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ACCTG-201: Financial Accounting (3 hours)

Emphasizes the basic economic concepts underlying general-purpose external financial statements and the uses of this information by producers and consumers.



ACCTG-202: Managerial Accounting (3 hours)

A survey of the tools for interpreting, analyzing, and understanding accounting data used in setting plans and objectives, in controlling operations, and in making management decisions. Prerequisite: ACCTG 201 Financial Accounting.



ACCTG-305: Construction Accounting (3 hours)

An introduction to the theory and practice of accounting concepts unique to the construction industry. Emphasizes accounting data used in construction management including automated systems for construction contractors. Prerequisite: ACCTG 201 Financial Accounting and junior standing.



ACCTG-315: Intermediate Managerial Accounting (3 hours)

A study of the concepts and methods to prepare and report cost information for planning and control in manufacturing and service industries. Topics include job order and process costing, standard costing, activity based costing, cost allocation, and budgeting. Prerequisite: ACCTG 202 Managerial Accounting and junior standing.



ACCTG-318: Intermediate Financial Accounting I (3 hours)

A study of the three major financial statements, the conceptual framework underlying financial reporting, and generally accepted accounting principles (GAAP) for assets and revenue recognition. Emphasis is placed on the importance of professional judgment and ethics in the financial reporting process. Prerequisite: ACCTG 201 Financial Accounting and junior standing.



ACCTG-410: Intermediate Financial Accounting II (3 hours)

Liabilities, stockholders' equity, earnings per share, investments, deferred taxes, pensions, leases, and other financial disclosures. Emphasizes the knowledge and interpretation of generally accepted accounting principles (GAAP) as they relate to corporate decision-making, financial statement analysis, and professional ethics and judgment. Prerequisite: ACCTG 318 Intermediate Financial Accounting I, FIN 326 Business Finance, and junior standing. May be taken for honors.



ACCTG-411: Tax Accounting (3 hours)

Development of taxation in the United States; emphasis on income taxes; a comprehensive analysis of the Internal Revenue Code as it applies to individual income taxes and research in federal tax problems and planning. Prerequisite: ACCTG 201 Financial Accounting and junior standing. May be taken for honors.



ACCTG-416: Business Taxation (3 hours)

An introduction to the theory and practice of taxation for individuals in relation to businesses and taxation of business entities related to gross income, deductions and credits. Sole proprietorships, partnerships, and corporations will be covered. Prerequisite: ACCTG 201 Financial Accounting and junior standing. May be taken for honors.



ACCTG-420: Information Technology and Accounting Systems (3 hours)

A study of accounting systems with emphasis on emerging information technologies. Focus will be placed on analysis and modeling of databases, designing controls to mitigate business risks, and understanding the dynamic dimensions of accounting data. Prerequisite: CIS 130 Computer Information Systems and junior standing. Prerequisite or corequisite: ACCTG 318 Intermediate Financial Accounting I. May be taken for honors.



ACCTG-422: Internal Auditing (3 hours)

Process of obtaining and evaluating internal audit evidence and communicating audit results. Includes methods to assess organizational risks, controls and performance, professional auditing standards and auditors' ethical responsibilities. Prerequisites: ACCTG 201 Financial Accounting and junior standing; or permission of instructor. May be taken for honors.



ACCTG-520: Advanced Managerial Accounting (3 hours)

A study of control systems and decision making within manufacturing and service organizations. Topics include cost systems, capital budgeting, decentralized operations, and multinational considerations. Prerequisite: ACCTG 315 Intermediate Managerial Accounting or equivalent and junior standing. May be taken for honors.



ACCTG-522: Information Systems Auditing and Controls (3 hours)

An in-depth study of auditing computerized information systems. Coverage includes auditors' assessments of risks and controls in an electronic data processing environment and computer-assisted audit techniques. Prerequisite: ACCTG 420 Information Technology and Accounting Systems or CIS 420 Management Information Systems and ACCTG 422 Internal Auditing. May be taken for honors.



ACCTG-585: Accounting Law (3 hours)

An in-depth study of legal issues of primary interest to professional accountants. Prerequisite: MGMKT 444 Legal and Social Environment of Business and junior standing.



ACCTG-600: Topics in Accounting (____) (1-3 hour)

Study of specific advanced topics in accounting. A specific subject area will be identified each time the course is offered. May be repeated if topic is different. Prerequisite: ACCTG 422 Internal Auditing and junior standing.



