Courses in Accounting

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ACCT 2000 Principles of Financial Accounting (4 sem. hours).

The basic concepts, systems, and terminology of accounting data in modern accounting leading to the interpretation for decision making by external users. The course emphasizes understanding of general purpose financial statements. Prerequisite: Sophomore standing. Offered every year during the fall and spring semesters.

ACCT 2010 Managerial Accounting, Budgeting, and Systems Control (4 sem. hours).

This course is a survey of principles of managerial accounting and controllership issues, including cost behavior, cost-volume-profit analysis, absorption and variable costing methods, budgeting, performance analysis, and internal control systems. Prerequisite: ACCT 2000. Offered during the spring semester.

ACCT 3000 Intermediate Financial Accounting I (4 sem. hours).

A focus on the conceptual framework of financial reporting that emphasizes the accounting model, the rationale underlying generally accepted accounting principles, and the external disclosure consequences of corporate decisions. Prerequisite: ACCT 2000 and ACCT 2010. Offered during the fall semester.

ACCT 3010 Intermediate Financial Accounting II (4 sem. hours).

A continuation of Intermediate Financial Accounting with a focus on issues relating to the financial reporting by public corporations, stockholders equity, long-term liabilities, cash flow, and income reporting. Prerequisite: ACCT 3000 with a C or better grade. Offered during the spring semester.

ACCT 3040 International Fraud Investigation (4 sem. hours).

The purpose of this course is to examine the nature, scope, and perpetrators of fraud as well as to identify effective prevention and deterrence methods. Unlike most fraud examinations classes that introduce students to a wide variety of different frauds against organizations or consumers, this course emphasizes some more “specialized” types of frauds committed in the international community. Specifically, this course emphasizes historical investment schemes, namely the South Seas Bubble, currency counterfeiting, art forgery, and money laundering.

ACCT 3040EI International Fraud Investigation Abroad (4 sem. hours).

The purpose of this course is to examine the nature, scope, and perpetrators of fraud as well as to identify effective prevention and deterrence methods. Unlike most fraud examinations classes that introduce students to a wide variety of different frauds against organizations or consumers, this course emphasizes some more “specialized” types of frauds committed in the international community. Specifically, this course emphasizes historical investment schemes, namely the South Seas Bubble, currency counterfeiting, art forgery, and money laundering.

ACCT 3850 Internship (4 sem. hours).

This is an internship course.

ACCT 4000 Federal Taxation of Income (4 sem. hours).

This course prepares students to ex- amine the sources of tax law relating to individual taxpayers and to gain orientation and practical experience in preparing tax forms and meeting filing requirements. Prerequisite: ACCT 2000 and ACCT 2010. Offered during the spring semester.

ACCT 4010 Auditing I (4 sem. hours).

This course includes the environment of the auditing sec- tor in business and the role of auditing in society. Topics include the legal and ethical responsibilities of accountants, professional auditing standards, the acquisition, evaluation, and documentation of audit evidence, and reports on the results of the auditing engagement. Prerequisite: ACCT 3010. Offered during the fall semester.

ACCT 4020 Advance Financial Accounting (4 sem. hours).

Financial accounting and reporting for selected non-corporate entities, such as partnerships and governmental units, and for multi-corporate or consolidated business enterprises. Selected accounting topics concerning multinational enterprises will be introduced. Offered during the fall semester. Prerequisite: ACCT 3010.

ACCT 4030 Accounting Information Systems (4 sem. hours).

Exposes students to analysis, de- sign, and evaluation of accounting systems with emphasis on transaction processing and the related internal controls for the major accounting cycles. Also included is development of systems, flow- charting skills, and exposure to advanced computerized accounting systems. Prerequisite: ACCT 3010. Offered occasionally.

ACCT 4040 Advanced Taxation (4 sem. hours).

A study of the taxation of corporations, partner- ships, estates, and trusts. Prerequisite: ACCT 4000.

ACCT 4060 Governmental/Nonprofit Accounting (4 sem. hours).

Principles and applications appropriate to governmental and other nonprofit institutions. Emphasis is on budgeting and fund accounting. Prerequisite: ACCT 3010.

ACCT 4900 Senior Seminar: Advanced Accounting Topics including International Accounting Issues (4 sem. hours).

This is a seminar course that examines the current professional accounting environment and addresses issues to include reporting for consolidated business enterprises. Additionally, the course compares and contrasts U.S. accounting with other international models along major reporting areas. Course requirements include written group project reports and oral presentations by students. Prerequisite: Completion of junior-level accounting courses and enrollment in ACCT 4000 and ACCT 4010. This course is offered during the fall semester.

ACCT 4750–4753 Special Topics (1–4 sem. hours).

ACCT 4800–4803 Directed Studies (1–4 sem. hours).

ACCT 4850–4853 Internship (1–4 sem. hours).

ACCT HI-HII Honors Project 1 and 2 (1-4 sem. hours).