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Accounting
Accounting Course Listing
Professor: Mr. Pond
Associate Professor: Mr.
Witherspoon (Chair), Dr. Deutsch, Ms. Vaughan
Assistant Professor: Mr. Berry,
Mr. Butler
Requirements for a Major in
Accounting (BBA) (CIP 52.0301)
ACCT 213, 214, 323, 324, 326, 333, 334, 335, 336, 443, 444, three 300
level or above Accounting electives with the exception of ACCT 325; BADM
221, 222, 300, 313, 314, 331, 336; CIS 125; ECON 201, 202; and two
300-level or above School of Business courses.
Requirements for a Minor in
Accounting
ACCT 213, 214, 323, 324, 333,
335 (no more than 6 hours of a major may be applied to the minor).
Accounting Course
Listing (ACCT 000)
213-214 Accounting Principles (3,
3)
A study of accounting terms,
procedures, and practices of sole proprietorships, partnerships, and
corporations. A study is made of journal worksheets, financial
statements, negotiable instruments, and departmental costs.
323-324 Intermediate Accounting
(3, 3)
A study of the principal
accounting statements. Review of the fundamental processes in recording,
classifying, and summarizing business transactions. A detailed study of
the measurement of the business position and of periodic progress. A
study of special analytical procedures including the development of
special reports, ratios, and measurements in statement analysis.
Prerequisite: ACCT 214.
325 Managerial Accounting (3)
A study of the uses of
accounting information for decision making inside and outside the
business firm. The study is related to the nature and objectives of
business decisions, what information is necessary to make them, what
data are relevant, and the uses and limitations of these data.
Prerequisite: ACCT 214.
326 Accounting Theory Seminar (3)
An analysis of the logical
foundations of accounting. Special emphasis on recent developments.
Includes student presentations that evaluate recent accounting changes.
Case studies will be used to examine applications of theory to
financial, cost, and ethical accounting situations. Prerequisite: ACCT
323.
333-334 Taxation (3, 3)
A study of the basic
principles and major problems of the federal income tax laws and their
application to tax situations for individuals and corporations. Some
attention will be devoted to state tax laws and to tax procedure
including fiduciary tax returns. ACCT 333 is a prerequisite to ACCT 334.
335 Cost Accounting (3)
The principles and procedures
followed in the assembling and recording of materials, labor, and
manufacturing expenses to ascertain production costs, costing for joint
products, job costing, budgeting, standard costs, direct costs, and
pricing joint products are studied. Prerequisite: ACCT 214.
336 Accounting for Improved
Performance (3)
An integration of cost
accounting, statistical quality control, and quality management
principles for the purpose of measuring and improving an organization’s
productivity and product and service quality. Investigation includes
case study analysis of efforts by industrial and service organizations
to improve productivity and quality. Prerequisites: ACCT 325 or 335 and
MATH 160.
443 Auditing (3)
A course in auditing theory
and practice. Auditing objectives, standards, ethics, terminology,
procedures, and reports are studied. The place and responsibility of
both the internal auditor and the public auditor are studied.
Prerequisites: ACCT 323 and 324.
444 Advanced Accounting (3)
A comprehensive study of
special problems relating to partnerships and corporations, dealing with
liquidations, installment sales, consignments, agency and branch
accounting, consolidations and mergers, together with receiverships,
trusts, and estates. Prerequisites: ACCT 323 and 324.
450 CPA Problems (3)
A review and analysis of
problems encountered in a public accounting practice and on the CPA
examination. Prerequisites: ACCT 444.
490 Accounting Internship (3)
An accounting-related
employment experience with an approved organization. Related term paper
required. Prerequisites: Junior standing (at least); declared major in
accounting; overall grade point average of 2.0 or greater; and
completion of an independent study contract.
543 Governmental Accounting (3)
An introduction to the
accounting practices of non-profit organizations, including governmental
units, colleges and universities, hospitals, and other non-profit
organizations. Prerequisites: ACCT 213 and 214.
545 Forensic Accounting (3)
The focus of this course will center on investigative techniques
available to professionals to discover fraudulent activities. Topics
include the recognition of characteristics within the organization which
enable fraudulent activities; how to conduct an efficient and systematic
fraud investigation; standards for internal control systems; and
becoming a legal witness. Case studies will be emphasized. Prerequisite:
ACCT 214
547 International Accounting (3)
This course is a study of international
accounting standards and practices and how they compare to accounting
standards and practices in the United States. Also, it will cover
attempts to harmonize accounting standards across different countries.
Prerequisite: ACCT 214.
549 Special Topics in Accounting
(3)
This course will cover special topics and events in accounting as
specific needs arise. It will enable students to stay informed about
changes and topics of interest in the accounting profession.
Prerequisite: ACCT 214.
590 Accounting Information Systems
(3)
An introduction to the design
and use of accounting systems and their relationship to management
information systems. Course includes the use of computer technology for
processing, retrieving, and analyzing accounting data. Prerequisites:
ACCT 324 and senior standing or permission of instructor.
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