ACCT 200. Accounting Information Systems. 4 semester hours. 

Provides the theory and application of accounting information systems. The course will reflect how information technology (IT) is altering the nature of accounting. Specifically, how such developments as the Internet, electronic commerce, EDI, databases, and artificial intelligence are fundamentally transforming the way organizations conduct their business activities. Every year.

ACCT 225. Financial Accounting. 4 semester hours.

Provides an overview of the financial accounting reporting process with a primary focus on the analysis of economic events and their effect on the major financial statements (balance sheet, income statement and statement of cash flows).  The fundamental principles and applications for financial reporting of the corporate business organization are presented with a balanced perspective on the practice, theory and conflicts in current accounting practice.  The course objectives are to present the accounting model, process of measurement, data classifications and terminology needed to effectively use and prepare financial statements.  Prerequisite: Math Placement Level 22. Every year.

ACCT 226. Managerial Accounting. 4 semester hours.

Managerial accounting explores the various techniques for the preparation and analysis of accounting information for organizational planning and control.  The development of critical thinking skills is necessary to understand the process of reporting information for people to use rather than following a set of rules or guidelines.  The fundamental concepts of cost, decision-making, planning and performance evaluation in a managerial environment are presented.  In-class discussions and problem solving are utilized to gain greater understanding of the application of managerial accounting.  Prerequisite: ACCT 225. Every year.

ACCT 290. Topics in Accounting. Variable credit.

Seminar of selected accounting topics. Open to all students. Some sections writing intensive. Offered as required.

ACCT 325. Intermediate Accounting I. 4 semester hours.

This course is the first of a two-course sequence in corporate financial reporting which examines the theoretical basis for financial accounting concepts and principles emphasizing income measurement and accounting for assets.  The traditional financial accounting topics include the recent developments in accounting valuation and reporting practices promulgated by professional accounting organizations and implemented by practitioners in public and private accounting.  The objective of this course is to provide a rigorous introduction to the methodology and logic behind the procedures and principles followed in the development of accounting information.  Prerequisite: ACCT 225. Every year.

ACCT 326. Intermediate Accounting II. 4 semester hours.

Sequential in-depth study of financial statements, accounting concepts, accounting principles, and alternative procedures and practices. Current professional pronouncements included where appropriate. Prerequisite: ACCT 325. Every year.

ACCT 327. Cost Accounting. 4 semester hours.

Upper-level course covering the methods of determining product costs, their effective control, and their use for managerial decision-making. Prerequisite: ACCT 226. Alternate years.

ACCT 390. Topics in Accounting. Variable credit.

Seminar of selected accounting topics. Restricted to advanced majors in management or those obtaining permission of instructor. Some sections writing intensive. Offered as required.

ACCT 424. Non-Profit Accounting. 2 semester hours.

Concepts and principles of accounting applicable to nonprofit entities including fund accounting, budgeting and financial reporting.  Prerequisite: ACCT 225. Alternate years.

ACCT 425. Business Combinations. 2 semester hours.

More specialized aspects of accounting such as consolidations and international accounting. Prerequisite: ACCT 325.  Alternate years.

ACCT 426. Federal Taxation. 4 semester hours.

Comprehensive coverage of the relevant tax code and regulations as they pertain to the individual taxpayer, as well as coverage of all major developments in Federal Taxation.  Additionally, an overview of tax concepts which apply specifically to corporations and partnerships is presented.  Prerequisite: ACCT 225. Alternate years.

ACCT 427. Auditing. 4 semester hours.

Auditing standards, auditing procedures, professional ethics and auditor’s reports. Prerequisite: ACCT 200, ACCT 326. Writing intensive. Alternate years.

ACCT 490. Independent Study. Variable credit.

Project within the accounting field individually arranged by student and professor. Offered as required.

ACCT 491. Internship. Variable credit.

Internship experience within the accounting field. Prerequisite: minimum 2.7 GPA in major and overall, 75 semesters hours completed by start of internship, completion of the accounting courses on which the internship is based with a minimum C grade, learning objectives approved by accounting professor and on-site supervision by a business-level employee. Offered as required.

ACCT 498. Senior Seminar. 2 semester hours.

Capstone course for the major. Integration of all preceding accounting courses through the study of the function and responsibility of top-level management. The leadership of the chief executive, the environmental and institutional constraints of the organization, and the problems of implementing and integrating organizational objectives and public goals are examined.  Prerequisite: ACCT 327, ACCT 424, ACCT 425, ACCT 426, ACCT 427 or permission of instructor.  Writing intensive. Offered as required.

ACCT 499. Honors Thesis/Project. Variable credit.

Thesis within the accounting field individually arranged by student and professor. Prerequisite: Declared major in Accounting, 3.500 GPA, 3.500 GPA in Accounting classes, and approval of the Department Chair. Offered as required.