Courses: Accounting (ACCT)College: C. T. Bauer College of Business

Any TCCN equivalents are indicated in square brackets [ ].

ACCT 2331: Accounting Principles I - Financial
[TCCN—ACCT 2301]
Cr. 3. (3-0). Fundamentals of financial accounting.

ACCT 2332: Accounting Principles II - Managerial
[TCCN—ACCT 2302]
Cr. 3. (3-0). Prerequisite: ACCT 2331. Fundamentals of managerial accounting.

ACCT 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.

ACCT 3366: Financial Reporting Frameworks
Cr. 3. (3-0). Prerequisites: sophomore standing and completion of or concurrent enrollment in ACCT 2332. Introduction to GAAP and IFRS standard setting processes and frameworks. Accounting process and its application.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 3367: Intermediate Accounting I
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 3366 or equivalent with a grade of C or better. 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.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 3367: Intermediate Accounting I
Cr. 3. (3-0). Prerequisites: junior standing and ACCT 2332, and 3366 with a grade of C or better. 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.

ACCT 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.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 3371: Accounting Information Systems
Cr. 3. (3-0). Prerequisites: junior standing,  ACCT 3366 or equivalent with a grade of C or better, and MIS 3300 or equivalent. Accounting systems, including file, program, control, and system structures.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 3371: Accounting Information Systems
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 2332, 3366 with a grade of C or better, and MIS 3300. Accounting systems, including file, program, control, and system structures.

ACCT 3399: Senior Honors Thesis
Cr. 3 per semester. Prerequisites: approval of department chair and Bauer College's Office of Undergraduate Business Programs.

· new ·
Effective beginning Fall 2013:
ACCT 4105: Professional Program in Accountancy Colloquium 1
Cr. 1. (1-0). Prerequisite: admission to the professional program in accountancy (PPA). Introduction to the business environment of professional accountants. May be repeated when topics vary.

· new ·
Effective beginning Fall 2013:
ACCT 4106: Professional Program in Accountancy Colloquium 2
Cr. 1. (1-0). Prerequisites: admission to the professional program in accountancy (PPA) and completion of ACCT 4105. Professional responsibilities of CPAs. May be repeated when topics vary.

· new ·
Effective beginning Fall 2013:
ACCT 4107: Oil and Gas Accounting Colloquium
Cr. 1. (1-0). Prerequisites: concurrent enrollment in or completion of ACCT 4378. Introduction to the business environment of oil and gas accountants. May be repeated when topics vary.

· new ·
Effective beginning Fall 2013:
ACCT 4108:Internal Audit Colloquium
Cr. 1. (1-0). Prerequisites: concurrently enrolled in or completion of ACCT 4375. Introduction to the business environment of internal auditors. May be repeated when topics vary.

ACCT 4198: Independent Study
Cr. 1 per semester. Prerequisites: junior standing and approval of department chair.

ACCT 4298: Independent Study
Cr. 2 per semester. Prerequisites: junior standing and approval of department chair.

ACCT 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.

ACCT 4331: Federal Income Tax I - Individual
Cr. 3. (3-0). Prerequisite: junior standing. Taxation of individuals and property transactions.

ACCT 4332: Federal Income Tax II - Corporate
Cr. 3. (3-0). Prerequisite: ACCT 4331. Taxation of corporations, partnerships, estates, and trusts.

· alert ·
Effective through end of Summer 2013:
ACCT 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.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 4335: Financial Statement Auditing
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 3367 with minimum grade of C, and ACCT 3371. Financial statement auditing standards and procedures, internal control, working papers, and report writing.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 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.

· alert ·
Effective through end of Summer 2013:
ACCT 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.

· alert ·
Effective through end of Summer 2013:
ACCT 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.

· alert ·
Effective through end of Summer 2013 (see also ACCT 4396):
ACCT 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.)

ACCT 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.

· alert ·
Effective through end of Summer 2013:
ACCT 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.

· alert ·
Effective through end of Summer 2013:
ACCT 4360: International Accounting
Cr. 3. (3-0). Prerequisite: ACCT 3367. Introduction to critical issues and differences in accounting principles in foreign environments.

ACCT 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.

