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Accounting Course Descriptions

ACCT 208

ACCT 208Financial Accounting Cycle2 credits
Completion of or concrrnt enroll in Bus 206 & 207 (same semester NOT same 7wk session) & grde of C or better in each.
This course, following Introduction to Financial Accounting, is designed to introduce the use of microcomputers in financial accounting. After completing this course, students will have obtained an extended understanding of the financial accounting cycle and a foundation for exploring, using and designing computerized accounting systems. Prerequisites: Completion of or concurrent enrollment in Business 206 AND Business 207 (same semester NOT same 7wk session) AND grade of C or better in each.

ACCT 301

ACCT301Intermediate Accounting I3 credits

Prerequisite: Bus 204 (or 206 and 207) and Accounting 208 with a grade of C or better and a combined GPA of 2.4 or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level COB department courses, provided they have completed 60 credits with a combined GPA of 2.5.  

This course is designed to give students an in-depth understanding of the theory and current practice of financial accounting as it pertains to the assets and the related accounts on the income statement. This course also covers the time value of money, revenue recognition principles, and preparation and analysis of the income statement and balance sheet. Prerequisite: Business 204 (or Business 206 & 207) and Accounting 208 with grades of C or better, and a GPA in these courses of 2.4 or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level COB department courses, provided they have completed 60 credits with a combined GPA of 2.5.

ACCT 302

ACCT 302Intermediate Accounting II3 credits
Prerequisite: Admission to College of Business and Accounting 301 with a grade of C or better. Non Business students must meet restictions and limits in Bulletin
This course is designed to give students an in-depth understanding of the theory and current practice of financial accounting as it pertains to liabilities and equity and the related accounts on the income statement. This course also covers earnings per share, accounting changes and errors, and preparation and analysis of the statement of cash flows. Prerequisites: Accounting 301 with a grade of C or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Spring)

ACCT 303

ACCT 303Cost Management4 credits
Prerequisite: BUS 204 (or BUS 206 & 207) with a grade of C or better and Accounting 208 or Bus 205 with a grade of C or better, with a combined GPA of 2.5 or better or Business 204 (or Business 206 & 207) and Acct 208; and Business 341, (or concurrent enrollment).
Fundamental principles and procedures of cost accounting including process costs and job order costs. Detailed study of indirect manufacturing cost, standard cost procedures and variance analysis. System design, budgeting and responsibility accounting are considered. Prerequisites: BUS 204 (or BUS 206 & 207) with a grade of C or better and Accounting 208 with a grade of C or better, a GPA of 2.5 or better in Business 204 (or Business 206 & 207) and Accounting 208; and Business 341, (or concurrent enrollment). Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Fall)

ACCT 304

ACCT 304Advanced Cost Management3 credits
Prerequisite: Admission to College of Business, and Accounting 303 with a grade of "C" or better. Non-Business students see limits in Bulletin.
Topics include cost analysis, capital budgeting, cost allocation, divisional performance, transfer pricing and cost evaluation. Quantitative methods and decision models are presented. The behavioral aspects of responsibility accounting are considered. Prerequisites: Accounting 303 with a grade of C or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Spring)

ACCT 305

ACCT 305Accounting Information Systems3 credits
PR: Business 311 and Accounting 301
This course deals with the design, use, and management of information systems that support the financial and managerial accounting functions of modern organizations. Topics include organization of accounting systems, principals of systems design and documentation, transaction processing and data storage, internal controls, system security, auditing of information systems, and reporting systems. Prerequisites: Business 311 and Accounting 301. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5.

ACCT 401

ACCT 401Auditing3 credits
Prerequisite: Admission to College of Business, and Accounting 302 with a grade of (C) or better.
Basic auditing concepts and developments and their application to the examination, evaluation, and reporting of financial data. Theoretical topics include: auditing standards, evidence, ethics, statistical sampling, computerized systems, legal responsibilities, reports and procedures. Prerequisites: Accounting 302 with a grade of (C) or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Spring)

ACCT 403

ACCT 403Federal Income Taxation3 credits
Prerequisite: Accounting 301 with a grade of C or better. Admission to College of Business.
This course is an introduction to the basic concepts of the federal income taxation. An overview of the sources and basic framework of federal income tax law is provided followed by concepts of filing status, exemptions, income recognition, exclusions, business and personal expenses, and credits. The basics of property transactions and cost recovery are also covered. Tax research will also be introduced. Prerequisites: Accounting 301 with a grade of C or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5.(Fall)

ACCT 404

ACCT 404Advanced Federal Income Taxation3 credits
Prerequisite: Accounting 403 with a grade of C or better. Admission to College of Business.
This course is continuation of Bus 403 Federal Income Taxation. Coverage includes taxation of regular corporations, subchapter-S corporations and partnerships. A brief introduction to international transactions will be provided as well as an introduction to the federal estate and gift taxes. Prerequisites: Accounting 403 with a grade of C or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Spring)

ACCT 405

ACCT 405Government and Not-For-Profit Accounting3 credits
Prerequisite: Admission to College of Business, and Accounting 302 with a grade of (C) or better.
Concepts of fund accounting, planning, budgeting and controlling the operations of governmental units and not-for-profit entities. Includes the study of internal control and operational audits. Prerequisites: Accounting 302 with grade of C or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Fall)

ACCT 407

ACCT 407Fraud Examination3 credits
Business Prerequisite: Admission to COBA and Accounting 301. Non-majors subject to limits in Bulletin.
This course offers a student an introduction to the definition of fraud and methods of detection and prevention. Prerequisites: Accounting 301 with a grade of C or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5.

ACCT 408

ACCT 408Advanced Accounting3 credits
Prerequisite: Admission to College of Business, and Accounting 302 with a grade of (C) or better.
Advanced accounting theory and practice placing emphasis upon the recent areas of interest including business combinations and consolidation statements. Prerequisites: Accounting 302 with a grade of C or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5.

ACCT 408

ACCT 409Topics in Accounting1 credit
Prerequisite: Admission to the College of Business.
Current accounting topics will be studied. Students are allowed to enroll in this course multiple times for credit, subject to a difference in topics among the multiple enrollments. Topics will reflect current relevant trends in accounting today. Prerequisites will be determined by the topics offered (see advisor).
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