29 courses with the subject ACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ACCT 201PRINCIPLES OF ACCOUNTING I. This introductory course focuses on
the preparation and use of accounting information in the financial reporting environment. Emphasis is placed on the understanding and application of steps involved in the accounting cycle as well as on the recognition, measurement, and reporting issues associated with various financial statement accounts for sole proprietorships using the accrual basis of accounting. The course also exposes the student to career opportunities in the accounting profession. Three hours.
ACCT 202PRINCIPLES OF ACCOUNTING II. Course topics include accounting
financial statement analysis and the statement of cash flows, as well as introductions to managerial accounting techniques including cost-volume-profit analysis, budgeting, product costing, standard costs, and decision-making analysis. Prerequisite: Accounting 201. Three hours.
ACCT 301INTERMEDIATE ACCOUNTING I. A study of the financial statements
with an emphasis on the income statement and asset section of the balance sheet. This course also focuses on accounting theory and the interpretation of financial accounting standards associated with the income statement and balance sheet. Prerequisite: Accounting 202. Three hours.
ACCT 302INTERMEDIATE ACCOUNTING II. A continued study of the financial
statements with an emphasis on the liabilities and stockholder’s equity sections of the balance sheet. Includes topics such as accounting for investments, current and long-term debt, earnings per share (EPS), accounting for income taxes, leases, post-retirement benefits, accounting changes and the statement of cash flows. This course also focuses on accounting theory and the interpretation of current financial accounting standards.
ACCT 303COST ACCOUNTING. A study of cost flows in a manufacturing
environment and the assignment of direct and indirect manufacturing costs to a company's cost of goods sold and inventory accounts by the application of job order, process, and standard costing systems. The course also focuses on the ways in which accounting information is used in operational decision-making. Prerequisite: Accounting 202. Three hours.
ACCT 310DATA ANALYTICS FOR ACCOUNTING. This course will study data
analytics and its applications in accounting contexts, with an emphasis on data preparation, modeling, analysis and interpretation, and visualization. Students will complete hands-on activities using data analysis software. Topics will include data analytics for accounting and identifying the questions, mastering the data, performing the testing plan and analyzing the
ACCT 321ACCOUNTING INFORMATION SYSTEMS. A study of the use of a
variety of resources designed to transform financial and other data into financial information for decision-making. Consideration of these systems must deal with issues such as the flow of transactions and related procedures, summarizing the financial data into meaningful formats for both internal and external reporting and documentation for audit trail purposes. The course will emphasize the role of transaction processes and accounting information systems, data analytics and presentation, business processes, systems controls, and accounting software and internal controls. Prerequisite: Accounting 202. Three hours.
ACCT 401ADVANCED ACCOUNTING I. A study of the financial accounting effects
on business entities involved in mergers, consolidations, and divestitures with an emphasis on the proper recognition and recording of acquisition, the elimination of inter-company transactions, and the preparation of consolidated financial statements. Prerequisite: Accounting 202. Three hours.
ACCT 402ADVANCED ACCOUNTING II. A study of the financial accounting
principles used in the preparation of general-purpose financial statements for state and local governmental units, partnerships, private not-for-profit organizations, including colleges and universities, health care entities, and voluntary health and welfare organizations. Foreign exchange transactions and other special topics, such as SEC Reporting requirements, are also covered. Prerequisite: Accounting 202. Three hours.
ACCT 403AUDITING. A study of the duties and responsibilities of professional auditing
including types of audits and audit programs, audit planning, evidence, risk assessment, preparation of audit working papers, and audit reports. Prerequisites: Accounting 302 and 321. Three hours.
ACCT 404ADVANCED AUDITING. Additional auditing issues are explored, including
substantive and analytical procedures based on audit programs, information technology auditing, data and analytics, as well as explore other types of assurance and attestation engagements, other audit professions, and discuss professional considerations for the practitioner, such as professional ethics and legal liability. Prerequisites: Accounting 403 and senior standing. Three hours.
