2310 Financial Accounting (3-0).
Prerequisite: None. An introduction to accounting as a device for reporting business activity. The underlying principles of accounting are studied in addition to the construction and interpretation of financial statements as they apply to corporations.(Spring, Fall)
(TCCN ACCT 2301)
3303 Accounting Systems (3-0).
Prerequisite: ACCT 2310. A study of information systems and of their role in the performance of the accounting function in business organizations; patterns of flow of accounting data and information in business; the principle of internal control; the use of computers in accounting information. (Spring)
3305 Managerial Accounting (3-0).
Prerequisite: ACCT 2310. The managerial uses of accounting data; analysis and interpretation of accounting reports; cost control, and methods of measuring performance. May not be used to complete degree requirements in accounting concentration. (Fall)
3307 Fund Accounting (3-0).
Prerequisite: ACCT 2310. The application of accounting principles to the requirements of non-profit organizations including governmental units, estates, trusts, and institutions. A presentation of "fund" accounting with analysis of budgets and reports. (Spring, even years)
3311 Intermediate Accounting I (3-0).
Prerequisite: ACCT 2310. The development of accounting theory with emphasis given to generally accepted accounting principles as applied to the balance sheet, the income and retained earnings statements, the recording process, current assets, current liabilities, and long-term investments. (Fall)
3312 Intermediate Accounting II (3-0). Prerequisite: ACCT 3311. A continuation of accounting theory as applied to plant and equipment, intangible assets, long-term liabilities, capital stock, retained earnings, and statement analysis. (Spring)
3330 Cost Accounting (3-0).
Prerequisite: ACCT 2310. Applications of concepts of cost and managerial accounting in providing cost data for planning and controlling routine manufacturing, productive and supporting operations. The course emphasizes the relevance of cost concepts to modern decision tools. (Spring)
3370 Introduction To Taxation (3-0).
Prerequisite: ACCT 2310. An introduction to the taxation of individuals and fundamental tax provisions applicable to all taxable entities. These provisions include gain and loss recognition basis, capital gains, and business expenses. (Fall)
4360 Advanced Topics In Taxation (3-0).
Prerequisite: ACCT 3370. Advanced phases of taxation to include; fiduciary, partnership and corporate problems. Also covers estate and gift taxation. (Spring, odd years)
4365 Federal Tax Research (3-0).
Prerequisite: ACCT 3370. Fundamentals of research procedures used to identify tax issues, locate and evaluate diverse sources of authority, reach conclusions, and make recommendations. The course places an emphasis on the use of online databases and computerized research tactics. Also covers ethical issues and professional responsibility of tax return preparers. (Spring, even years)
4370 Topics in Advanced Accounting (3-0).
Prerequisite: ACCT 3312. Accounting theory as applied to partnerships, bankruptcy and not-for-profit entities. (Fall)
4371 Advanced Accounting (3-0).
Prerequisite: ACCT 3312. Accounting theory as applied to combined corporate entities. (Spring)
4390 Auditing Theory And Practice (3-0).
Prerequisite: ACCT 3312, B A 3370, ACCT 3303. Procedure in proper conduct of an audit. Practice in solving problems which arise in carrying out an auditing program. Some attention to other phases of the work of a public accountant. (Fall)
4X95 Independent Studies (variable credit).
Prerequisites: Senior standing and consent of the Dean. A study program arranged between an advanced student and an instructor to provide intensive study in a particular area of interest. The course includes a definition of goals appropriate for the advanced student, ways of attaining those goals, a schedule for frequent consultation, and means of measuring progress. (by arrangement)
XX99 Special Topics (variable credit).
Prerequisite: Permission of instructor. A course of study offered occasionally to groups of students to broaden departmental curriculum, to meet student demand, or to observe special events. May be repeated for credit when topics vary.