Accounting (ACCT)

101 Accounting for Nonbusiness Majors (3) Introduction to the areas of financial accounting and managerial accounting. Basic financial statement preparation and analysis. Uses of accounting information by managers in the decision making process. Not open to students with majors in business. No Pass-Fail. S11, S12

200 Financial Accounting (4) Introduction to concepts of reporting financial information of sole proprietorships, partnerships, and corporations to interested parties. Includes discussion of cash, receivables, inventories, plant assets, intangible assets, current and long-term liabilities, and investments. Cash flow information is also discussed. F10, S11, F11, S12

201 Managerial Accounting (3) Discusses basic concepts of costs in developing information for management use in decision-making. Topics include CVP analysis, budgeting, cost allocations, and performance measurement. Prerequisites: ACCT 200 with a grade of C- or higher. F10, S11, F11, S12 

212 Field Studies in Accounting (1-3) Pass-Fail only. Provides presently enrolled freshmen and sophomores an opportunity to apply general accounting knowledge to selected accounting projects. Prerequisite: Consent of cooperating instructor and department chair. F10, S11, F11, S12

288 Independent Study in Accounting (1-3) Pass-Fail only. Concentrated study of various accounting problems. Prerequisite: Consent of cooperating instructor and department chair. Course may be repeated. Students can earn a maximum of 12 credits. Credits earned cannot be used to satisfy requirements for the accounting major. F10, S11, F11, S12

301 Study Abroad (0-6) Field trips designed by department faculty to give students direct experience in foreign countries. Each program includes preparatory reading, orientation meetings, a faculty-supervised study tour, and a detailed written evaluation of learning situations associated with the course. With consent of the relevant program and content adaptation, programs provided by other agencies can be considered for this credit. Students must obtain approval for taking these courses prior to participation. Otherwise the course may not count.  For specific degree requirements consult your advisor. Course can be repeated only if the content is different. Prerequisite: consent of instructor. F10, S11, F11, S12

351 Accounting for Not-For-Profit Entities (3) Accounting theory and practice applicable to governmental units, hospitals, universities, and other not-for-profit organizations. Prerequisite: * F10, F11

352 Intermediate Accounting I (3) First in a two-course sequence providing in-depth study of accounting theory and practice. Topics include financial statements, present value techniques, current assets, current liabilities, long-term assets. Prerequisite * F10, F11

353 Intermediate Accounting II (3) Continuation of ACCT 352. Includes long-term liabilities, stockholders' equity, earnings per share, deferred income taxes, pensions, leases, accounting changes, and the statement of cash flows. Prerequisite: * S11, S12

355 Cost Accounting (3) In-depth study of concepts and techniques related to cost accumulation and reporting, cost control, and profit planning. Also covers the relationship of cost accounting to decision making. Prerequisite: * F10, F11

357 Accounting Information Systems (3) Examination of how accounting information of an organization is gathered, processed, stored, and distributed. Prerequisite: * S11, S12

359 Advanced Topics in Financial Accounting (3) Examination of the accounting practices of complex revenue recognition issues, interest capitalization, asset retirement obligations, loan impairments, troubled debt restructuring, complex compensation issues, foreign currency transactions, derivative instruments, and hedging transactions. Prerequisite: * S11, S12

400 Accounting Internship (2-7) Pass-Fail only. Opportunity for students to earn academic credit by extending classroom learning to real-world settings. Students obtain the cooperation of an employer and prepare a learning contract. Course may be repeated. Students can earn a maximum of 14 credits. Credits earned cannot be used to satisfy requirements for the accounting major. Prerequisites: * Consent of cooperating instructor and department chair. F10, S11, F11, S12

412 Field Studies in Accounting (1-3) Provides nontraditional adult learners with some academic and/or broad business experiences and presently enrolled juniors and seniors an opportunity to apply general business knowledge to selected business projects. Prerequisites: * Consent of cooperating instructor and department chair. Pass-Fail only. F10, S11, F11, S12

460 Fundamentals of Taxation (3) Comprehensive study of income tax concepts, regulations, and tax-planning principles as they relate to individuals and business. Prerequisites: * F10, F11

461 Advanced Topics In Taxation (3) Taxation of corporations, partnerships, estates, trusts, and gift taxation. Prerequisites: * S11, S12

462 Advanced Accounting (3) Applications of accounting theory to business combinations, partnerships, multinational companies, and other miscellaneous topics. Prerequisites: * S11, S12

464 Auditing Principles (3) Introduction to professional auditing and the study of audit examinations which precede the attestation of the fairness of financial statements. Prerequisites: * F10, F11

465 Fraud Examination and Investigation (3) A study of a variety of topics dealing with fraud and forensic accounting. Examine the nature of fraud, management fraud, fraud prevention, detection, investigation, and legal follow-up. Case studies and research methods are utilized. Prerequisites: * Non-DBE majors: junior-level status (obtain override from DBE-authorized representative, Erlanson Hall, Room 301). S11, S12

466 Senior Project in Accounting (2) Capstone course which integrates the various areas of accounting related to a business and includes a senior experience component. Prerequisites: * S11, S12

467 Tax Research (1) Introduction to the techniques required to research tax issues. Concurrent enrollment in, or prior completion of ACCT 460. Prerequisites: * F10, F11

488 Independent Study in Accounting (1-9) Topics course. Concentrated study of Peachtree, QuickBooks, or International Accounting. Course may be repeated. Prerequisite: * Consent of cooperating instructor. Summer only.

*Prerequisites: ACCT 200, 201; BUS 270; ITS 108; ECON 250, 251; MATH 151 or 240; WRIT 101, 102; COMM 110; all but 12 credits of remaining General Education requirements.