Basic principles of the complete accounting cycle. 

Special emphasis on partnership, corporate accounting, and the uses of accounting information by managers.

Prerequisite: Acct 200 or Acct 275

Advanced techniques in computer spreadsheet applications.

Prerequisites: ISys 217, Acct 201
Corequisite: Acct 201

No credit allowed to students who have completed ACCT 201. Financial and managerial accounting concepts and practices oriented towards the decision maker.

Concepts, time value of money, current assets, current liabilities, plant and equipment, and intangibles.

Prerequisite: Acct 201 Corequisite: Acct 218

Corporations, long-term liabilities, investments, statement analysis, and cash flow statement.

Prerequisites: Acct 301 with a grade of "C" or better or permission of the Department Chair

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.

Prerequisite: Acct 301

Financial accounting, control, and reporting for governmental and not-for-profit entities.

Prerequisites: Acct 201 and 218

The legal environment of business, governmental regulation, contracts, and property.

Corequisites: Acct 201 and Econ 202

Commercial paper, secured transactions, business organizations, and liability of professionals.

Prerequisite: Acct 315

Principles and techniques used to account for and analyze costs incurred to produce products or services.

Prerequisites: Acct 201 and 218 Coreqsuitie: Acct 218

Topics include comparative accounting systems, environmental influences on accounting, international financial statement analysis, foreign currency transactions, international standards harmonization, international taxation, transfer pricing, and multinational performance evaluation.

Prerequisite: Acct 201

On the job compensated cooperative work experience in various areas of accounting. S-U grading only.

Prerequisites: Acct 301, 320; minimum 2.70 GPA overall; approval of the Director of Accounting Cooperative Education

Special problems in accounting including consolidated statements, partnerships, and foreign exchange.

Prerequisite: Acct 302

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.

Prerequisite: Acct 401 or consent of instructor. Corequisite: Acct 401

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.

Prerequisites: Acct 302, 309, Econ 210

Auditing and assurance theory as applied by independent accountants.

Prerequisite: Acct 405 or consent of instructor

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.

Prerequisite: Acct 201

Federal income tax relating to corporations and partnerships. Introduction to estate and gift tax and fiduciary income tax.

Prerequisite: Acct 302

Unified transfer tax, trusts and estates, other contemporary topics as appropriate, and techniques of tax research.

Prerequisite: consent of instructor

Advanced topics and contemporary issues in business law including ethics, legal representation in business, and the impact of selected governmental regulations on businesses.

Prerequisite: Acct 315

A critical analysis of contemporary issues in accounting. Written and oral presentations are required.

Prerequisites: Acct 302, 405
Corequisite: Acct 405

Directed studies in the recognized journals, periodicals, and professional publications of the field.

Prerequisite: consent of instructor

Specially arranged courses/seminars. Topics will vary. Courses will offer specialized knowledge in a specific area related to accounting.

Prerequisite: Consent of instructor or Department Chair

On the job compensated internship work experience in various areas of accounting.

Prerequisites: Acct 301 or 320; 2.70 GPA; approval of the Accounting Cooperative/Internship Coordinator