ACCT 203. Financial Accounting 1 course credit
The communication of relevant information to
external parties. Includes the development of the accounting model, internal
control, measurement processes, data classification and terminology, and the
interpretation and use of financial statements. A 50-minute once-a-week lab is
associated with this course. Prerequisite: INTG101.
ACCT 204. Managerial Accounting 1 course credit
Includes the fundamentals of cost-volume-profit
analysis, producting costing, management reporting, and information for
decision-making. Also introduces budgets and alternative models for manufacuting
operations. A 50-minute once-a-week lab is associated with this course.
Prerequisite: C- grade or better in ACCT203. Prerequisites: ACCT203. Corequisite
ACCT 304. Advanced Managerial Accounting 1 course credit
The overall objective for this course is to learn
how cost accounting provides key data to managers for purposes of strategy
development and execution, planning and control, and long and short term
decision making in global business entities. Issues relating to both
manufacturing and service organizations are considered. Students will learn to
evaluate a variety of situations, determine what type of accounting information
is needed to support the required analysis, understand the limitations of
accounting information, and understand how internal and external environmental
factors may impact the analysis. Prerequiste: ACCT204. Offered in the spring
ACCT 353. Intermediate Accounting I 1 course credit
analysis of the financial accounting process focusing on underlying theory, the
primary financial statements, and current and fixed asset accounts.
Prerequisite: A grade of C− or better in ACCT 203. Offered in the fall semester.
ACCT 354. Intermediate Accounting II 1 course credit
Continued in-depth analysis of the financial
accounting process focusing on the investments, liabilities, shareholders’
equity accounts, and specialized topical areas such as pensions, leases,
deferred income taxes, and earnings per share.
Prerequisite: A grade of C− or better in ACCT 353. Offered in the spring
ACCT 363. Tax Accounting 1 course credit
to federal tax code provisions that affect individuals, partnerships,
corporations, and trusts. The reasons underlying tax provisions are explored and
basic tax research skills are developed. Prerequisite: ACCT 203. Offered in the
Service Learning Through the Volunteer
Return Preparation Program .5 course credit
A service-learning activity. In partnership with the
Internal Revenue Service’s Volunteer Income Preparation Program, the student
will study to become certified and will serve the individual tax preparation,
e-filing, and tax education needs of the campus and surrounding communities. The
course is inclusive of workshops and participatory tax sessions. Offered in the
Spring semester.Prerequisite: Junior standing (59 semester hours). (Cross-listed
as INTR364.) May be repeated once for credit. Offered in the spring semester.
ACCT 373. Advanced Accounting 1 course credit
investigates the accounting principles related to business organizations which
have significant influence or control over other entities, as well as foreign
currency issues. Prerequisite: ACCT 354. Offered in the fall semester.
ACCT 375. Governmental Accounting .5 course credit
Introduction to fund accounting used by state and local
government entities. Offered in the Spring semester.
ACCT 393. Developing and Auditing Financial
Reporting Systems 1 course credit
This course combines a study of the structure of the
revenue, expenditure, human resource, and conversion business cycles with an
investigation of the principles and theories used when auditing financial
statements based on the output of the entity’s financial reporting system.
Includes a discussion of the importance of user information needs, internal
controls, the external auditing environment, and audit opinions. Prerequisite:
ACCT 353. Offered in the fall semester.
ACCT 400. Internship .25-1.5 course credit
An off-campus experience working in a professional
accounting environment under the supervision of a mentor. Prerequisite: ACCT 353
and permission of the instructor.
ACCT 403. Contemporary Accounting Issues 1 course credit
The capstone course. Discussion of issues affecting the
accounting discipline and the accounting profession. Students will conduct
research for preparing position papers, debating proposals, and preparing and
presenting an accounting policy issue. Prerequisites: Senior standing and major
in accounting. Offered in the spring semester.
ACCT 420. Independent Study .25 to 1.0 course credit
Prerequisite: Permission by the instructor. May be
repeated for credit.