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Accounting (ACCT)Click here for an explanation of how to read course offerings. Click here for A-Z course descriptions list. 2300. [ACCT 2301] Financial Accounting (3:3:0). Prerequisite: 2.75 adjusted cumulative GPA, sophomore standing, and a C or better in any college-level mathematics course. Concepts and terminology of accounting and financial reporting for modern business enterprises and the relationships between accounting information and business activities. 2301. [ACCT 2302] Managerial Accounting (3:3:0). Prerequisite: 2.75 adjusted cumulative GPA and ACCT 2300. Uses of accounting information for planning decisions about products and services, activities and processes, suppliers and customers, organizational subunits, and time periods as these relate to organizations in changing environments. 3101. Seminar in Professional Practice (1:1:0). Structure of the accounting profession, requirements for certification, qualification for and preparation for professional practice in industry, government, and/or public accounting. 3304. Intermediate Accounting I (3:3:1). Prerequisite: Grade of B or better in ACCT 2300 on first attempt. Net income concepts, corporations, current assets, and investments. Must make A or B to declare accounting major. 3305. Intermediate Accounting II (3:3:1). Prerequisite: Grade of B or better in ACCT 3304 on first attempt; prerequisite or corequisite: ACCT 3101 for accounting majors. Fixed assets, liabilities and reserves, interpretation and analysis of financial statements, application of funds, cash flow statement, reorganizations, and price level impact on financial statements. 3306. Principles of Cost and Managerial Accounting (3:3:1).Prerequisite: Grade of B or better in ACCT 2301 on first time completed. A study of principles and techniques of accounting information systems for organizations. 3307. Income Tax Accounting (3:3:0). Prerequisite: Grade of B or better in ACCT 2300 on first time completed. A study in detail of certain provisions of the Internal Revenue Code, combined with elementary tax planning in business and individual transactions. (Writing Intensive) 3315. Accounting Systems (3:3:1). Prerequisite: Grade of B or better in ACCT 3304 on first time completed. The theories, procedures, and techniques of accounting information systems for organizations. 4301. Principles of Auditing (3:3:1). Prerequisite: Grade of B or better in ACCT 3304 on first time completed and completion of or concurrent enrollment in ACCT 3305 and 3315. An introduction to the theory and practice of auditing, emphasizing auditor decision making through a cycle approach to an audit engagement. 4302. Public Sector Accounting (3:3:0). Prerequisite: C or higher in ACCT 3304. Application of accounting principles to selected governmental and not-for-profit organizations, including state and local governments, universities, hospitals, and other public sector entities. 4310. Petroleum Accounting (3:3:0). Prerequisite: B or higher in ACCT 2300 and 2301on first time completed. Accounting for the production, refining, and distribution of oil and gas with emphasis upon production. 4314. International Accounting (3:3:0). Prerequisite: ACCT 3304 or consent of instructor. Study of the accounting issues affecting organizations operating in a global economy. (Writing Intensive) 4381. Individual Problems in Accounting (3). Prerequisite: Consent of instructor. For students with high academic achievement who are interested in enhancing their degree program by pursuing individual research or study under the guidance of an accounting faculty member. 4382. Internship in Accounting (3). Prerequisite: Approval prior to employment. This course permits students to apply the concepts, principles, and techniques learned in the classroom. Up to 3 hours of internships can be applied toward a degree program. Must be taken pass-fail. 5000 Level Courses5301. Financial and Managerial Accounting (3:3:0). Prerequisite: Grades of B or better in ACCT 2300 and 2301. Examines financial accounting: The objectives, structure, and substance of financial reports; and management accounting. The use of accounting in the management of an organization. 5302. Current Accounting Theory (3:3:0). Prerequisite: ACCT 3305. Examination of current accounting literature, such as pronouncements of the Financial Accounting Standards Board. 5303. Accounting Systems Management and Control (3:3:0). Prerequisite: Admission to M.S.A. program and ACCT 4301. A study of control implications and control integration into the systems analysis, design, and implementation process, emphasizing information technology. 