ACCOUNTING
Business
ACCT B202 Financial Accounting Information for Decision Making 3 crs.
This course is designed to help students appreciate the role of accountants in providing information helpful to decisions of investors, creditors, government regulators, management and others, and understand how that information can be used. Emphasis is on comprehending the meaning and value of the balance sheet, income statement, and statement of case flows.
Prerequisite: MATH 092, if required.
ACCT B203 Managerial Accounting Information for Decision Making 3 crs.
The course covers uses of accounting information for managerial decision making to aid planning and control activities of managers in business enterprises. Topics include methods for determining the costs of products ad services, for assessing product and project profitability, and for budgeting and monitoring of costs and profits.
Prerequisite: ACCT B202.
ACCT B204 Accounting Lab 0 crs.
Provides students an opportunity to obtain assistance from an accounting faculty member.
Co-requisite: ACCT B202, ACCT B203, respectively.
ACCT B205 Intermediate Accounting I 3 crs.
This course is an introduction to accounting theory underlying financial statements. Emphasis is on the study of accounting principles relating to presentation of cash, receivables, inventories, and debt and equity investments in corporate securities. Offered in the fall and spring.
Prerequisites: ACCT B202 and B203 with grade of C or above.
ACCT B206 Intermediate Accounting II 3 crs.
This is a continuation of ACCT B205. Topics include plant and equipment, intangibles, current and long-term liabilities, deferred taxes, pensions, and leases. Offered in the spring.
Prerequisite: ACCT B205 with a grade of C or above.
ACCT B300 Federal Tax Accounting 3 crs.
This course examines the concepts and methods of determining federal income tax liability for individuals. Topics emphasized include determination of gross income, personal deductions, tax credits, capital gain and loss provisions, the alternative minimum tax, penalty taxes, tax free exchanges, and selected international topics. Offered in the fall.
Prerequisite: junior standing.
ACCT B307 Intermediate Accounting III 3 crs.
This course is also a continuation of ACCT B205. Topics include stockholders’ equity and earnings per share, income recognition, statement of cash flows, accounting changes and errors, and governmental/not-for-profit accounting. Offered in the fall.
Prerequisites: ACCT B205 with a grade of C or above; junior standing.
ACCT B340 Accounting Information Systems 3 crs.
The major emphasis of this course is directed toward the problems of integrating automatic data processing and accounting information systems. Problems inherent in the development of systems are also covered. Offered in the fall.
Prerequisites: ACCT B205; junior standing.
ACCT B400 Advanced Accounting 3 crs.
Application of accounting principles for parent/subsidiary companies, intercompany transactions, and foreign operations are discussed. Accounting for partnerships is also covered. Offered in the spring.
Prerequisites: ACCT B205 with a grade of C or above; junior standing.
ACCT B403 Auditing and Assurance Services 3 crs.
An introduction to auditing and assurance services in the public accounting profession. The course covers the auditing environment, the auditing process, and the application of auditing concepts to various types of audits, including financial, operational, and compliance.
Prerequisites: ACCT B205, ACCT B340; junior standing.
ACCT B410 Strategic Cost Management 3 crs.
Strategic cost management emphasizing contemporary topics through an understanding of the underlying concepts and fundamental techniques involved in cost accounting for manufacturing and service companies. Job-order, process, and standard costing are examined to support an understanding of just-in-time and activity based systems, continuous improvement, quality measurements, and the theory of constraints, among others. Emphasis is on how cost management systems, with their performance evaluation and reward systems, encourage efforts to achieve an organization’s strategic goals.
Prerequisites: ACCT B203; junior standing.
ACCT B493 Special Topics in Accounting 3 crs.
Prerequisite: junior standing.
ACCT B497 Accounting Internship 1 - 6 crs.
See description in College of Business section.
ACCT B499 Independent Study in Accounting arr.
See description in College of Business section.