(ACCT)
Professors J.J.Benjamin(Head),
L.L.Bravenec, G.A.Giroux, S.A.Holmes, S.H.Kratchman, D.R.Lassila,
M.L.Loudder, C.J.Nixon, W.T.Shearon,Jr., K. Sivaramakrishnan,
L.M.Smith, C.D.Stolle, J. R. Strawser, R.H.Strawser, E.P.Swanson,
C.J.Wolfe; Associate Professors J.C.Flagg,
S.D.Grossman, D.S.Kerr, M.R.Kinney, M. L. McAnally, A.S.McGowan,
L. L. Rees, M. S. Wilkins; Assistant
Professor T. L. Benford; Senior
Lecturers N.L.Allen, N.A.Cassidy, C.B.Clark, R.A.Daily,
L.S.Perry, L.Thornton; Lecturers J.
A. Barrett, L. B. Joiner, J. E. Sanders, M. Stasny, K. F. Turner
209. Survey of Accounting Principles. (3-0).
Credit 3. I, II, S
Accounting survey for non-business majors; non-technical
accounting procedures, preparation and interpretation of financial
statements and internal control. May not be used to satisfy
degree requirements for majors in business. Business majors
who choose to take this course must do so on a satisfactory/unsatisfactory
basis.
210. Survey of Managerial and Cost Accounting
Principles. (3-0). Credit 3. II
A survey of managerial and cost accounting for
non-business majors; accounting responsibility of the manager,
job and process cost systems, budgeting, cost-volume-profit
analysis for decision-making. May not be used to satisfy degree
requirements for majors in business. Business majors who choose
to take this course must do so on a satisfactory/unsatisfactory
basis. Prerequisite: ACCT 209.
229. Introductory Accounting. (3-0). Credit
3. I, II, S
Analysis, recording and reporting of business
transactions; partnership and corporation accounting; analysis
and use of financial statements. Prerequisite: Sophomore classification.
230. Introductory Accounting. (3-0). Credit
3. I, II, S
Continuation of ACCT 229. Use of budgets; introduction
to cost accounting; cost control techniques and methods of
measuring performance. Prerequisites: ACCT 229 and sophomore
classification.
314. Programming of Business Systems. (3-0).
Credit 3.
Introduction to the programming of computerized
business systems using contemporary software and practices;
focus on development of computer-based solutions to common
business problems. Prerequisites: Admission to Professional
Program in Accounting (PPA) and INFO 209 or approval of instructor.
315. Intermediate Accounting for Non-Accounting
Majors I. (3-0). Credit 3. I, II, S
Revenue recognition, principles of asset valuation,
and disclosure requirements for corporations; interpretation
of financial statements, rather than their preparation. May
not be used as a directed or free elective for accounting majors
and does not count towards the accounting requirement for the
CPA exam. Prerequisites: ACCT 230 and junior classification.
316. Intermediate Accounting for Non-Accounting
Majors II. (3-0). Credit 3. I, II, S
Includes the measurement and disclosure requirements
for liabilities and stockholders' equity, SEC registration
statements, and cash flow reporting; focus on the analysis
and interpretation of financial statements rather than their
preparation. Does not qualify as a directed or free elective
for accounting majors and does not count towards the accounting
requirement for the CPA exam. Prerequisite: ACCT 315 or 327.
320. Accounting Communications. (3-0).
Credit 3.
Development of oral and written communication
skills prerequisite to successful careers in public and corporate
accounting. Prerequisite: Admission to Professional Program.
321. Professional Development Seminar.
(2-0). Credit 2.
Exposure to professional issues of professional
accounting practice using a workshop format. Prerequisite:
Admission to Professional Program.
327. Intermediate Accounting I. (3-0).
Credit 3. I, II, S
Study of theoretical basis
for financial accounting concepts and principles related
to financial reporting; emphasizing income measurement and
accounting for assets. Prerequisites: ACCT 230 and junior
classification. Minimum grade of C required for graduation.
328. Intermediate Accounting II. (3-0).
Credit 3. I, II, S
Continued study of accounting concepts and principles
related to reporting long-debt and owners' equity; including
reporting issues of leases, retirement benefits, income taxes
and international accounting standards. Prerequisite: ACCT
327 with grade of C or better.
329. Cost Management and Analysis. (3-0).
Credit 3. I, II, S
Theory, concepts and methods
relating to use of information and design of systems to aid
managers in planning, controlling, decision making, evaluating
performance and reporting financial results. Prerequisite:
ACCT 315 or ACCT 327 with a grade of C or better.
345. Accounting for Not-for-Profit Organizations.
(3-0). Credit 3. II
Basic concepts and techniques of fund accounting;
reporting and management problems of not-for-profit organizations.
Prerequisite: ACCT 316 or 328.
401. Advanced Accounting. (3-0). Credit
3. I, II
Methods of measuring and communicating economic
information including consolidated statements, partnerships
and fund units. Prerequisite: ACCT 328.
405. Income Tax. (3-0). Credit 3. I, II,
S
Introduction to federal income tax legislation
pertaining primarily to corporations and individuals. Prerequisite:
ACCT 327 with grade of C or better.
407. Auditing. (3-0). Credit 3. I, II,
S
Introduction to auditing theory and procedures
pertaining to financial statements, in the context of both
external auditing, by certified public accountants, and internal
auditing; preparation of working papers. Prerequisite: ACCT
427.
408. Internal Auditing. (3-0). Credit 3.
II
Reading and evaluation of current theory and
procedures used by internal auditors; selected case studies;
statistical methods of forming auditing judgment. Prerequisite:
ACCT 327 with a grade of C or better.
425. Corporate Tax Planning. (3-0). Credit
3. I, II
Integration of tax regulations into overall
corporate finance planning and decision making cycle. Prerequisite:
ACCT 405.
427. Accounting and Financial Information
Systems. (3-0). Credit 3. I, II, S
Overall data flow systems emphasizing financial
data and computerized systems, for accounting majors; flow
and logic concepts, developing meaningful control concepts
and data reporting techniques. Prerequisite: ACCT 327 with
a grade of C or better.
445. International Accounting. (3-0). Credit
3.
Introduction and examination of accounting issues
unique to multinational enterprises and international business
activity. Prerequisites: ACCT 327; FINC 341. Cross-listed with
IBUS445.
447. Financial Statement Analysis. (3-0).
Credit 3.
Development of an analytical approach to financial
statements, integrating relevant finance and accounting concepts
and principles; current topics in financial analysis. Prerequisites:
ACCT 315 or 327; FINC 341 with a grade of C or better. Cross-listed
with FINC 447.
484. Accounting Internship. (0-6). Credit
3. II, S
A practicum in accounting under the supervision
of accounting practitioners; one semester program for each
student participant. Free elective only and must be taken on
a satisfactory/unsatisfactory basis. Prerequisites: Upper-level
classification in major; approval of department head.
485. Directed Studies. Credit 1 to 3 each
semester. I, II, S
Directed study of selected problems in the area
of accounting not covered in other courses. Prerequisite: Approval
of department head.
489. Special Topics in... Credit 1 to 4.
I, II, S
Selected topics in an identified area of accounting.
May be repeated for credit. Prerequisite: Approval of department
head.
