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.

606: Seminar in Financial Accounting. 0-3-3. Preq., ACCT 305. Requires Doctoral standing. May require additional class meetings. A brief historical development of accounting thought followed by investigations into controversial and special areas of financial accounting. Credit will not be given for ACCT 606 if credit is given for ACCT 506.

607: Contemporary Accounting Theory. 0-3-3. Preq., ACCT 305. Requires Doctoral standing. May require additional class meetings. An intensive study of recent developments, research and literature in accounting theory promulgated by the various professional accounting associations and related financial organizations. Credit will not be given for ACCT 607 if credit is given for ACCT 507.

608: Advanced Managerial Accounting. 0-3-3. Preq., ACCT 308. Requires Doctoral standing. May require additional class meetings. A study of the role of accounting in supporting the management of organizations. Credit will not be given for ACCT 608 if credit is given for ACCT 508.

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.

613: Advanced Auditing. 0-3-3. Preq., ACCT 413. Requires Doctoral standing. May require additional class meetings. Intensive study of professional conduct, auditing standards, auditor’s liability, reports, statistical sampling, and internal auditing. Credit will not be given for ACCT 613 if credit is given for ACCT 513.

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.

617: EDP Accounting. 0-3-3. Preq., ACCT 413. Requires Doctoral standing. May require additional class meetings. A study of the accounting procedures and systems in a computer-intensive environment, including the proper utilization of computers in auditing the firm. Credit will not be given for ACCT 617 if credit is given for ACCT 517.

619: International Accounting. 0-3-3. Preq., ACCT 305. Requires Doctoral standing. May require additional class meetings. A study of the financial and managerial accounting issues and practices related to the globalization of business. Credit will not be given for ACCT 619 if credit is given for ACCT 519.

621: Cases and Problems in Income Taxes. 0-3-3. Preq., ACCT 307. Requires Doctoral standing. May require additional class meetings. 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. Credit will not be given for ACCT 621 if credit is given for ACCT 521.

641: Accounting Analysis. 0-3-3. Preq., ACCT 413. Requires Doctoral standing. May require additional class meetings. 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. Credit will not be given for ACCT 641 if credit is given for ACCT 541.

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.