ACCT 203. Financial Accounting 1.0 course credit
The communication of relevant information to external parties. Emphasis is on the development of the accounting model, measurement processes, data classification, terminology, and the preparation, interpretation and analysis of financial statements. Also included is an introduction to ethical decision-making and internal controls over financial functions. A 50-minute once-a- week lab is associated with this course. Prerequisite: INTG 101. Corequisite course: ACCT 203L.
ACCT 204. Managerial Accounting 1.0 course credit
Includes the fundamentals of cost-volume-profit analysis, product costing, management reporting, and information for decision-making. Also introduces budgets and alternative models for manufacturing operations. A 50-minute once-a-week lab is associated with this course. Prerequisite: C- grade or better in ACCT 203. Co-requisite course: ACCT 204L.
ACCT 304. Advanced Managerial Accounting 1.0 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. Prerequisite: ACCT 204. Offered in the spring semester.
ACCT 353. Intermediate Accounting I 1.0 course credit
An in-depth analysis of the financial accounting process focusing on underlying theory, the primary financial statements, and current and fixed asset accounts. Prerequisite: C− or better in ACCT 203. Offered in the fall semester.
ACCT 354. Intermediate Accounting II 1.0 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: C− or better in ACCT 353. Offered in the spring semester.
ACCT 363. Tax Accounting 1.0 course credit
Introduction to federal tax code provisions that affect individuals, partnerships, and corporations. The reasons underlying tax provisions are explored and basic tax research skills are developed. Prerequisite: ACCT 203. Offered in the fall semester.
ACCT 364. Service Learning Through the Volunteer Income Tax Assistance Program 0.5 course credit
A service-learning activity in partnership with the Internal Revenue Service. 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. May be repeated for credit.
ACCT 373. Advanced Accounting 1.0 course credit
This course 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 0.5 course credit
Introduction to fund accounting used by state and local government entities. Prerequisite: ACCT 353. Offered in the spring semester.
ACCT 393. Developing and Auditing Financial Reporting Systems 1.0 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 0.25 to 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 1.0 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 0.25 to 1.0 course credit
Prerequisite: Permission by the instructor. May be repeated for credit.