101: Accounting for Non-Business Majors. 0-3-3. Not open to four-year business degree majors. This course is designed to provide non-business majors an overview of the discipline of accounting and covers topics in financial and managerial accounting.

201: Elementary Accounting. 0-3-3. Basic understanding of concepts and methods of accounting and the significance of accounting information for managerial decision-making.

202: Elementary Accounting. 0-3-3. Preq., ACCT 201. Basic understanding of concepts and methods of accounting and the significance of accounting information for managerial decision-making.

301: Fundamentals of Accounting Systems. 0-3-3. Preq., ACCT 202. A study of the fundamentals of accounting systems with emphasis on the relationships between accounting transactions and the internal and external uses of accounting data.

303: Intermediate Accounting. 0-3-3. Preq., ACCT 301. The theory and application of accounting procedures to financial reporting.

304: Intermediate Accounting. 0-3-3. Preq., ACCT 303. The theory and application of accounting procedures to financial reporting.

305: Intermediate Accounting. 0-3-3. Preq., ACCT 304. The theory and application of accounting procedures to financial reporting.

307: Income Tax. 0-3-3. Preq., ACCT 101 or 201. A study of Federal income tax laws and state income tax laws and their effect on individual income.

308: Managerial Cost Accounting. 0-3-3. Preq., ACCT 301. A study of cost systems; accounting peculiar to manufacturing enterprises; making cost statements; and solving cost problems.

401: Internship in Accounting I. 3 hours credit. (Pass/Fail) Preq. consent of instructor and senior standing. On site, supervised, structured work experiences in the field of business.

402: Internship in Accounting II. 3 hours credit. (Pass/Fail) Preq. consent of instructor and senior standing. On site, supervised, structured work experiences in the field of business.

406: Advanced Income Tax. 0-3-3. Preq., ACCT 307. A continuation of ACCT 307 with further study into tax problems of fiduciaries, partnerships, and corporations; solutions of problems.

412: Municipal and Government Accounting. 0-3-3. Preq., ACCT 305. Accounting procedures of the Federal, municipal, and state governments. Attention is given to the preparation of budgets, financial statements, and to budgetary control. (G)

413: Auditing. 0-3-3. Preq., ACCT 305 and credit for or registration in ACCT 308. The study of basic auditing concerns, objectives and methodology.

414: Advanced Accounting. 0-3-3. Preq., ACCT 305. Study of business combinations and consolidated financial statements; partnerships; international operations; fiduciary accounting; and governmental and not-for-profit entities. (G)

422: Taxation of Corporations and Shareholders. 0-3-3. Preq., ACCT. 307 and senior standing. In-depth study of tax law that pertains to corporations and shareholders; corporate organizations; liquidation; reorganization; and Subchapters. (G)

433: Accounting Systems. 0-3-3. A study of accounting systems and systems installations.

451: Advanced Cost Accounting. 0-3-3. Preq., ACCT 308. A study of the advanced phases of cost accounting: standard costs; distribution costs; cost analysis. (G)

490: Contemporary Problems in Accounting. 0-3-3. (Pass/Fail). Intensive study of current advanced accounting topics.

491: Advanced Theory of Accounting. 0-3-3. Preq., permission of adviser. Intensive study of current advanced accounting theory. (G)

493: Advanced Auditing. 0-3-3. Preq., ACCT 413. Intensive study of professional conduct, auditing standards, auditor’s liability, reports, and internal auditing. (G)

505: Accounting Analysis for Decision-Making. 0-3-3. Preq., ACCT 201 and 202. A study of accounting data and their uses with the goal of aiding management in the use of such data for decision making.

506: Seminar in Financial Accounting. 0-3-3. Preq., ACCT 305 A brief historical development of accounting thought followed by investigations into controversial and special areas of financial accounting.

507: Contemporary Accounting Theory. 0-3-3. Preq., ACCT 305. An intensive study of recent developments, research and literature in accounting theory promulgated by the various professional accounting associations and related financial organizations.

508: Advanced Managerial Accounting. 0-3-3. Preq., ACCT 308. A study of the role of accounting in supporting the management of organizations.

513: Advanced Auditing. 0-3-3. Preq., ACCT 413. Intensive study of professional conduct, auditing standards, auditor’s liability, reports, statistical sampling, and internal auditing.

517: EDP Accounting. 0-3-3. Preq., ACCT 413. A study of the accounting procedures and systems in a computer-intensive environment, including the proper utilization of computers in auditing the firm.

519: International Accounting. 0-3-3. Preq., ACCT 305. A study of the financial and managerial accounting issues and practices related to the globalization of business.

521: Cases and Problems in Income Taxes. 0-3-3. Preq., ACCT 307. Research cases covering various phases of income taxes; study of some source materials and research methods for ascertaining current rulings and trends in laws and regulations.

541: Accounting Analysis. 0-3-3. Preq., ACCT 413. Accounting policy and analysis through integration and application of knowledge gained in accounting and accounting related courses; emphasizes interrelationships of major functions of business and analysis.

550: Directed Study in Accounting. 1-3 hours credit. Hours and credits to be arranged. Consent of instructor and approval of department head required. Special problem or specific area of accounting.

610: Current Accounting Research. 0-3-3 Preq., Doctoral Standing with MPA or equivalent. Accounting research and design with emphasis on evaluation of results of research.

615: Theory of Accounting. 0-3-3. Preq., Doctoral Standing with MPA or equivalent. A detailed study of the development of accounting with emphasis on what should be as compared to Generally Accepted Accounting Principles.

650: Directed Study in Accounting. 1-3 hours credit. Hours and credits to be arranged. Consent of instructor and approval of department head required. Special problem or specific area of accounting.