Elements of Accounting I (ACCT200)
Basic principles of the complete accounting cycle.

Elements of Accounting II (ACCT201)
Special emphasis on partnership, corporate accounting, and the uses of accounting information by managers.
Prereqs: Acct 200 or Acct 275

Advanced Spreadsheet Applications (ACCT218)
The fundamentals of digital computer programming using Electronic Spreadsheets with special emphasis on business applications.
Prereqs: ISys 217, Acct 201
Coreqs: Acct 201

Intermediate Accounting I (ACCT301)
Concepts, time value of money, current assets, current liabilities, plant and equipment, and intangibles.
Prereqs: Acct 201 and 218

Intermediate Accounting II (ACCT302)
Corporations, long-term liabilities, investments, statement analysis, and cash flow statement.
Prereqs: Acct 301

Accounting Information Systems (ACCT309)
The application of systems design and use from the accountant's perspective. Coverage includes computerized and manual accounting systems, elements of internal control, flowcharting, and the interface of accounting and management information systems.
Prereqs: Acct 301

Fund Accounting (ACCT312)
Financial accounting, control, and reporting for governmental and not-for-profit entities.
Prereqs: Acct 201 and 218

Business in the Legal Environment (ACCT315)
The legal environment of business, governmental regulation, contracts, and property.

Business Law (ACCT316)
Commercial paper, secured transactions, business organizations, and liability of professionals.
Prereqs: Acct 315

Accounting for Production (ACCT320)
Principles and techniques used to account for and analyze costs incurred to produce products or services.
Prereqs: Acct 201 and 218

International Accounting (ACCT380)
Topics include comparative accounting systems, environmental influences on accounting, international financial statement analysis, foreign currency transactions, international standards harmonization, international taxation, transfer pricing, and multinat Spring
Prereqs: Acct 201 and junior standing

Cooperative Education (ACCT397)
On the job compensated work experience in various areas of Accounting. S-U grading only.
Prereqs: Acct 301, 320; minimum 2.70 GPA overall; approval of the Director of Accounting Cooperative Education.

Advanced Accounting (ACCT401)
Special problems in accounting including consolidated statements, partnerships, and foreign exchange.
Prereqs: Acct 302

Contemporary Accounting Theory (ACCT403)
A study of the emerging issues and the problems facing the accounting profession with special emphasis on the authoritative pronouncements as designated by the American Institute of CPAs and the Financial Accounting Standards Board. S-U grading not allowed.
Prereqs: Acct 401 or consent of instructor
Coreqs: Acct 401

Assurance Services (ACCT405)
Explores methods of improving the quality of information or its context for decision makers. Examples include assurances on the reliability of financial statements, the processes and controls used to manage and operate businesses, assertions and agreements made to third parties, and regulatory compliance.
Prereqs: Acct 302, 390, Econ 210

Independent Assurance (ACCT406)
Auditing and assurance theory as applied by independent accountants.
Prereqs: Acct 405 or consent of instructor

Federal Individual Income Tax (ACCT410)
Federal income tax relating to individuals to include the more complex tax situations. A computerized individual income tax preparation is used as a part of the course.
Prereqs: Acct 201

Business Income Taxation (ACCT411)
Federal income tax relating to corporations and partnerships. Introduction to estate and gift tax and fiduciary income tax.
Prereqs: Acct 302

Advanced Tax (ACCT412)
Unified transfer tax, trusts and estates, other contemporary topics as appropriate, and techniques of tax research. Spring
Prereqs: Consent of instructor

Advanced Business Law (ACCT416)
Advanced topics and contemporary issues in business law including ethics, legal representation in business, and the impact of sleected governmental regulations on businesses.
Prereqs: Acct 316

Contemporary Issues in Accounting (ACCT450)
A critical analysis of contemporary issues in accounting. Written and oral presentations are required.
Prereqs: Acct 302, 405
Coreqs: Acct 405

The Literature of Accounting (ACCT494)
Directed studies in the recognized journals, periodicals, and professional publications of the field. Arranged
Prereqs: Consent of instructor

Seminar in Accounting Problems (ACCT501)
Special problems in accounting and accounting research. Fall

Accounting Theory (ACCT503)
Theory and use of accounts and accounting principles. Arranged
Prereqs: Satisfactory evidence of academic training or practical experience

Advanced Auditing (ACCT504)
Auditing theory and practice. Spring
Prereqs: Satisfactory evidence of academic training or practical experience

Accounting Information for Decision and Control (ACCT509)
Management accounting concepts and their application in internal planning, control, and decision-making. Fall

Special Topics (ACCT575)
Specific topic will vary from offering to offering at the discretion of the department. Departmental permission will be required for enrollment. Arranged
Prereqs: May be required depending upon the special topic selected

Contemporary Readings in Accounting (ACCT590)
Review of outstanding monographs and other writings in the field of accounting. Arranged

Accounting Research (ACCT591)
Individual student projects designed to develop skills in accounting research.