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ACCT 332

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

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 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 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 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 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 478

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

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

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.