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Accounting

ACCT 2190-2690 SELECTED ISSUES IN ACCOUNTING (1-6 Credits)

Introduction to specialized topic(s) chosen by instructor. May be repeated for credit when topics vary.

ACCT 2311 - PRINCIPLES OF ACCOUNTING (3 Credits)

Basic concepts, principles and procedures of accounting, including elementary principles of proprietorships, partnerships and corporations. (TCCN: ACCT 2301). Fee: $15. Offered: Fall, Summer.

ACCT 2312 - PRINCIPLES OF ACCOUNTING II (3 Credits)

Financial statement preparation and interpretations; internal managerial uses of quantitative data, including planning (budgeting), controlling and decision making.(TCCN: ACCT 2302). Prerequisite: ACCT 2311. Fee: $15. Offered: Spring, Summer.

ACCT 3311 - INTERMEDIATE FINANCIAL ACCOUNTING I (3 Credits)

Theoretical foundation, concepts and principles underlying financial statements; present value analysis, current assets, current liabilities; property, plant and equipment; intangible assets. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302. Fee: $15. Offered: Spring, Fall.

ACCT 3312 - INTERMEDIATE FINANCIAL ACCOUNTING (3 Credits)

Continuation of concepts and principles underlying financial statements, investments, bonds, pensions, leases, long-term liabilities, corporate capital and analysis of financial statements. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311. Fee: $15. Offered: Spring.

ACCT 3313 - COST ACCOUNTING (3 Credits)

Manufacturing cost systems and internal control, including process, job order, and activity-based costing. Other topics include standard costing, joint products, budgeting, international issues, strategic and environmental cost management, and just-in-time inventory management. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302. Fee: $15. Offered: Fall.

ACCT 3315 - INDIVIDUAL INCOME TAXATION (3 Credits)

An introduction to the federal tax system primarily as it applies to individuals, concentrating on the determination of gross income, gain and loss, deductions, tax credits and other current facets of calculating tax liability, as well as practical exposure to various types of tax planning problems. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311 and upper division standing. Fee: $15. Offered: Fall.

ACCT 3316 - BUSINESS INCOME TAXATION (3 Credits)

An advanced examination of federal income taxation as it impacts corporations, partnerships, trusts and estates, including accounting methods, donative transfers, consolidations, audit procedures, tax planning and research. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311, ACCT 3315. Fee: $15.

ACCT 3319 - FINANCIAL AND ADMINISTRATIVE INFORMATION SYSTEMS (3 Credits)

Accounting information systems of organizations; analysis and design of financial systems; modeling business transactions; e-business, including business-to-business transactions; use of database management systems and control-linking transaction systems to organization-wide information systems. Topics include selected e-business concepts, fundamentals of accounting information systems analysis, design, implementation and control. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, CISS 1310. Fee: $15. Offered: Spring.

ACCT 3325 - MANAGERIAL CONCEPTS FOR ACCOUNTING AND FINANCE (3 Credits)

This course is designed to provide a basic understanding of financial theory and practices in accounting and finance. It will provide an overview of financial/managerial accounting principles and finance concepts for managerial use and provide an emphasis on practical applications for decision making purposes. This course may not be taken for academic credit for accounting or business majors within the School of Business and Leadership. Fee: $30. Offered: Spring.

ACCT 4313 - GOVERNMENT AND NONPROFIT ORGANIZATION ACCOUNTING (3 Credits)

Budgeting, accounting, auditing and financial reporting principles and practices for government and other nonprofit entities. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311, ACCT 3312. Fee: $15.

ACCT 4314 - AUDITING AND ASSURANCE (3 Credits)

Professional auditing practice standards and procedures; development of audit programs; statistical sampling and risk management and assessment; accumulation of audit evidence; control systems, control design and control evaluation; audit reports; ethical and social responsibility and the legal liability of auditors. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311, ACCT 3312, ACCT 3319 and statistics. Fee: $15. Offered: Fall.

ACCT 4315 - ADVANCED FINANCIAL ACCOUNTING I (3 Credits)

Accounting problems with respect to multiple ownership including business combinations, consolidated financial statements, partnerships and other current accounting issues. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311, ACCT 3312. Fee: $15. Offered: Spring.

ACCT 4316 - ADVANCED FINANCIAL ACCOUNTING II (3 Credits)

Accounting problems and issues associated with branches, foreign currency transactions, SEC reporting, segment reporting, accounting for estates, trusts, nonprofit entities and other current accounting issues. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311, ACCT 3312, ACCT 4315. Fee: $15.

ACCT 4317 - ACCOUNTING AND AUDITING SYSTEMS FOR E-BUSINESS (3 Credits)

Conceptual foundations and practice of auditing emphasized, with a special emphasis on e-business auditing. Included will be a study of the audit function within an organization as it pertains to e-business; the computer control framework that should exist in an organization at the management and applications systems level; the extent and scope of testing (including techniques of evidence collection as well as usage of generalized audit software); and how the evidence collected can be evaluated. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, CISS 1310, ACCT 3319, ACCT 4314. Fee: $15.

ACCT 4318 - CONTEMPORARY ISSUES IN ACCOUNTING AND REPORTING (3 Credits)

An examination and analysis of the current issues and trends associated in the field of accounting. Included will be analysis of current trends in the areas of financial accounting and reporting, governmental accounting and managerial accounting. Also included will be recently adopted, as well as proposed, accounting standards related to the accounting profession. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311, ACCT 3312 and discipline approval. This course is required of all students seeking to meet the prerequisites for sitting for the CPA examination. Fee: $15.

ACCT 4319 - ISSUES IN ACCOUNTING (3 Credits)

A course consisting of a concentration centered on a specific area(s) in accounting. Included will be analysis, concentration and presentation in such areas as taxation, auditing, international, legal and ethical issues facing the accounting profession. The course will also include recently adopted regulations impacting the specific area(s) under study. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311, ACCT 3312 and discipline approval. This course is required of all students seeking to meet the prerequisite for sitting for the CPA examination. Fee: $15.

ACCT 4320 - PROFESSIONAL ETHICS FOR ACCOUNTANTS (3 Credits)

Ethical reasoning, integrity, objectivity, independence, CPA core values and professional issues in accounting. Students will apply the concepts and theories to accounting cases. Prerequisite: Advanced standing. Offered: Spring.

ACCT 4391 - ACCOUNTING INTERNSHIP (3 Credits)

A practice-based learning opportunity with a business, governmental, or non-profit employer supervised by a sponsoring faculty member. Research and written reports required. Prerequisites: ACCT 2311, ACCT 2312 ECON 2301, ECON 2302, ACCT 3311, ACCT 3312, MGMT 3350 and faculty approval and completion of an approved Academic Internship Learning Plan.

ACCT 4393 - SPECIAL STUDIES IN ACCOUNTING (3 Credits)

In-depth study of specialized topic chosen by instructor. Course may be repeated for credit when topics vary. Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, CISS 1310.