Accounting (ACCT) (ACCT)

ACCT 3100 Data Analytics in Accounting

[3 credit hours]

This class focuses on the skills necessary to analyze, visualize, and effectively communicate information captured by accounting data in written and visual form.

Prerequisites: (BUAD 2040 with a minimum grade of C and BUAD 2050 with a minimum grade of C)

Term Offered: Spring, Summer, Fall

ACCT 3110 Intermediate Financial 1

[3 credit hours]

This course covers accounting topics applicable to asset valuation, income measurement and financial statement disclosure. It concentrates on accounting for corporations and emphasizes the accounting cycle and the asset side of the balance sheet.

Prerequisites: BUAD 2040 with a minimum grade of C and BUAD 2050 with a minimum grade of C

Term Offered: Spring, Summer, Fall

ACCT 3120 Intermediate Financial 2

[3 credit hours]

This course concentrates on financial accounting for corporations and emphasizes the liability and stockholders' equity sections of the balance sheet, and related income statement issues.

Prerequisites: ACCT 3110 with a minimum grade of C

Term Offered: Spring, Summer, Fall

ACCT 3210 Individual Taxation

[3 credit hours]

This class focuses on the concepts and principles applicable to the taxation of individuals.

Prerequisites: ACCT 3110 with a minimum grade of C

Term Offered: Spring, Summer, Fall

ACCT 3310 Accounting Information Systems And Controls

[3 credit hours]

This course provides an introduction to processing and reporting of accounting information. Major emphasis is placed on basic accounting information processing including accounting applications in an advanced information technology environment.

Prerequisites: ACCT 3100 with a minimum grade of C and BUAD 2020 with a minimum grade of C

Term Offered: Spring, Summer, Fall

ACCT 3320 Cost Accounting

[3 credit hours]

Internal Reporting focuses on budgeting, product and service costing and the ability to recognize and provide management with relevant information for strategic cost management and performance evaluation.

Prerequisites: ACCT 3110 with a minimum grade of C

Term Offered: Spring, Summer, Fall

ACCT 4130 Advanced Financial Accounting

[3 credit hours]

This is the third course in the external financial reporting sequence. This course covers topics such as foreign exchange, partnerships, business consolidations and mergers.

Prerequisites: ACCT 3120 with a minimum grade of C or ACCT 5120 with a minimum grade of C

Term Offered: Spring, Fall

ACCT 4250 Taxation of Business Entities

[3 credit hours]

This course covers the taxation of corporations, their shareholders, and other business entities. Topics include formation of business entities, taxation of income, and tax treatment of distributions.

Prerequisites: ACCT 3120 with a minimum grade of C and ACCT 3210 with a minimum grade of C

Term Offered: Spring, Summer, Fall

ACCT 4410 Governmental And Not-For-profit Accounting

[3 credit hours]

Principles, procedures and ethics of financial reporting for not-for-profit organizations, including state and local government. Includes the use of funds, budgets, appropriations and encumbrances as means of control.

Prerequisites: ACCT 3120 with a minimum grade of C

Term Offered: Spring, Fall

ACCT 4420 Auditing

[3 credit hours]

Auditing integrates financial and cost accounting, ethics, accounting theory, information systems and control structure concepts into a systematic process of obtaining, evaluating and reporting on economic events and activities.

Prerequisites: (ACCT 3110 with a minimum grade of C and ACCT 3310 with a minimum grade of C)

Term Offered: Spring, Summer, Fall

ACCT 4940 Accounting Internship

[1-3 credit hours]

The accounting internship allows superior accounting students to obtain practical training through a rigorous learning experience. This program enables students to secure a broad exposure to business operations and problems.

Prerequisites: ACCT 3110 with a minimum grade of B

Term Offered: Spring, Summer, Fall

ACCT 4990 Independent Study: Readings And Research

[1-3 credit hours]

The student will write a research report on an accounting topic of interest to both student and faculty adviser. The topic must not be covered in another undergraduate accounting course.

Prerequisites: ACCT 3120 with a minimum grade of C

Term Offered: Spring, Summer, Fall