Courses in Accounting (ACC)
Unless otherwise indicated, courses are 3 semester hours credit, 3 hours lecture per week.
See information at the beginning of the College of Business section regarding eligibility for upper-level business courses. For listing of graduate courses for five-year program, consult the current Graduate Bulletin.101. |
Small Business Accounting - Practical application of accounting procedures for small businesses. Emphasis on accounting cycle, inventories, internal control and taxes. May not be taken by business majors. |
231. |
Principles of Financial Accounting (ACCT 2301) - Introduction to concepts, principles, processes and uses of accounting information for financial reporting. Prerequisite: three hours of college-level math (may be taken concurrently). |
232. |
Principles of Management Accounting (ACCT 2302) - Introduction to concepts, principles and processes applicable to the collection and reporting of data useful for planning, controlling and decision-making. Prerequisite: ACC 231. |
331. |
Intermediate Accounting - Study and application of generally accepted accounting principles in the accounting process and statement preparation. Prerequisite: ACC 232. |
332. |
Intermediate Accounting - Continuation of ACC 331. Prerequisite: ACC 331 with grade of C or better. |
333. |
Cost Accounting - Job order, process, standard and direct cost systems with emphasis on management use of cost data. Prerequisite: ACC 232. |
343. |
Federal Income Tax - Introduction to federal income tax legislation as applied to individuals and business. Prerequisite: ACC 232. |
437. |
Auditing Principles - Financial audit theory and practice for public and non-public companies. Prerequisites: ACC 332, ECO 339 and three hours of computer science. |
442. |
Advanced Financial Accounting I - Advanced financial accounting topics. Prerequisite: ACC 332. |
453. |
Accounting and Information Systems - Overall data flow systems emphasizing financial information and computerized systems for accounting. Prerequisites: ACC 332 and three hours of computer science. |
457. |
Controls and Internal Auditing - Introduction to internal auditing and risk assessment techniques with an emphasis on internal control evaluation and reporting. Prerequisites: ACC 332 and three hours of computer science. |
465. |
Ethics and Professional Issues in Accounting - Introduction of ethical reasoning, integrity, objectivity, independence, core values and professional issues in accounting. Application of concepts and theories to cases. Senior standing. Prerequisites: ACC 331. |
470. |
Topics in Accounting - One to three semester hours. In-depth study of selected topics in accounting. Titles and topics will vary. May be repeated with a change of topic up to a maximum of three hours total credit. |
475. |
Special Problems - Individual instruction in accounting. Prerequisites: junior standing and approval of school director. |
485. |
Internship in Accounting - One to three semester hours. Internship in an accounting position with faculty supervision. May not be used to satisfy advanced level accounting course hours for a major or minor in accounting. Prerequisites: ACC 332 and an accounting grade-point average of 2.75. Approval of school director and supervising instructor. |