Course descriptions index


Accounting

Students enrolling in School of Management courses are expected to have completed the necessary prerequisites for each course.

A per semester student computing facility user fee will be assessed for students enrolling in one or more School of Management courses (AIS, ACCT, BA and ECON) except ECON F100X. This fee is in addition to any materials fees. Please see the class schedule for details.


ACCT F261 Accounting Concepts and Uses I (s)

3 Credits

An understanding of basic financial statements from a user perspective (investors, managers and creditors) is strongly emphasized. Topical coverage of financial and managerial issues is integrated throughout the semester. Material is presented in a fashion that promotes development of communication skills. The conceptual approach used in 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. Special fees apply. Prerequisites: Sophomore standing or higher; placement, concurrent enrollment, or completion of MATH at the F100-level or above. (3+0)


ACCT F262 Accounting Concepts and Uses II

3 Credits

Continuation of ACCT F261 with introduction of advanced topics. Special fees apply. Prerequisites: ACCT F261. (3+0)


ACCT F263 Accounting Processes

1 Credit

Laboratory covering processes and procedures of accounting. Includes journals, ledgers and recording techniques, and understanding of contemporary accounting issues. Special fees apply. Prerequisites: AIS F101; ACCT F261; ACCT F262 or concurrent enrollment in ACCT F262. (3+0)


ACCT F330 Income Tax

3 Credits     Offered Fall or Spring

Survey of basic concepts of federal taxation with emphasis on taxation of individuals and the impact of taxes on business and investment planning. Special fees apply. Prerequisites: ACCT F262. (3+0)


ACCT F342 Managerial Cost Accounting

3 Credits     Offered Fall or Spring

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 F342 or ACCT F352. Special fees apply. Prerequisites: ACCT F262. (3+0)


ACCT F352 Management Accounting

3 Credits     Offered Fall or Spring

Business policy profit planning, resource planning, control concepts, reporting for management control and impact of public reporting on management decisions. Note: For non-accounting majors only. No credit may be earned for more than one of ACCT F342 or ACCT F352. Special fees apply. Prerequisites: ACCT F261; ACCT F262. (3+0)


ACCT F356 Internship in Accounting

1 - 3 Credits     Offered As Demand Warrants

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 9 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. Special fees apply. Prerequisites: Permission of the SOM advisor. (0+6 - 14)


ACCT F361 Intermediate Accounting

3 Credits     Offered Fall

Discussions of financial accounting topics from the perspective of both accounting practice and theory. Working capital and fixed asset accounts are emphasized. Ethical and international accounting issues are emphasized throughout the sequence. Special fees apply. Prerequisites: ACCT F262. (3+0)


ACCT F362 Intermediate Accounting

3 Credits     Offered Spring

Discussion of financial accounting topics from the perspective of both accounting practice and theory. Long-term liabilities and stockholders equity are emphasized. Ethical and international accounting issues are emphasized throughout. Special fees apply. Prerequisites: ACCT F361. (3+0)


ACCT F401 Advanced Accounting

3 Credits     Offered Fall or Spring

Accounting for business combinations: parent-subsidiary and home office/branch relationships, partnerships and multinational enterprises. Special fees apply. Prerequisites: ACCT F362. (3+0)


ACCT F404 Advanced Cost Accounting and Controllership

3 Credits     Offered Fall or Spring

Study of the controllership function with emphasis on advanced cost and managerial accounting topics related to contemporary organizations. Special fees apply. Prerequisites: ACCT F342. (3+0)


ACCT F414 Governmental and Nonprofit Accounting

3 Credits     Offered Fall or Spring

Accounting for governmental units, public schools, colleges and universities, health care providers, voluntary health and welfare organizations and other nonprofit organizations. Special fees apply. Prerequisites: ACCT F361. (3+0)


ACCT F430 Advanced Taxes

3 Credits     Offered Fall or Spring

Advanced study of income taxation, emphasizing federal taxation of corporations and partnerships. Special fees apply. Prerequisites: ACCT F330. (3+0)


ACCT F452W Auditing

3 Credits     Offered Fall or Spring

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. Special fees apply. Prerequisites: ACCT F362; AIS F316; ENGL F111X; ENGL F211X or ENGL F213X. (3+0)


ACCT F472 Advanced Auditing

3 Credits     Offered Fall or Spring

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. Special fees apply. Prerequisites: ACCT F452. (3+0)


ACCT F602 Accounting for Managers

3 Credits     Offered Fall or Spring

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. Special fees apply. Prerequisites: Graduate standing; or approval of the M.B.A. director. (3+0)


ACCT F605 Contemporary Topics in Accounting

3 Credits     Offered Fall or Spring, As Demand Warrants

An advanced seminar designed to meet the accounting needs of managers. These topics can range from taxes to management control systems. May be taken twice for credit when topic changes. Special fees apply. Prerequisites: ACCT F602; Graduate standing; or permission of the M.B.A. director. (3+0)


ACCT F656 Internship in Accounting

1 - 3 Credits     Offered As Demand Warrants

Supervised accounting 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.) Special fees apply. Prerequisites: M.B.A. standing or approval of MBA director. (0+6 - 14)


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