· alert ·
Effective through end of Summer 2013:
ACCT 4376: Advanced Auditing
Cr. 3. (3-0). Prerequisite: ACCT 4335. Current issues in auditing with an emphasis on practical applications.

ACCT 4377: Governmental and Nonprofit 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.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 4378: Oil and Gas Accounting 1 
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.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 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.

ACCT 4379: Enterprise Risk Management
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 3367 with a minimum grade of C, and completion or concurrent enrollment in ACCT 4375.

ACCT 4380: Control and Security of Internal Financial Information: Theory and Practice
Cr. 3. (3-0). Prerequisites: junior standing, ACCT 3367 with a minimum grade of C, and completion of concurrent enrollment in ACCT 4375.

· new ·
Effective beginning Fall 2013:
ACCT 4381: Oil and Gas Accounting 2
Cr. 3. (3-0) Prerequisites: junior standing and ACCT 4378. Application of accounting systems for exploration, acquisition, drilling, production, and conveyances of oil and gas.

· new ·
Effective beginning Fall 2013:
ACCT 4382: Oil and Gass Accounting 3
Cr. 3. (3-0) Prerequisites: junior standing and ACCT 4378. Regulatory environment of oil and gas, including international and tax applications.

· alert ·
Effective beginning Fall 2013 (see also ACCT 4341):
ACCT 4396: Accounting Internship
Cr. 3. (0-3). 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.)

ACCT 4397: Selected Topics in Accounting
Cr. 3. (3-0). Prerequisites: junior standing and approval of department chair or program director. May be repeated when topics vary.

ACCT 4398: Independent Study
Cr. 3 per semester. Prerequisites: junior standing and approval of department chair.

ACCT 4399: Senior Honors Thesis
Cr. 3 per semester. Prerequisites: approval of department chair and Bauer College's Office of Undergraduate Business Programs.

· new ·
Effective beginning Fall 2013:
ACCT 5105: Certificate in Accountancy Colloquium
Cr. 1. (1-0). Prerequisite: a baccalaureate degree. Introduction to the business environment of professional accountants. May be repeated when topics vary.

· alert ·
Effective through end of Summer 2013:
ACCT 5301: Introduction to Accounting
Cr. 3. (3-0). Prerequisite: admission to the Certificate of Accountancy Program. Fundamentals of accounting.

· alert ·
Effective through end of Summer 2013:
ACCT 5302: Introduction to Managerial Accounting
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. Fundamentals of managerial accounting.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5330: Advanced Accounting
Cr. 3. (3-0). Prerequisites: a baccalaureate degree and ACCT 5368 or equivalent. Investments and consolidations, foreign currency translation, branch accounting, segmental reporting, bankruptcy, and partnerships.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5330: Advanced Accounting
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5368. Investments and consolidations, foreign currency translation, branch accounting, segmental reporting, bankruptcy, and partnerships.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5331: Federal Income Tax - Individual
Cr. 3. (3-0). Prerequisite: a baccalaureate degree. Taxation of individuals and property transactions.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5331: Federal Income Tax - Individual
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. Taxation of individuals and property transactions.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5332: Corporate Taxation
Cr. 3. (3-0). Prerequisites: a baccalaureate degree and ACCT 5331 or equivalent. Taxation of corporations, partnerships, estates and trusts.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5332: Corporate Taxation
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5331. Taxation of corporations, partnerships, estates and trusts.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5335: Financial Statement Auditing
Cr. 3. (3-0). Prerequisites: a baccalaureate degree and ACCT 5367 and 5371. Financial statement auditing standards and procedures, internal controls, working papers, and report writing.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5335: Auditing
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5367 and ACCT 5371. Auditing standards and procedures, internal controls, working papers, and report writing.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5337: Management Accounting
Cr. 3. (3-0). Prerequisite: a baccalaureate degree and ACCT 5302 or equivalent. Cost accounting, including standard costing, information for managerial planning and control, and information for special decisions.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5337: Management Accounting
Cr. 3. (3-0). Prerequisite: ACCT 5302 or equivalent. Cost accounting, including standard costing, information for managerial planning and control, and information for special decisions.