5305. Accounting Research and Communication (3:3:0). Prerequisite: Admission to M.S.A. program. Written and oral communication of the results of individual studies of selected accounting topics. (Writing Intensive) 5306. International Taxation (3:3:0). Prerequisite: Admission to M.S.A. program. Study of taxation of individual and business entities operating outside the States and foreign entities operating in the States. (Writing Intensive) 5308. Federal Income Tax Law for Partnerships (3:3:0). Prerequisite: Admission to M.S.A. program and ACCT 5318. Analysis of accounting by partnerships and other pass-through entities including LLCs. Focus is on economic and tax consequences for investors operating business or investment activities through partnerships and other pass-through entities. (Writing Intensive) 5309. Special Entity-Ownership Accounting Issues (3:3:0). Prerequisite: Admission to M.S.A. program and ACCT 3305. A study of the accounting and reporting problems associated with selected entities or types of ownership, including partnerships and consolidated financial statements. 5310. Seminar in Public Sector Accounting (3:3:0). Prerequisite: A grade of C or higher in ACCT 3304. An advanced seminar in accounting-related problems of public sector entities such as federal, state, and local governments, hospitals, universities, and other public institutions. 5311. Individual Study in Accounting (3). Prerequisite: Consent of instructor. Directed individual study of advanced accounting problems varying with the need of each student. May be repeated for up to 9 hours credit if subject matter differs. 5314. Issues in Cost and Managerial Accounting (3:3:0). Prerequisite: Admission to M.S.A. program and ACCT 3306. Current issues in cost and managerial accounting. (Writing Intensive) 5315. Estate and Gift Taxation (3:3:1). Prerequisite: Admission to M.S.A. program. Intensive study of federal taxation of the estate and trust entities and the transfer of property rights through gifts and bequest. (Writing Intensive) 5318. Income Tax Research and Planning (3:3:0). Prerequisite: Admission to M.S.A. program. Fundamental procedures in research of income tax subject areas, such as property transactions, employment contracts, etc. Principles involved in necessary planning of actions for a desired tax result. (Writing Intensive) 5319. Auditing Theory and Practice (3:3:0). Prerequisite: Admission to M.S.A. program and ACCT 4301. A study of advanced concepts, theories, and techniques applied to external financial, governmental, and internal audit engagements. (Writing Intensive) 5320. Advanced Topics in Auditing (3:3:0). Admission to M.S.A. program and ACCT 5319. This course investigates why knowledge of business and economic concepts is critical to auditing success. 5323. Advanced Topics in Accounting (3:3:0). Prerequisite: Admission to M.S.A. program and ACCT 3305. Advanced study of selected topics in accounting. (Writing Intensive) 5324. Issues in International Accounting (3:3:0). Prerequisite: ACCT 5401. Current issues in international accounting. (Writing Intensive) 5327. Advanced Income Taxation Accounting (3:3:0). Prerequisite: Admission to M.S.A. program and a grade of A or B in ACCT 3304 and 3307. Study of advanced income tax affecting business and investment. 5332. Ethics in Accounting (3:3:0). Prerequisite: Admission to M.S.A. program. Introduces students to accounting ethics and professionalism. Independence issues and the Code of Professional Ethics are highlighted. 5334. Professional Accountancy Capstone (3:3:0). Prerequisite: Admission to M.S.A. program and must be taken in last full semester of study. Prepares students for the accounting profession through intensive study, testing, and preparation for professional certification. 5382. Internship in Accounting (3). Prerequisite: Admission to M.S.A. program and completion of ACCT 4301 for non-tax internships and ACCT 5318 for tax internships. This course permits students to enhance their knowledge within their field of specialization through application of concepts, principles, and techniques learned in the classroom. 6000 Level Courses6300. Colloquium in Accounting Research (3). Prerequisite: Admission to doctoral program. Studies in selected areas of accounting research. Topics vary by semester. (Writing Intensive) 6301. Archival Research in Accounting (3:3:0). Prerequisite: Admission to doctoral program. This seminar explores accounting research using empirical-archival methods, primarily with respect to the role of financial accounting in capital markets. 6314. Behavioral Research in Accounting (3:3:0). Prerequisite: Admission to doctoral program. This seminar explores how accounting research uses experimentation to investigate the ways in which accounting impacts judgments and decisions. |
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