ACCTG-603: Senior Honors Project 1 (3 hours)

The Senior Honors Project is an optional way to earn Departmental Academic Honors for students who are members of the Honors College. The course is a two semester sequence where the student undertakes a year-long research project or creative endeavor under the guidance of a faculty member to expand their knowledge in an area integral to their academic growth and development. The Senior Honors Project 1 is the first course in the sequence and will focus on the fundamental development of the project and preliminary scope of work to be completed. Students will receive a grade of A, B, IP (in progress) or NC (no credit) for each enrollment of the Senior Honors Project. A grade of NC voids the process and the student must then complete their Departmental Academic Honors in the traditional way.



ACCTG-604: Senior Honors Project 2 (3 hours)

The Senior Honors Project is an optional way to earn Departmental Academic Honors for students who are members of the Honors College. The course is a two semester sequence where the student undertakes a year-long research project or creative endeavor under the guidance of a faculty member to expand their knowledge in an area integral to their academic growth and development. The Senior Honors Project 2 is the culmination of the project started in Senior Honors Project 1 and will result in a public presentation of the work. Students must earn a grade of A or B to receive credit for this course. Failure to complete the course with a grade of A or B will void this option and students will have to satisfy their Departmental Academic Honors requirement in the traditional way. There will be no IP (in progress) or IN (incomplete) grades for this course. Projects must be done by the end of the spring term to count towards Departmental Academic Honors requirements. Prerequisite: Senior Honors Project 1.



ACCTG-610: External Auditing and Assurance Services (3 hours)

Procedure in making audits of the various accounts of a business enterprise. Prerequisite: ACCTG 410 Intermediate Financial Accounting II. May be taken for honors.



ACCTG-611: Advanced Taxation (3 hours)

An in-depth study of income tax laws related to C corporations, S corporations, and partnerships. An introduction to transfer taxes involved with gifts and estates and income taxes on estates, trusts, and tax-exempt organizations. Prerequisite: ACCTG 411 Tax Accounting and junior standing. May be taken for honors.



ACCTG-614: Internship in Accounting (3-6 hours)

Work experience in public, private, governmental, or not-for-profit accounting. The work experience must be approved by the internship committee. May be repeated for a maximum of six hours. Prerequisite: permission of instructor required and junior standing.



ACCTG-620: Advanced Financial Accounting (3 hours)

Accounting concepts and practices for consolidated financial statements, foreign currency transactions and translation, partnerships, and governmental accounting. Prerequisite: ACCTG 410 Intermediate Financial Accounting II and junior standing. May be taken for honors.



ACCTG-625: Fraud Examination (3 hours)

Fraud examination, also called Forensic Accounting, focuses on the prevention, detection, investigation, and resolution of fraud and white collar crime. The course will utilize a combination of lectures, videos, guest speakers, and case studies. Prerequisite: ACCTG 201 Financial Accounting and senior standing; or permission of instructor. May be taken for honors.



ACCTG-805: Internship in Accounting (1-3 hour)

Work experience in public, private, governmental, or not-for-profit accounting. The work experience must be approved by the internship committee. Prerequisite: Permission of instructor required.



ACCTG-811: Seminar in Accounting (___) (1-3 hour)

Directed readings, research and discussion of selected areas of accounting. Scope, depth, and area of concentration to be arranged. May be repeated for a maximum of 6 hours if subject matter is different. Prerequisite: 12 hours of accounting or permission of instructor.



ACCTG-812: Tax Research (3 hours)

The tax research process and the sources of tax authorities are focused upon to provide the tools to answer specific federal tax questions. Prerequisite: ACCTG 416 Business Taxation or permission of instructor.



ACCTG-813: Financial Statement Analysis (3 hours)

A case-study course that focuses on using corporate financial statements to make business and investment decisions. Emphasis is on practical application and special attention is given to cultivating critical thinking skills, analytical skills, and the ability to effectively communicate analyses to interested parties. Prerequisite: ACCTG 318 Intermediate Financial Accounting I or permission of instructor.



ACCTG-814: Management Control Systems (3 hours)

Focuses on the design, evaluation, and effective implementation of management control systems using a case-based format. Prerequisite: Six hours of accounting.



ACCTG-815: Financial Statement Auditing (3 hours)

An applied study of the financial statement auditing process. Includes assessment of financial accounting system risks and controls, professional auditing standards, auditors' ethical and legal responsibilities, and other assurance services provided by public accountants. Prerequisite: ACCTG 422 Internal Auditing or equivalent or permission of instructor.



ACCTG-819: Cost Management (3 hours)

Managing costs in the manufacturing and service industries. Topics include activity based costing, computer integrated manufacturing, flexible manufacturing systems, just-in-time, cost planning and control, quality costs, performance management, cost management, and other contemporary issues.


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