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)

3 Credits

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

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)

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

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)

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)

1 – 3 Credits     Offered As Demand Warrants

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)

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)

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)

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)

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)

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)

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)

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)