Accounting
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/materials fees.
ACCT 261 3 Credits
Accounting Concepts and Uses I (s)
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.) (3+0) Offered Fall, Spring
ACCT 262 3 Credits
Accounting Concepts and Uses II
Continuation of ACCT 261 with introduction of advanced topics. (Prerequisite: ACCT 261.) (3+0)
ACCT 263 Credit
Accounting Processes
Laboratory covering processes and procedures of accounting. Includes journals, ledgers and recording techniques, and understanding of contemporary accounting issues. (Prerequisites: AIS 101, ACCT 261 and ACCT 262 or concurrent enrollment in ACCT 262.) (3+0)
ACCT 330 3 Credits
Income Tax
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.) (3+0) Offered Fall, Spring
ACCT 342 3 Credits
Managerial Cost Accounting
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. Note: No credit may be earned for more than one of ACCT 342 or 352. (Prerequisites: ACCT 262, upper-division standing.) (3+0) Offered Fall, Spring
ACCT 352 3 Credits
Management Accounting
Business policy profit planning, resource planning, control concepts, reporting for management control and impact of public reporting on management decisions. Note: No credit may be earned for more than one of ACCT 342 or 352. (Prerequisites: ACCT 261, ACCT 262, upper-division standing.) (3+0) Offered Fall, Spring
ACCT 356 1-3 Credits
Internship in Accounting
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.) (0+6--14) Offered As Demand Warrants
ACCT 361 3 Credits
ACCT 362 3 Credits
Intermediate Accounting
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. (Prerequisites for ACCT 361: ACCT 262 and upper-division standing. Prerequisiste for ACCT 362: ACCT 361.) (3+0) 361 Offered Fall, 362 Offered Spring
ACCT 401 3 Credits
Advanced Accounting
A study of accounting for business combinations: parent-subsidiary relationships, home office/branch relationships, partnerships and multinational enterprises. (Prerequisites: ACCT 362, upper-division standing.) (3+0) Offered Fall
ACCT 404 3 Credits
Advanced Cost Accounting and Controllership
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.) (3+0) Offered Spring
ACCT 414 3 Credits
Governmental and Nonprofit Accounting
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.) (3+0) Offered Spring
ACCT 430 3 Credits
Advanced Taxes
Advanced study of income taxation, emphasizing federal taxation of corporations and partnerships. (Prerequisites: ACCT 330, upper-division standing.) (3+0) Offered Fall
ACCT 452W 3 Credits
Auditing
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 or AIS 316, ENGL 111X, ENGL 211X or ENGL 213X or permission of instructor and upper-division standing.) (3+0) Offered Fall
ACCT 472 3 Credits
Advanced Auditing
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.) (3+0) Offered Spring
ACCT 602 3 Credits
Accounting for Managers
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 and managerial accounting. (Prerequisite: M.B.A. standing; M.S. Engineering Management standing; or M.S. Science Management standing.) (3+0) Offered Fall or Spring
ACCT 605 3 Credits
Contemporary Topics in Accounting
An advanced seminar designed to meet the accounting needs of current-day mangers. Topics can range from taxes to management control systems. May be taken twice for credit when topic changes. (Prerequisite: M.B.A. standing.) (3+0) Offered Fall or Spring, As Demand Warrants
ACCT 656 1-3 Credits
Internship in Accounting
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: M.B.A. standing.) (0+6--14) Offered As Demand Warrants