Accounting

Degrees and Certificates

Courses

ACCT 202: Financial Accounting

Financial Accounting provides an introduction to the accountant’s role in the business environment and to the fundamental principles necessary to process and use financial information, including preparation of financial statements and financial statement analysis.

ACCT 203: Managerial Accounting

Managerial Accounting introduces students to the organizational role of accounting information, the techniques available to provide that information, and the benefits and limits of the information provided by the various techniques in response to the manager’s needs.

ACCT 313: Intermediate Accounting I

Intermediate Accounting I is a study of the theoretical foundation of accounting concepts and an extensive study of the practical application of generally accepted accounting principles. Students use problems, case studies, and computer assignments to attain an understanding of these topics.

ACCT 332: Business Law I

Business Law is an introduction to the nature and development of common law and of the Uniform Commercial Code. Included is the study of contract law, business aspects of criminal law, ethical aspects of legal issues, and issues related to partnerships and corporations. (This course may be taken for credit as BUSI 332.)

ACCT 350: Income Tax Accounting

This course is a study of federal income tax principles for individuals and corporations. Emphasis is on income, exemptions, deductions, credits, capital gains, and losses.

ACCT 361: Financial Auditing I

Financial Auditing introduces students to auditing principles and procedures, in both internal and external environments, as they are used to determine the fairness of an organization’s assertions. Students use audit cases and computer assignments to attain an understanding of these topics.

ACCT 425: Cost Accumulation and Control

Cost Accumulation and Control is a study of cost accumulation systems; job order and process; cost controls; flexible budgets and standard costs; and cost, volume, profit relations.

ACCT 435: Advanced Accounting

Advanced Accounting introduces students to advanced accounting topics addressed by FASB and GASB pronouncements. Students use problems, case studies, and computer assignments to attain an understanding of these topics.

ACCT 440: Corporate Income Tax Accounting

Corporate Income tax accounting is a study of federal income tax principles for corporations. Emphasis is on tax research, income, exemptions, deductions, credits, capital gains and losses, liquidating distributions, corporate acquisitions, reorganizations, and consolidated tax returns.

ACCT 470: Professional Internship

The Professional Internship in Accounting is aimed at enriching the student’s experience in practicing and using business knowledge in a professional context, either on campus or off campus, in a domestic or international setting, and in face-to-face mode or remotely. The student documents the experience in a manner to be determined by the supervisor. The course instructor determines the student’s required proficiency for the experience based on the requirements of the host organization/agency. The internship may be repeated for credit for a maximum of 6 credits. Fifty hours of work is required for each 1 credit. (This course is a credit/no credit course.)

ACCT 478: Seminar in Accounting

The Seminar in Accounting is a capstone course integrating the student’s previous work in accounting and economics. The course includes focused writing instruction for preparation of accounting reports.

ACCT 481: Business Law II

This course is a continuation of Business Law I. Topics include: Commercial; Real and Personal Property; Bailment; Landlord and Tenant Relations; Wills Intestacy and Trusts; Intellectual Property; Computer Privacy and Speech; Employer-Employee Relationship; Employment Law; Product Liability; Professional Liability, International Business Law; and, Contract Interpretation. (This course may be taken for credit as BUSI 481.)

ACCT 483: Financial Auditing II

This course introduces students to the overall audit plan and audit program, application of the audit process to the sales and collection cycle, acquisition and payment cycle, payroll and personnel cycle, inventory and warehouse cycle, capital acquisition and repayment cycle, and cash balances including analytical procedures and tests of internal controls related to the various audit cycles.

ACCT 485: Accounting Information Systems and Data Analytics

This course is an introduction to Data Analytics for Accounting and to the use of QuickBooks Online accounting software. For the QuickBooks part of the course, the topics covered will include accounting transaction posting, banking, inventory, customer and sales transactions, vendor transactions, payroll, and financial report preparation. For the Data Analytics part of the course, the topics covered will include the use of Data Analytics to answer accounting questions; understanding the four types of Data Analytics; and using Excel and Tableau to prepare and analyze different accounting data for visualizations and assignments.

ACCT 490: Senior Project

The Senior Project is open only to students with a major in Accounting. Students prepare and present a senior project. The topic for the senior project must be approved by the advisor of the accounting program.

ACCT 600 : Accounting for Managerial Decisions

This course covers the determination of different types of costs, accounting terminology, cost determination strategies, problem solving techniques, and decision making as applied to real world situations in business organizations.

ACCT 611 : Not-For-Profit & Government Accounting

This course introduces the basic concepts and techniques of fund and budgetary accounting as well as financial reporting for governmental and not-for-profit entities. The accounting cycle for funds, their associated account groups, and related financial statements are covered along with the financial reporting of governmental and not-for-profit entities.

ACCT 612: Forensic Accounting & Fraud Examination

This course covers various types of fraud and methods to prevent and deter fraudulent occurrences in a financial environment; motivations of fraud perpetrators and the different ways to reduce, prevent, detect and deter fraud; fraud investigation methods, theft act, and concealment investigation methods; and the various ways organizations and victims of fraud can resolve dishonest acts.

ACCT 613: Accounting Information Systems

This course focuses on managing the design, control, and operation of accounting information systems with an emphasis on identifying the information needs of decision makers and developing appropriate business process controls in the design of accounting information systems.