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ACCOUNTING
Undergraduate
Course Descriptions
ACCT 3230 Intermediate Accounting I
Credits and contact hours: 3 Credit Hours Lecture
The theory and practice of financial accounting and reporting.
A study of the conceptual framework and process by which accounting
standards are established; preparation of financial statements and
disclosures; applications of fair value concepts and present value
measurements to accounting events; and accounting for current assets, plant
assets, natural resources, intangible assets, current and long-term
liabilities, and related income and expense elements.
Prerequisites: Acct. 2101 and Acct. 2102, MGNT 3125
ACCT 3231 Intermediate Accounting II
Credits and contract hours: 3 hours lecture
The theory and practice of financial accounting and reporting.
A study of stockholders' equity, dilutive securities, earnings per share,
investments, revenue recognition, deferred income taxes, pensions, leases,
accounting changes, error analysis, the statement of cash flows and full
disclosure in financial accounting.
Prerequisites: ACCT 3230
ACCT 3530 Cost Management
Credits and contact hours: 3 hours lecture
Focus on cost accounting concepts, with emphasis on developing
and evaluating information that management needs to plan, make key
decisions, and monitor business performance. Key topics include cost
typology and behavior and how each impacts decision making process and
product costing, cost-volume-profit analysis, flexible budgeting,
incremental decision analysis, and performance evaluation.
Prerequisites: ACCT 3231
ACCT 4535 Accounting Information Systems & ERP
Credits and contract hours: 3
hours lecture
A study of the structure, flow, and use of accounting data in
computer-based and networked environments. Topics include systems
development and documentation, internal control, business processes,
databases, and software applications.
Prerequisites: MGNT 2201
ACCT 4530 Advanced Accounting
Credits and contract hours: 3 credit hours lecture
The theory and practice of financial accounting
and reporting pertaining to business combinations and consolidated
financial statements, accounting for partnerships and related business
forms, foreign currency transactions and financial statement translations,
and other advanced accounting topics.
Prerequisites: ACCT 3530
ACCT 4555 Auditing and Assurance
Credits and contract hours: 3 contact hours lecture
Practice and theory of auditing financial statements. A study
of most of the major activities performed during the conduct of a financial
statement audit, from client acceptance to issuance of an audit report.
Prerequisites: ACCT 4535, IET 2227
ACCT 4560 Taxation I
Credits and contract hours: 3 hours lecture
Students are introduced to a broad range of tax concepts and
tax policies. Students should develop an understanding of how tax laws
affect most business and personal financial decisions. Tax reporting, tax
planning, and basic tax research skills will be emphasized.
Prerequisites: ACCT 2101, ACCT 2102
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