Accounting Course Descriptions

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ACCT 203 Financial Accounting — 3 Credit Hours
  This is an introduction to financial accounting concepts and methodology for accumulating data on the results of economic activities of a business concern. The entire accounting cycle for both service and merchandising businesses is covered; and an introduction to accounting systems, income measurement, partnerships and corporations is also covered.
ACCT 204 Managerial Accounting — 3 Credit Hours
  An introduction of the cost accounting for manufactured goods and other objectives of relevance to management. Topics include service department allocation, budgeting, variance analysis, cost behavior, cost estimation, and product costing. The statement of cash flows is also covered. Prerequisites: ACCT 203.
ACCT 286 Accounting: Special Topics—Variable Credit
  A focused investigation into a selected area(s) of accounting that will include topics of current issues in accounting and related fields at the lower division level such topics as non-profit accounting or corporate income tax.
ACCT 290 Independent Study — Variable Credit
  Independent Study consists of research, readings, or other scholarly investigation or creative work at the lower division level.  See Independent Study under Alternative Means to Academic Credit for a more detailed description.
ACCT 301 Intermediate Accounting I — 3 Credit Hours
  In-depth study of financial accounting, emphasizing assets and liabilities. Attention is also given to accounting theory, basic financial statements and present value techniques. Prerequisite: ACCT 203.
ACCT 302 Intermediate Accounting II — 3 Credit Hours
  In-depth study of financial accounting, emphasizing corporate accounting and income measurement. It also includes special topics such as the Statement of Cash Flows, pension plans, leases, and interperiod tax allocation. Prerequisite: ACCT 301.
ACCT 316 Individual Income Tax — 3 Credit Hours
  The study of the history, assumptions, and objectives of the Federal tax system with emphasis on individual taxation. Topics include taxable and non-taxable income, capital gains and losses, business and non-business deductions, itemized deductions, and personal and dependency exemptions. 
ACCT 350 Cost Accounting — 3 Credit Hours
  The study of accounting’s relationship to management planning and control functions. Emphasis is on statements for internal use, budgeting, cost-volume profit analysis, relevant data, capital budgeting, performance evaluation, and product costing. Prerequisite: ACCT 203 and ACCT 204.
ACCT 402 Advanced Financial Accounting — 3 Credit Hours
  This course will concentrate on the accounting concepts and methods of investments, primarily the preparation of consolidated financial statements using the purchase method. Other topics for this course include the equity method of accounting and partnership accounting. Prerequisite: ACCT 302.
ACCT 410 Accounting Information Systems – 3 Credit Hours
  An introduction to the subject of the information system’s role in accomplishing the objectives of financial accounting, managerial accounting, tax accounting and auditing.  Systems covered include manual accounting and computerized accounting.  Additional topics include internal controls, systems analysis, systems design and systems implementation.
ACCT 415 Auditing — 3 Credit Hours
  A study of procedures and practices of the independent auditor necessary to express an opinion on the fairness of the financial statements. Prerequisite: ACCT 302.
ACCT 420 Financial Accounting and Reporting – 3 Credit Hours
  The course covers a combination of topics which are critical for corporate accounting.  Topics include internal controls, current assets, investments and property, plant and equipment.  Also covered are the statement of cash flows, error correction and accounting changes.
ACCT 460 Internship in Accounting - 2-8 Credit Hours
  This course offers an intensive field experience with a community organization.  Placement will be based on the student’s career orientation.  Prerequisite:  Departmental approval and satisfaction of entry criteria where applicable.  See Internship under Alternative Means to Academic Credit for a more detailed description.
ACCT 485 Accounting: Special Topics — Variable Credit
  A focused investigation into a selected area(s) of accounting that will include topics of current issues in accounting and related fields at the upper division level.
ACCT 490 Independent Study — Variable Credit 
  Independent Study consists of research, readings, or other scholarly investigation or creative work at the upper division level.  See Independent Study under Alternative Means to Academic Credit for a more detailed description.