Accounting (ACCT)

ACCT 2301. Principles of Accounting I. 3 Hours.

This is an introduction to financial accounting concepts and financial statement reporting. The focus revolves around the creation, reporting, interpretation, and analysis of accounting information. Topics include the accounting cycle and underlying concepts, techniques for preparing and analyzing financial statements, and issues in accounting for assets, liabilities, and capital budgeting.

ACCT 2302. Principles of Accounting II. 3 Hours.

This course is a study of how accounting data is used by management in planning, control, and decision making to aid in achieving predetermined organizational objectives. Topics include budgetary planning, costing techniques, standard costs, compensation, and capital budgeting. Prerequisite: ACCT 2301.

ACCT 289. Independent Study in Accounting. 3 Hours.

This course provides individual instruction. Students may repeat the course when topics vary.

ACCT 321. Intermediate Accounting I. 3 Hours.

This is the study of the theoretical basis for financial accounting concepts and principles related to financial reporting. Specific topics include present value concepts, cash, and receivables. Prerequisite: ACCT 2301 and ACCT 2302 with grades of C or better.

ACCT 322. Intermediate Accounting II. 3 Hours.

This course is a continuation of ACCT 321 which includes such topics as inventory, fixed assets, depreciation, intangibles, liabilities, and investments. Prerequisite: ACCT 321 with a grade of C or better.

ACCT 323. Intermediate Accounting III. 3 Hours.

This course is a continuation of ACCT 322 and includes such topics as revenue recognition, deferred taxes, pensions, leases, error analysis, cash flows and full disclosure. Prerequisite: ACCT 322 with a grade of D or better.

ACCT 324. Income Tax Accounting. 3 Hours.

This course addresses current federal income tax laws with attention given to economic, social, and historic viewpoints. Major emphasis is placed on the technical and accounting aspects, including the preparation of income tax returns. Prerequisite: ACCT 2301 and ACCT 2302 with a grade of C or better.

ACCT 325. Managerial Accounting. 3 Hours.

This course explores the application in business operations of accounting information for management decision making. The course integrates topics in cost determination, data processing, economic analysis, budgeting, and management and financial control. Prerequisite: ACCT 2301 and ACCT 2302 with grades of C or better.

ACCT 421. Governmental Accounting. 3 Hours.

This class is a discussion of nonprofit accounting to include the fund entity concept used primarily for accounting and financial reporting for municipalities, hospitals, colleges and other nonprofit organizations. In addition, partnership accounting will be covered to include income distributed, dissolution and liquidation. Prerequisite: ACCT 321 with a grade of C or better.

ACCT 422. Advanced Accounting. 3 Hours.

Advanced Accounting covers the basics of preparing a consolidated income statement and balance sheet. Prerequisite: ACCT 322 and ACCT 323 with a grade of C or better.

ACCT 424. Corporate Income Tax. 3 Hours.

The course gives students a basic understanding of the U.S. Tax Code as it pertains to Subchapter C corporations, Subchapter S corporations, and the taxation of partnerships. It also gives the student a basic understanding of how to do income tax research. Prerequisite: ACCT 324 with a grade of C or better.

ACCT 425. Cost Accounting. 3 Hours.

Course covers job order and process cost systems using actual or standard costs. Additional topics include overhead analysis, joint and by-product costing and variance analysis. Prerequisite: ACCT 2301, ACCT 2302, and ACCT 325 with grades of C or better.

ACCT 427. Auditing. 3 Hours.

This course examines the basic principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Prerequisite: ACCT 322 and ACCT 429 with grades of C or better.

ACCT 429. Accounting Systems. 3 Hours.

This course covers the investigation, construction and installation of accounting systems. Students will receive hands-on experience with a computerized accounting system. Prerequisite: ACCT 322 with a grade of C or better.

ACCT 438. Profitability in Supply Chain Management. 3 Hours.

The goal of this course is to give supply chain managers the tools that will assist them in assessing the effect of their decisions on the profitability of their firms. Prerequisite: ACCT 2302.

ACCT 489. Individual Study. 3 Hours.

This course provides individual instruction. Students may repeat the course when topics vary.

ACCT 525. Administrative Controls. 3 Hours.

This course is a study of the role of accounting in internal management of business firms. Essentials of job order, process cost systems, use of standards, and budgeting are covered. Prerequisite: (ACCT 2301 and ACCT 2302) or ACCT 526.

ACCT 526. Accounting for Managers. 3 Hours.

Course covers financial and managerial accounting issues that confront economic entities. It is oriented toward graduate students who will eventually use, rather than prepare, accounting reports.

ACCT 568. Supply Chain Management Financial Strategy and Profitability. 3 Hours.

This course includes classical and new case studies, numerous examples, and in-depth analysis of technical issues invloved in supply chain management, network design, and strategic partnering. The course engages students in managing a supply chain and provides a starting point for discussing the value of information in the supply chain, strategic partnering, and centralized decision making. This course is equivalent to both FIN 568 and SCM 568. Prerequisite: Admission into the MBA program.

ACCT 589. Individual Study. 3 Hours.

This course provides individual instruction. Students may repeat the course when topics vary.