213-214 Accounting Principles
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
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.
325 Managerial Accounting
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.
326 Accounting Theory
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:
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
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.
336 Accounting for Improved Performance
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.
390 Taxation Practicum
The course applies the knowledge of taxation preparation for the individual during tax season and transmission of the required returns to the Internal Revenue Service and State of North Carolina Department of Revenue. Students are required to deal directly with the pubic through this servicelearning course in association with VITA.
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.
444 Advanced Accounting
A comprehensive study of special problems relating to partnerships and corporations, dealing with liquidations, consolidations and mergers, and international accounting issues, including foreign currency translation.
450 CPA Problems
A review and analysis of problems encountered in a public accounting practice and on the CPA examination.
490 Accounting Internship
An accountingrelated 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
An introduction to the accounting practices of nonprofit organizations, including governmental units, colleges and universities, hospitals, and other nonprofit
545 Forensic Accounting
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.
547 International Accounting
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.
549 Special Topics in Accounting
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.
590 Accounting Information Systems
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.