Courses Catalog

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ACCOUNTING (ACCT)
For Undergraduates Only

2000. FINANCIAL ACCOUNTING. (3-3-0). Introduction to financial accounting for business entities. Analysis of business transactions; recording and reporting principles; income measurement and asset valuation for financial reporting. Prerequisite: Mathematics 1020 and English 1010.

2010. MANAGERIAL ACCOUNTING. (3-3-0). Cost accounting principles and systems, planning, budgeting, and control systems; analytical uses of accounting information for decision making. Not available as an elective for accounting majors. Prerequisite: 2000.

2020. PRINCIPLES OF PERSONAL INCOME TAX. (3-3-0). A procedure oriented course designed to enable an individual to determine their tax liability. Does not meet requirements for the Bachelor of Science degree in Accounting.

3050. GOVERNMENTAL ACCOUNTING. (3-3-0). Accounting theory and practice applied to governmental units, state operated schools and colleges; classification and use of funds; fiscal procedures; budgetary control; financial statements; reports. Prerequisite: 2010.

3060. INCOME TAXES. (3-3-0). Federal income taxation: emphasis is on accounting and taxation concepts as they relate to individuals. This course provides the foundation for further study, either through research or formal study. Prerequisite 2000 and 2010.

3080. COST ACCOUNTING. (3-3-0). Cost control of industries; job order and process cost systems. Prerequisite: 2000 and 2010.

3100. NATURAL RESOURCES ACCOUNTING AND TAXATION. (3-3-0). Terminology; lease agreements; production activities; revenue, operating cost, and reporting problems; natural resources rights and conveyances of natural resource properties, and sharing arrangements. Prerequisite: 3060.

3180. INTERMEDIATE ACCOUNTING I. (3-3-0). In-depth study of financial accounting theory and problems, with emphasis on asset valuation on the balance sheet. Prerequisite: 2000 and 2010.

3190. INTERMEDIATE ACCOUNTING II. (3-3-0). A continuation of 3180 with special emphasis on liabilities, stockholders equity, and introduction to the income statement. Prerequisite: 3180.

3200. INTERMEDIATE ACCOUNTING III. (3-3-0). An intensive study of the theory and methods of accounting and reporting for such topics as pensions, leases, cash flows, analysis of errors and changes, full disclosure, and ethical considerations. Prerequisite: 3180.

4020. ADVANCED ACCOUNTING. (3-3-0). Problems related to partnerships, branches, consolidations, foreign exchange, estates and trust, consignments, installment sales and other topics. Prerequisite: 3190 or 3200.

4080. AUDITING. (3-3-0). Problems encountered by practicing public accountant; types of audits; ethics of profession; preparation of auditor's working papers and reports. Prerequisite: 3190 or 3200.

4120. FRAUD EXAMINATION. (3-3-0). A rigorous coverage of the major methods employees use to commit occupational fraud.  The course focuses on why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisite: 3190 or 3200.

4130. ADVANCED COST ACCOUNTING. (3-3-0). Standard cost; setting standards; analysis of variances. Prerequisite: 3080.

4140. CORPORATION INCOME TAXES. (3-3-0). Federal tax principles with emphasis on the corporation, estates, trust, and gift laws. Prerequisite: 3060.

4150. ACCOUNTING THEORY. (3-3-0). Nature and theory of accounting; concepts and principles underlying financial statements and their presentation. Prerequisite: 3190 or 3200.

4200. STATEMENT ANALYSIS. (3-3-0). Comparative analysis of financial statements; information processing and reporting for the purpose of understanding accounting information. Emphasizes the concepts associated with compilations and review services performed in accordance with generally accepted accounting principles. Prerequisite: 3180 or 3190.

4260. ACCOUNTING SYSTEMS. (3-3-0). Design and implementation of accounting systems; utilization of electronic data processing. Prerequisite: 3080 and 3180.

Accounting | Business Administration| Computer Information Systems | Economics
Finance | Management | Marketing | Office Administration