Undergraduate Catalog
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Accounting Course Descriptions

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ACCT 2000: Accounting Principles I Lab

Co-requisite for ACCT 2003 Accounting Principles I.

ACCT 2003: Accounting Principles I

ACTS Common Course - ACCT2003*

Prerequisites: A grade of C or higher in BUAD 2003 and MATH 2223 or MATH 2243.

Co-requisite: ACCT 2000.

Fundamental process of accounting, books of original entry, preparation of working papers, adjusting entries, and financial statements for sole proprietorships.

Note: Accounting majors may not repeat this course to raise grade point in their major field after completing ACCT 3013.

ACCT 2013: Accounting Principles II

ACTS Common Course - ACCT2013

Prerequisite: ACCT 2003

Accounting processes applied to corporations and partnerships. Manufacturing cost, income tax, managerial reports, cash flow, and statement analysis.

Note: Accounting majors may not repeat this course to raise grade point in their major field after completing ACCT 3013.

ACCT 3003: Intermediate Accounting I

Prerequisites: ACCT 2013; junior standing in College of Business. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

A comprehensive study of accounting theory governing preparation of financial statements with emphasis on conceptual framework, development of accounting standards, and the recording and reporting process. Cash, receivables, inventories, property, plant and equipment, intangible assets, and other selected topics.

ACCT 3013: Intermediate Accounting II

Prerequisites: ACCT 3003. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

Continuation of ACCT 3003. Topics covered include current and long-term liabilities, contingencies, stockholders' equity, earnings per share, temporary and long- term investments, revenue recognition, accounting changes, cash flows, statement analysis, and disclosure in financial reporting.

ACCT 3023: Accounting Information Systems

Offered: Spring

Prerequisites: MGMT 2013 and ACCT 3003. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

A study of accounting information processing, the systems concept, the analysis and design of accounting information systems, and database hardware and software technology as they apply to producing accounting information to be used in decision making.

ACCT 3043: Federal Taxes I

Prerequisites: ACCT 2013. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

A study of federal income tax laws and their relationship to other forms of taxation with primary emphasis on the determination of federal income tax liability and tax planning for individuals.

ACCT 3053: Federal Taxes II

Prerequisites: ACCT 3043. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

A study of federal income tax laws with primary emphasis on the determination of federal income tax liability and tax planning for entities other than individuals.

ACCT 3063: Managerial Accounting

Prerequisites: ACCT 2013. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

A study of accounting principles, concepts and procedures as an aid to management for internal use in planning, controlling and decision making. Financial statements, cost accounting, cost behavior, budgets, capital expenditures, pricing decisions, and other selected topics will be covered.

ACCT 4003: Advanced Accounting I

Prerequisites: ACCT 3013. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

A comprehensive study of complex accounting problems involving financial statement treatment of income taxes, pensions, and leases. Problems underlying accounting for partnerships, corporate liquidations and reorganization, and estates and trusts are examined.

ACCT 4013: Advanced Accounting II

Prerequisites: ACCT 3013. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

A comprehensive study of complex problems involving mergers and acquisitions, consolidated financial statements, segment and interim reporting, multinational accounting, SEC, and accounting theory.

ACCT 4023: Cost Accounting

Offered: Spring

Prerequisites: Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

Basic principles of cost accounting, departmentalization, budgets, standard cost, variance analysis, job order and process costs.

ACCT 4033: Auditing

Offered: Fall

Prerequisites: ACCT 3013. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

Auditing procedures and concepts, audit working papers and reports, evaluation of internal controls, legal and ethical environment.

ACCT 4071,4072,4073: Seminar in Accounting

Prerequisites: Permission of the Department. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

Accounting topics of current interest will be covered. Coverage will include international accounting practices, S.E.C., and accounting ethics. Cases and small group activities will be utilized. Participants will prepare and present written and oral reports on topics under study. Credit for one to three hours may be earned depending upon the material covered.

ACCT 4083,4086: Internship in Accounting

Prerequisites: Permission of the Accounting Department Head and senior standing. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

A structured assignment which allows a senior accounting major to gain "real world" professional experience in an accounting position relating to an area of career interest. The student works full-time one semester in the office of a cooperating firm under the supervision of a member of management of that firm. An accounting faculty member will observe and consult with the student and the cooperating firm's management periodically during the period of internship. A term paper prepared by the student will be required.

ACCT 4093: Governmental Accounting

Prerequisites: ACCT 3013. Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

Study of GAAP underlying accounting for governmental/ nonprofit entities. Governmental, Proprietary, and Fiduciary funds along with Fixed Asset and Long-term Liability Account Groups are covered.

ACCT 4103: Special Topics in Accounting

Prerequisites: Additional prerequisites for 3000 and 4000 level courses are listed in the College of Business section of this catalog.

This course provides in-depth exploration of selected accounting topics. The primary topic will vary from offering to offering; thus, the course may be taken more than once.