Accounting
Admittance to 300- and 400-level School of Management courses will be granted only to students with upper division standing. Others will be admitted only with the written permission of the appropriate department head. Students enrolling in School of Management courses are expected to have completed the necessary prerequisites for each course. A $25 per semester student computing facility user fee will be assessed for any student taking ACCT, AIS, BA and ECON courses except ECON 100X. This fee is in addition to any lab/material fees.
ACCT 261 3 Credits
Accounting Concepts and Uses I (s)
An understanding of basic financial statements from a user (investors, managers
and creditors) perspective is strongly emphasized. Topical coverage of financial
and managerial issues is integrated throughout the semester length courses.
Material is presented in a fashion that promotes communication skills development.
The conceptual approach used in teaching this course will sensitize the student
to the implications of accounting decisions related to business transactions,
while avoiding the detailed procedures that only accountants need to know.
(Prerequisites: Sophomore standing or higher; placement, concurrent enrollment,
or completion of MATH at the 100-level or above.) (3+0) Offered Fall, Spring
ACCT 262 3 Credits
Accounting Concepts and Uses II
Continuation of ACCT 261 with introduction of advanced topics. (Prerequisite:
ACCT 261.)
ACCT 263 1 Credit
Accounting Processes
Laboratory covering processes and procedures of accounting. Includes journals,
ledgers and recording techniques, and understanding of contemporary accounting
issues. (Prerequisites: AIS 101, ACCT 261 and ACCT 262 or concurrent enrollment
in ACCT 262.)
ACCT 330 3 Credits
Income Tax
Survey of basic concepts of federal taxation with emphasis on taxation of individuals
and the impact of taxes on business and investment planning. (Prerequisites:
ACCT 262 or permission of instructor, upper division standing.) (3 + 0)
Offered Fall, Spring
ACCT 342 3 Credits
Managerial Cost Accounting
Cost accounting with managerial emphasis on planning, control and decision-making.
Topics include cost-volume-profit analysis, costing systems, profit planning,
flexible budgets, standard costs, responsibility accounting, inventory costing
alternatives and relevant costs for decision-making. For accounting majors.
Note: No credit may be earned for more than one of ACCT 342 or 352. (Prerequisites:
ACCT 262, upper division standing.) (3 + 0) Offered Fall, Spring
ACCT 352 3 Credits
Management Accounting
Business policy profit planning, resource planning, control concepts, reporting
for management control and impact of public reporting on management decisions.
Note: No credit may be earned for more than one of ACCT 342 or 352. (Prerequisites:
ACCT 261, ACCT 262, upper division standing.) (3 + 0) Offered Fall,
Spring
ACCT 356 1-3 Credits
Internship in Accounting
Supervised accounting work experience in an approved position related to the
student’s career interests. Number of credits earned depends upon the
type of position and time worked. No student may count more than nine internship
credits towards an undergraduate degree, with these credits being electives.
Internship credits may not be taken as one of the two required senior-level
accounting electives. (Prerequisites: Upper-division standing and permission
of program department head.) (0 + 6–14) Offered As Demand Warrants
ACCT 361 3 Credits
ACCT 362 3 Credits
Intermediate Accounting
Financial accounting topics are discussed from the perspective of both accounting
practice and theory. Working capital and fixed asset accounts are emphasized
in the Fall semester. Long-term liabilities and stockholders equity are emphasized
in the Spring semester. Ethical and international accounting issues are emphasized
throughout the sequence. (Prerequisites: ACCT 262, upper division standing.)
(3 + 0) 361 Offered Fall, 362 Offered Spring
ACCT 401 3 Credits
Advanced Accounting
A study of accounting for business combinations: parent-subsidiary relationships,
home office/branch relationships, partnerships and multinational enterprises.
(Prerequisites: ACCT 362, upper division standing.) (3 + 0) Offered
Fall
ACCT 404 3 Credits
Advanced Cost Accounting and Controllership
Study of the controllership function with emphasis on advanced cost and managerial
accounting topics related to contemporary organizations. (Prerequisites: ACCT
342, AIS 310, upper division standing.) (3 + 0) Offered Spring
ACCT 414 3 Credits
Governmental and Nonprofit Accounting
Accounting for governmental units, public schools, colleges and universities,
health care providers, voluntary health and welfare organizations, and other
nonprofit organizations. (Prerequisites: ACCT 361, upper division standing.)
(3 + 0) Offered Spring
ACCT 430 3 Credits
Advanced Taxes
Advanced study of income taxation, emphasizing federal taxation of corporations
and partnerships. (Prerequisites: ACCT 330, upper division standing.) (3 + 0)
Offered Fall
ACCT 452W 3 Credits
Auditing
Introduction to the professional standards and procedures applicable to an
auditor’s examination of financial statements. Compliance and Operational
auditing, ethical and legal responsibilities, and international auditing issues
emphasized. (Prerequisite: ACCT 362, AIS 310 or AIS 316, ENGL 111X, ENGL
211X or ENGL 213X or permission of instructor and upper division standing.)
(3 + 0) Offered Fall
ACCT 472 3 Credits
Advanced Auditing
Advanced auditing theory and practice. Audit techniques and internal controls.
Evaluation of computer systems. Includes contemporary topics, governmental
auditing, federal and state single audits. For auditor practitioners and students
without field experience in auditing. (Prerequisites: ACCT 452W and upper division
standing. Course assumes prior exposure to auditing and information systems.)
(3 + 0) Offered Spring
ACCT 602 3 Credits
Accounting for Managers
A complete and balanced treatment of the concepts, procedures and uses of financial
accounting. Coverage includes the accounting cycle, accounting principles,
mass processing of transactions, internal control, inventories and merchandising
operations, long-lived assets and liabilities, corporate accounting and reporting,
partnership accounting, financial statements, funds flow analysis, cost systems
for manufacturing operations and managerial accounting. (Prerequisite: M.B.A.
standing; M.S. Engineering Management standing.) (3 + 0) Offered
Fall or Spring
ACCT 630 3 Credits
Taxation and Management Decisions
Analysis of basic tax concepts relevant to management decisions. Topics generally
include tax terminology, individual reporting requirements, cost recovery of
business investments, sale or exchange of property, employee compensation,
business tax incentives, tax accounting methods and the choice of the form
of business entity. Special consideration given to the tax consequences related
to the formation, operation and termination of business entities (Prerequisites:
M.B.A. standing; ACCT 602.) (3 + 0) Offered Fall or Spring
ACCT 650 3 Credits
Management Accounting Seminar
An advanced seminar designed to provide a sound understanding of the significance
of management control systems for manufacturing, service and nonprofit organizations.
Topics include the planning and control process, behavior in organizations,
responsibility accounting, controls for different strategies, performance measurement,
capital budgeting, management compensation, multinational and service organizations,
and project controls. Student participation will include problem analysis with
oral and written reports on cases and projects. (Prerequisites: M.B.A. standing;
ACCT 602.) (3 + 0) Offered Fall or Spring
ACCT 656 1-3 Credits
Internship in Accounting
Supervised accounting work experience in an approved position related to the
student’s career interests. (Note: Number of credits earned depend on
the type of position and time worked. No graduate student may count more than
six internship credits towards a graduate degree, with these credits being
electives. Prerequisites: M.B.A. standing.) (0 + 6–14) Offered
As Demand Warrants