Accounting Course Listing (ACCT 000)

213-214 Accounting Principles (4,3)
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 (4,3)
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.

330 Accounting Theory Seminar (1)
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.

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)