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, upper-division B.B.A.
standing or permission of SOM advisor.) (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
B.B.A. standing or permission of the SOM advisor.) (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 B.B.A. standing or permission of SOM advisor.) (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 B.B.A. standing and permission of the SOM advisor.) (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, upper-division B.B.A. standing
or permission of SOM advisor. Prerequisite 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
B.B.A. standing or permission of the SOM advisor.) (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 316, upper-division B.B.A. standing or permission of the SOM
advisor.) (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 B.B.A. standing or
permission of the SOM advisor.) (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 B.B.A. standing or permission of the SOM advisor.) (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, upper-division B.B.A. standing
or permission of the SOM advisor.) (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, upper-division B.B.A. standing or the permission
of the SOM advisor. 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