2113 - Financial Accounting - 3 credit
Introduction to the concepts and
principles involved in the preparation of financial
statements. Topics covered include: the accounting cycle, the
balance sheet, income statement, assets, liabilities, and
stockholder equity. The emphasis is on external reporting
requirements. Prerequisite: MATH 1113.
2123 - Managerial Accounting - 3 credit
Introduction to the concepts and principles involved in the
preparation of internal financial reports. Topics covered include:
job order and process costing, budgeting, variance analysis, and
financial statement analysis. Emphasis is on reporting for
management controlling, decision-making, and planning purposes.
Prerequisite: ACCT 2113.
3113 - Intermediate Accounting I - 3
Introduction to intermediate concepts and principles involved in
the preparation of GAAP-based financial statements. Topics covered
include: cash, temporary investments, current assets, inventory,
plant assets, and investments. Prerequisite: ACCT 2123 with a
minimum grade of C+ or permission of the instructor.
3123 - Intermediate Accounting II - 3
Continuation of ACCT 3113. Topics covered include: current and
long-term liabilities, earnings per share, revenue recognition,
income taxes, leases, pensions, and financial statement analysis.
Prerequisite: ACCT 3113.
3303 - Cost Accounting - 3 credit
Examines topics related to the internal reporting of financial
information to management. Topics covered include: costing systems,
budgeting, variance analysis, variable costing, absorption costing,
joint costs, cost allocation, and cost-volume-profit analysis.
Prerequisite: ACCT 2123.
3453 - Taxation I - 3 credit
Focuses on the federal income taxation of the individual taxpayer.
Emphasis is on income tax compliance with discussions of income tax
planning for investment activities, property transactions, and
ordinary income. Prerequisite: ACCT 2123.
3973 - Accounting Information Systems -
3 credit hours
This course is an introduction to management problems related to
various computing functions and systems. The course is designed to
provide students knowledge about the fundamentals underlying the
design, implementation, control, evaluation, and strategic use of
modern, computer-based information systems for business data
processing, office automation, information reporting, and
decision-making. The course will also incorporate the use of a
computer based accounting system.
4353 - Auditing - 3 credit
Examines the attest function. Topics covered include professional
responsibilities, audit planning, audit evidence, and reporting
requirements. Emphasis is placed upon areas covered on the CPA
examination. Prerequisites: ACCT 3123 and senior
4453 - Taxation II - 3 credit
Emphasis on compliance and planning concepts for the business
entity, including the C-corporation, S-corporation, and
partnerships. Essentials of tax research will also be covered.
Prerequisite: ACCT 3453.
4553 - Advanced Accounting - 3 credit
Examines advanced accounting concepts. Topics covered
include: mergers and consolidations, partnerships, estates and
trusts, and foreign currency transactions. Prerequisite: ACCT
4653 - Not-for-Profit Accounting - 3
Introduction and examination of the concepts and principles
involved in governmental and nonprofit accounting. Topics covered
include: financial reporting, funds, encumbrances, expenditures,
revenues, and budgets. Special emphasis is placed on the
similarities and differences between corporate and not-for-profit
accounting and reporting. Prerequisite: ACCT 3123.