· alert ·
Effective through end of Summer 2013:
ACCT 5350: Certified Public Accounting Examination Preparation
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5330. Examination of financial accounting issues, focusing on accounting pronouncements and the effect of these on corporations and other entities. Course designed to prepare students for the Uniform CPA Examination.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5367: Intermediate Accounting I
Cr. 3. (3-0). Prerequisite: a baccalaureate degree and ACCT 5301 or equivalent. 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.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5367: Intermediate Accounting I
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. 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.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5368: Intermediate Accounting II
Cr. 3. (3-0). Prerequisites: a baccalaureate degree and ACCT 5367 or equivalent. Financial theory and practice in accounting for earnings per share, investments, revenue, leases, pensions, deferred taxes and accounting changes.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5368: Intermediate Accounting II
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5367. Financial theory and practice in accounting for earnings per share, investments, revenue, leases, pensions, deferred taxes and accounting changes.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5371: Accounting Information Systems
Cr. 3. (3-0). Prerequisite: a baccalaureate degree and ACCT 2331 or equivalent. Accounting systems, including file, program, control, and system structures.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5371: Accounting Information Systems
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. Accounting systems, including file, program, control, and system structures.

· new ·
Effective beginning Fall 2013:
ACCT 5375: Internal Auditing and the Entity Control Environment
Cr. 3. (3-0). Prerequisites: a baccalaureate degree and ACCT 5367 or equivalent. Control and auditing procedures within companies.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5376: Advanced Auditing
Cr. 3. (3-0). Prerequisites: a baccalaureate degree and ACCT 5335 or equivalent. Current issues in auditing. Emphasis on practical applications

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5376: Advanced Auditing
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5335. Current issues in auditing. Emphasis on practical applications.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5377: Government and Non-profit Accounting
Cr. 3. (3-0). Prerequisite: a baccalaureate degree and ACCT 2331 or equivalent. Principles of fund accounting, governmental budgets, program-planning-budget systems, hospital and not-for-profit accounting systems.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5377: Government and Nonprofit Accounting
Cr. 3. (3-0). Prerequisite: ACCT 5301 or equivalent. Principles of fund accounting, governmental budgets, program-planning-budget systems, hospital and not-for-profit accounting systems.

· new ·
Effective beginning Fall 2013:
ACCT 5378: Control and Security of Internal Financial Information: Theory and Practice
Cr. 3. (3-0). Prerequisites: a baccalaureate degree, ACCT 5367 or equivalent, and completion of or concurrent enrollment in ACCT 5375. Policies, practices, and systems for security of financial information in business.

· new ·
Effective beginning Fall 2013:
ACCT 5379: Enterprise Risk Management
Cr. 3. (3-0). Prerequisites: a baccalaureate degree, ACCT 5367 or equivalent, and completion of or concurrent enrollment in ACCT 5375. An examination of the risks, controls, and assurance services in business organizations.

· new ·
Effective beginning Fall 2013:
ACCT 5380: Oil and Gas Accounting 1
Cr. 3. (3-0). Prerequisites: a baccalaureate degree, ACCT 5367 or equivalent. Accounting for exploration, acquisition, drilling, production, and conveyances of oil and gas.

· new ·
Effective beginning Fall 2013:
ACCT 5381: Oil and Gas Accounting 2
Cr. 3. (3-0). Prerequisites: a baccalaureate degree, ACCT 5380 or equivalent. Application of accounting systems for exploration, acquisition, drilling, production, and conveyances of oil and gas.

· new ·
Effective beginning Fall 2013:
ACCT 5382: Oil and Gas Accounting 3
Cr. 3. (3-0). Prerequisites: a baccalaureate degree, ACCT 5380 or equivalent. Regulatory environment of oil and gas, including international and tax applications.

· alert ·
Effective beginning Fall 2013 (see also listing below):
ACCT 5397: Selected Topics in Accounting
Cr. 3. (3-0). Prerequisites: a baccalaureate degree and ACCT 2331 or equivalent. May be repeated when topics vary.

· alert ·
Effective through end of Summer 2013 (see also listing above):
ACCT 5397: Selected Topics in Accounting
Cr. 3. (3-0). Prerequisites: an undergraduate degree or approval of department chair and ACCT 5301. May be repeated when topics vary.

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Catalog Publish Date: August 22, 2012
This Page Last Updated: April 17, 2013