Accounting (ACCT)

199R. Service Leadership Internship in Accounting (1-3) (F, W, S) Off-campus service learning internships provide hands-on employment activities related to the major. Prior approval of the program is necessary. All approved programs must include a faculty coordinator and an on-site supervisor.

201. Introduction to Financial Accounting (3) (F, W, S) Includes business transactions, financial statements, uses of financial information, and international coverage. Corporations are emphasized, but partnerships and proprietorships are also covered.

203. Introduction to Managerial Accounting (3) (F, W, S) Topics include product costing, fixed and variable costs, cost-volume-profit, budgeting, performance evaluation, international issues, and other information for decision making. (Prerequisite: MATH 107, ACCT 231 or BUSM 230 and ACCT 201 (with a C- or better for BUSM majors and B- or better for ACCT majors.)

231. Finance and Accounting Software Applications (1.5) (F, W, S) Development of spreadsheet skills in time value of money, compound interest, annuities, amortizations and other business functions. Introduction to basic accounting software. (Pre- or co-requisite: ACCT 201.)

Note: All 300 and 400 level accounting courses are restricted to those students who have completed ACCT 201 with a B- or better, and ACCT 231, BUSM 180, BUSM 232, and ECON 200 with a C- or better.

301. Intermediate Accounting I (3) (F, W) Review of ACCT 201 and an in-depth study of applied accounting theory. Includes basic financial statements and international issues. (Prerequisites: ACCT 201 and ACCT 203 both with a B- or better, ACCT 231, BUSM 180, BUSM 232, ECON 200.)

302. Intermediate Accounting II (3) (W, S) A continuation of ACCT 301 with an emphasis on working capital items, plant assets, equity securities, and stockholders' equity, and related international issues. (Prerequisite: ACCT 301 with a C- or better.)

312. Managerial Accounting (3) (F, S) Review of ACCT 203 and an in-depth study of managerial information used for decision making. Includes international dimensions of managerial accounting. (Prerequisites: ACCT 201 and 203 with a B- or better. ACCT 231, BUSM 180, BUSM 232, MATH 221, ECON 200.)

321. Federal Tax I (3) (S) Study of federal income tax laws through the preparation of tax returns for U.S. citizens, residents and nonresident aliens. Introduction to international tax treaties. (Prerequisite: ACCT 301 with a C- or better.)

356. Accounting Information Systems (3) (W, S) An introduction to contemporary accounting systems with an emphasis on accounting cycles and internal controls. (Prerequisite: ACCT 301 with a C- or better.)

365. Auditing (3) (W, S) Introduction to U.S. and international generally accepted auditing standards with a focus on financial auditing technology. Auditor's Code of Professional Conduct is emphasized. (Prerequisite: ACCT 302 with a C- or better and ACCT 356)

386. Advanced Financial Computing (3) (F, W) Development and enhancement of advanced financial computing skills utilizing spreadsheet applications and other accounting-specific software programs. (Prerequisite: ACCT 301 with a C- or better.)

390R. Special Topics in Accounting (1-3) (Variable)

399R. Internship in Accounting (1-12) (F, W, S) Students may receive credit for applied experience in accounting. Prior approval of the program is necessary.  All approved programs must include a faculty coordinator and an on-site supervisor.

400. Intermediate Accounting III (3) (F, S) A continuation of Accounting 302 with an emphasis on debt securities, income tax effects, leases, pensions, accounting changes, disclosures, and related international issues. (Prerequisites: ACCT 302 with a C- or better. BUSM 301.)

440. International Accounting and Accounting Research (3) (F, S) Study of international accounting issues, accounting harmonization, and international standards; research skills in accounting regulations and financial reporting. (Prerequisite: ACCT 302 with a C- or better. BUSM 301.)

495R. Independent Study (1-3) (F, W, S) An opportunity to pursue subjects otherwise not offered by the department.  Instructor’s permission required.

496R. Student Research (1 -3) (F, W, S) Supervised individual research for students who have been granted a student research and development associateship. (Required for all student Research Associates.)