Accounting Courses

ACCT 100. Cooperative Program I. 1 cr. Offers career-related training consistent with the student’s interest. ACCT 200.    Cooperative Program II. 1 cr. Continuation of ACCT 100, with additional responsibilities to enhance career development. 

ACCT 201.  Accounting Principles I. 3 crs. Basic concepts of financial accounting theory, recording procedures, and financial statement preparation. 

ACCT 202. Accounting Principles II. 3 crs. Continuation of ACCT 201, including interpretation of financial data, cost accounting systems, and aids to managerial decisions. Prereq.: ACCT 201. 

ACCT 300.    Cooperative Program III. 1 cr. Continuation of ACCT 200, with additional responsibilities to enhance career development. 

ACCT 310.  Intermediate Accounting I. 3 crs. Overview of the foundations of accounting theory, contemporary practices in accounting, and the application of professional standards to financial reporting. Prereqs.: ACCT 201, ACCT 202, junior standing, and a minimum cumulative grade point average of 2.5. 

ACCT 311. Intermediate Accounting II. 3 crs. Continuation of ACCT 310. Includes techniques used in the analysis of earnings, cash flow, and changes in financial position. Prereq.: ACCT 310 and junior standing. 

ACCT 318.   Tax Principles and Procedures. 3 crs. Covers the basic concepts of federal income tax determination and current reporting requirements. Prereqs.: ACCT 201, ACCT 202, and junior standing. 

ACCT 320.    Cost Accounting I. 3 crs. Includes job order, process, standard, and variable costing and the analysis of cost behavior. Prereqs.: ACCT 201, ACCT 202, and junior standing. 

ACCT 322. Cost Accounting II. 3 crs. Approaches to management decisions using sophisticated cost-based analytical techniques. Prereqs.: ACCT 320. 

ACCT 330.   Advanced Accounting. 3 crs. Covers branch operations, business combinations, consolidated statements, foreign operations, partnerships, governmental accounting, and current trends in financial reporting. Prereqs.: ACCT 310 and ACCT 311 or their equivalents. 

ACCT 340.    Auditing I. 3 crs. Deals with the application of GAAP and auditing standards to financial and operational auditing procedures. Prereq.: ACCT 311 or its equivalent. 

ACCT 342. Global Accounting, Control, and Audit. 3 crs. Operational auditing and information integrity in the context of International Standards. Prereq.: ACCT 340. 

ACCT 343. Ethics, Values and Governance. 3 crs. Explores the moral and ethical obligations of leadership and encourages students to think critically about the ethical situations that they are likely to encounter in their professional and personal lives. (Formerly BLAW 343). 

ACCT 350.    Accounting Information Systems. 3 crs. Examines the development and use of management information systems based on accounting data bases. Prereqs.: ACCT 202 and INFO 204. 

ACCT 360.   Fund Accounting. 3 crs. Involves basic fund accounting and reporting for governmental units, agencies, universities, hospitals, and nonprofit entities. Prereqs.: ACCT 201, ACCT 202, and junior standing. 

ACCT 370. Controllership. 3 crs. Study of contemporary practices in planning, organizing, and supervising the accounting and financial reporting function. Prereqs.: ACCT 310 and ACCT 311. 

ACCT 375.   International Accounting. 3crs. A discussion of the financial factors faced by corporations with international operations such as complex accounting methods for foreign operations, accounting for foreign currency and inflation, international analysis of financial statements and international harmonization. 

ACCT 380. CPA Examination Preparation I. 3 crs. Intensive study of accounting practice and theory sections of prior CPA examinations. Prereq.: Consent of instructor. 

ACCT 382. CPA Examination Preparation II. 3 crs. Companion course to ACCT 380. 

ACCT 392. Advanced Income Tax. 3 crs. Study of federal income tax laws and regulations, with emphasis on partnerships, corporations, estates, and trusts, Prereqs.: ACCT 201, ACCT 202, and ACCT 318.