Accounting

Accounting Course Descriptions

ACCT 201 Financial Accounting
Credit Hours:
3

Introduces the basic accounting theory and procedures for proprietorships, partnerships, and corporations.

ACCT 202 Managerial Accounting
Credit Hours:
3

Covers the analysis and interpretation of accounting information for management planning, controlling, and decisions. Prerequisite: ACCT 201.

ACCT 301 Intermediate Accounting I
Credit Hours:
3

Examines the elements of modern financial accounting theory in the preparation of corporate financial statements. Prerequisite: Minimum grade of C in ACCT 201.

ACCT 302 Intermediate Accounting II
Credit Hours:
3

Examines the elements of modern financial accounting theory in the preparation of corporate financial statements. Prerequisite: Minimum grade of C in ACCT 201, ACCT 301.

ACCT 363 Cost Accounting
Credit Hours:
3

Covers manufacturing cost accumulation for product costing and the analysis of costs for managerial decisions. Prerequisite: ACCT 202.

ACCT 364 Income Taxes
Credit Hours:
3

Analyzes federal income tax laws and their application to individuals. Prerequisite: ACCT 201.

ACCT 410 Topics in Accounting
Credit Hours:
3

Offers the student an opportunity to pursue the in-depth study of accounting theory not covered in other accounting courses. The course may be repeated for credit as the subject matter changes. Prerequisite: ACCT 302.

ACCT 411 Advanced Accounting
Credit Hours:
3

Involves the accounting for partnerships, consolidations, foreign currency translation, and governmental units. Prerequisite: ACCT 302.

ACCT 412 Auditing
Credit Hours:
3

Examines the concepts necessary to determine whether a business’ financial statements have been prepared in accordance with generally accepted accounting principles. Prerequisite: ACCT 302.

ACCT 420 Accounting Information Systems
Credit Hours:
3

Focuses on acquiring an understanding of business processes which are fundamental to contemporary auditing, professional, and legal considerations relating to the organization’s internal control processes. Detailed material on business and internal control processes are central to this course, which stresses information, communication, and electronic commerce applied within the contexts of business processes, transaction cycles, and the internal control processes. Prerequisite: ACCT 301.

ACCT 421 Advanced Taxation
Credit Hours:
3

The second course in the tax series and is a continuation of the Income Taxes course. Advanced taxation issues related to individual taxpayers are examined. In addition, the taxation of corporations, partnerships, exempt entities, estates, and trusts are covered. Prerequisite: ACCT 364.

ACCT 422 Governmental Accounting and Auditing
Credit Hours:
3

Focuses on the unique aspects of the accounting methods that are used by governmental and not-for-profit entities. The course also examines audit procedures and requirements that are applicable to these entities. Prerequisite: ACCT 302.

ACCT 423 Software Applications for Accountants
Credit Hours:
3

Focuses on business applications implementing EXCEL at both the introductory and intermediate levels, and Quickbooks. These skills are then applied to accounting exercises and practice sets. Prerequisite: ACCT 301.

ACCT 495 Seminar
Credit Hours:
3

Enables the student to pursue in depth an approved research project in accounting. Prerequisite: ACCT 302.

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