students
without
field
experience
in
auditing.
(Prerequisites:
ACCT
452W
and
upper
division
standing.
Course
assumes
prior
exposure
to
auditing
and
information
systems.)
ACCT
602
(3
Credits)
Fall
Accounting
for
Managers
(3+0)
A
complete
and
balanced
treatment
of
the
concepts,
procedures
and
uses
of
financial
accounting.
Coverage
includes
the
accounting
cycle,
accounting
principles,
mass
processing
of
transactions,
internal
control,
inventories
and
merchandising
operations,
long-lived
assets
and
liabilities,
corporate
accounting
and
reporting,
partnership
accounting,
financial
statements,
funds
flow
analysis,
cost
systems
for
manufacturing
operations,
managerial
accounting
and
capital
budgeting.
(Prerequisite:
Graduate
standing.)
ACCT
630
(3
Credits)
Spring
Taxation
and
Management
Decisions
(3+0)
Analysis
of
basic
tax
concepts
relevant
to
management
decisions.
Topics
generally
include
tax
terminology,
individual
reporting
requirements,
cost
recovery
of
business
investments,
sale
or
exchange
of
property,
employee
compensation,
business
tax
incentives,
tax
accounting
methods,
and
the
choice
of
the
form
of
business
entity.
Special
consideration
given
to
the
tax
consequences
related
to
the
formation,
operation
and
termination
of
business
entities
(Prerequisites:
ACCT
261,
ACCT
262
and
admission
into
the
M.B.A.
program.)
ACCT
650
(3
Credits)
Spring
Management
Accounting
Seminar
(3+0)
An
advanced
seminar
designed
to
provide
a
sound
understanding
of
the
significance
of
management
control
systems
for
manufacturing,
service,
and
nonprofit
organizations.
Topics
include
the
planning
and
control
process,
behavior
in
organizations,
responsibility
accounting,
controls
for
different
strategies,
performance
measurement,
capital
budgeting,
management
compensation,
multinational
and
service
organizations,
and
project
controls.
Student
participation
will
include
problem
analysis
with
oral
and
written
reports
on
cases
and
projects.
(Prerequisites:
Graduate
standing
and
ACCT
602.)
ACCT
656
(1-3
Credits)
Fall,
Spring,
Summer,
As
Demand
Warrants
Internship
in
Accounting
(0+6-14)
Supervised
accounting
work
experience
in
an
approved
position
related
to
the
student's
career
interests.
(Note:
Number
of
credits
earned
depend
on
the
type
of
position
and
time
worked.
No
graduate
student
may
count
more
than
six
internship
credits
towards
a
graduate
degree,
with
these
credits
being
electives.
Prerequisites:
Graduate
standing
and
permission
of
program
department
head.)
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