ACCT 407INDIVIDUAL AND CORPORATE TAX ACCOUNTING. A study of the
provisions of the federal tax laws and the proper practices in preparing tax reports as it relates to individuals, partnerships, S corporations, and corporations. Prerequisite: Accounting 202. Three hours.
ACCT 410CONTEMPORARY ACCOUNTING THEORY AND PRACTICE. A
capstone course that stresses contemporary financial accounting issues and theory and that familiarizes the student with an interpretation of current accounting standards, in preparation for the CPA exam. Other non-financial topics are briefly covered. Prerequisites: Accounting 302 and senior standing. Three hours.
ACCT 480481. INTERNSHIP IN ACCOUNTING. This is an opportunity for
accounting majors to participate in a meaningful learning experience under the supervision of both an employer and department faculty member. Students will be graded based on an employer performance evaluation along with a written paper and journal. Prerequisites: Good academic standing and completion of the freshman year of study. One to six hours.
ACCT 502FINANCIAL & MANAGERIAL ACCOUNTING. This course provides a
foundation for organizational leaders to engage with accounting as the language of business in order to understand the financial consequences of business activities. This course will provide students with considerable financial statement, financial analysis, and financial management expertise to enhance their decision-making capabilities as a manager within an organization. Consisting of two complimentary components, financial accounting and managerial accounting, the course will provide perspectives for both external and internal decision making. This course will be taught from the perspective of the user of the accounting information, as opposed to the preparer of the information. Financial accounting topics include basic accounting concepts and principles, the structure of the financial statements and an overview of external financial reporting. Managerial accounting topics emphasize the development and use of accounting information for internal decision making, covering topics such as cost behavior and analysis, product and service costing and relevant costs for internal decision making. Prerequisites: Graduate standing or permission of instructor. Three hours.
ACCT 510INDIVIDUAL TAX COMPLIANCE & PLANNING. This course will focus
on the planning aspect of individual taxes. Students will develop tax planning skills by considering how various transactions can be structured to minimize current or future individual taxes. Three hours.
ACCT 515ENTITY TAX COMPLIANCE & PLANNING. This course will focus on
the planning aspect of entity taxes. Students will develop tax planning skills by considering how various transactions can be structured to minimize current or future entity taxes. Three hours.
ACCT 520INFORMATION SYSTEMS & CONTROLS I. This course will give
students the knowledge and tools necessary to implement and maintain effective information technology control frameworks, identify control activities and evaluation application controls while assessing risks and processes. Three hours.
ACCT 525INFORMATION SYSTEMS & CONTROLS II. This course will give
students the knowledge and tools necessary to implement and maintain effective information technology control frameworks, identify control activities and evaluation application controls while assessing risks and processes. Three hours.
ACCT 545ADVANCED DATA ANALYTICS. This course will give students the
knowledge and tools necessary to apply advanced analytical skills and analysis on both financial and non-financial data. Students will diagnose issues, analyze relevant information, apply ethical decision-making techniques, report the results and provide a recommendation. Three hours.
ACCT 550BUSINESS CONSOLIDATIONS & REPORTS. A study of the financial
accounting effects on business entities involved in mergers, consolidations, and divestitures with an emphasis on the proper recognition and recording of acquisition, the elimination of inter-company transactions, and the preparation of consolidated financial statements. The study also includes an in-depth look at state and local government financial statements. Three hours.
ACCT 553COST MANAGEMENT. This course provides a foundation for leaders to
engage in critical business decisions associated with cost management practices, strategically applying them across various functions of a business organization to improve organizational performance. Students will identify major contemporary issues in managerial accounting, with an emphasis on decision-making and applications. Issues presented may be the design and implementation of strategic, marketing, value analysis and other management models. Prerequisites: Graduate standing and ACCT 502 or permission of instructor. Three hours.
