2331:
[ACCT 2301]
Accounting Principles I - Financial
Cr. 3. (3-0). Fundamentals of financial accounting.
2332:
[ACCT 2302]
Accounting Principles II - Managerial
Cr. 3. (3-0). Prerequisite: ACCT 2331. Fundamentals of managerial accounting.
3337:
Management Accounting
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 2332 or equivalent. Cost accounting, including standard costing, information for managerial planning and control, and information for special decisions.
3367: Intermediate Accounting I
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 2332. Accounting organizations, the conceptual framework of accounting, the accounting process, basic financial statements, and the time value of money. Financial theory and practice in accounting for assets.
3368: Intermediate Accounting II
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367 with a minimum grade of C. Financial theory and practice in accounting for liabilities, shareholders' equity, earnings per share, and special disclosure topics.
3371: Accounting Information Systems
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 2332, and DISC 2373. Accounting systems, including file, program, control and system structures.
3399:4399: Senior Honors Thesis
Cr. 3 per semester. Prerequisites: approval of department chair and Bauer College's Office of Undergraduate Business Programs.
4198;4298;4398: Special Problems
Cr. 1-3 per semester. Prerequisites: junior standing and approval of chair.
4330: Advanced Accounting
Cr. 3. (3-0). Prerequisite: ACCT 3368 with minimum grade of C. Investments and consolidations, foreign currency translation, branch accounting, segmental reporting, bankruptcy, and partnerships.
4331: Federal Income Tax I - Individual
Cr. 3. (3-0). Prerequisite: junior standing. Taxation of individuals and property transactions.
4332: Federal Income Tax II - Corporate
Cr. 3. (3-0). Prerequisite: ACCT 4331. Taxation of corporations, partnerships, estates, and trusts.
4334: Advanced Accounting Information Systems
Cr. 3. (3-0). Prerequisites: ACCT 3371 and ACCT 4335. Current issues in information systems with an emphasis on practical application.
4335: Auditing
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 3367 with minimum grade of C, and ACCT 3371. Auditing standards and procedures, internal control, working papers, and report writing.
4337: Advanced Cost Accounting
Cr. 3. (3-0). Prerequisites: ACCT 3337 and ACCT 4330. Advanced concepts in cost accounting including current issues relating to the internal accumulation and use of information.
4340: SEC Reporting and Corporate Disclosure
Cr. 3. (3-0). Prerequisites: ACCT 4330 and ACCT 4335. Introduction to the activities of the Securities and Exchange Commission.
4341: Accounting Internship
Cr. 3. (3-0). Prerequisites: junior standing and prior written approval of the program director. Enhancement of concepts and techniques learned in the classroom through work experience directly related to the auditing or accounting profession. (Internship credit is limited to three credit hours and requires employer evaluation.)
4344: Financial Statement Analysis
Cr. 3. (3-0). Prerequisite: ACCT 3368. Basic methods and information used in analyzing financial statements and related disclosures for decision-making purposes.
4350: Contemporary Financial Accounting Issues
Cr. 3. (3-0). Prerequisite: ACCT 4330. Examination of timely financial accounting issues focusing on recent financial accounting pronouncements and the effect of those pronouncements on corporations and other entities.
4360: International Accounting
Cr. 3. (3-0). Prerequisite: ACCT 3367. Introduction to critical issues and differences in accounting principles in foreign environments.
4375: Internal Auditing and the Entity Control Environment
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367 with minimum grade of C. Control and auditing procedures within companies.
4376: Advanced Auditing
Cr. 3. (3-0). Prerequisite: ACCT 4335. Current issues in auditing with an emphasis on practical applications.
4377: Governmental and Nonorofit Accounting
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367. Principles of fund accounting, governmental budgets, program-planning-budget systems, hospital and not-for-profit accounting systems.
4378: Oil and Gas Accounting
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3367 with minimum grade of C. Accounting for exploration, acquisition, drilling, production, and conveyances of oil and gas.
4397: Selected Topics in Accounting
Cr. 3. (3-0). Prerequisites: junior standing and approval of chair or program director. May be repeated when topics vary.
5301: Introduction to Accounting
Cr. 3. (3-0). Prerequisite: admission to the Certificate of Accountancy Program. Fundamentals of accounting.
5330: Advanced Accounting
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5368. Investments and consolidations, foreign currency translation, branch accounting, segmental reporting, bankruptcy, and partnerships.
5331: Federal Income Tax - Individual
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5301. Taxation of individuals and property transactions.
5332: Corporate Taxation
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5331. Taxation of corporations, partnerships, estates and trusts.
5335: Auditing
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5367 and 5371. Auditing standards and procedures, internal controls, working papers, and report writing.
5337: Management Accounting
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5301. Cost accounting, including standard costing, information for managerial planning and control, and information for special decisions.
5350: Contemporary Accounting Issues
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5330. Examination of financial accounting issues, focusing on accounting pronouncements and the effect of these on corporations and other entities.
5367: Intermediate Accounting I
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5301. Accounting organizations, the conceptual framework of accounting, the accounting process, basic financial statements, and the time value of money. Financial theory and practice in accounting for assets, liabilities and equity.
5368: Intermediate Accounting II
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5367. Financial theory and practice in accounting for earnings per share, investments, revenue, leases, pensions, deferred taxes and accounting changes.
5371: Accounting Information Systems
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5301. Accounting systems, including file, program, control, and system structures.
5376: Advanced Auditing
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5335. Current issues in auditing. Emphasis on practical applications.
5377 : Government and Nonprofit Accounting
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5367. Principles of fund accounting, governmental budgets, program-planning-budget systems, hospital and not-for-profit accounting systems.
5397: Selected Topics in Accounting
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of chair and ACCT 5301. May be repeated when topics vary.
Last updated: Friday, June 3, 2005 - 02:13 PM