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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 organizationís 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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