Accounting (ACCT)

ACCT 222  - Survey of Accounting  (3 Credits)  
Survey of accounting topics related to business decisions including financial reporting, managerial accounting, and other special topics.
Prerequisites: MATH 122 or equivalent or sophomore standing.
ACCT 225  - Introduction to Financial Accounting  (3 Credits)  
User-oriented approach to the study of financial accounting and reporting topics related to business decisions.
ACCT 226  - Introduction to Managerial Accounting  (3 Credits)  
User-oriented approach to the study of managerial accounting topics related to business decisions.
Prerequisites: ACCT 225.
ACCT 324  - Survey of Commercial Law  (3 Credits)  
Basic legal concepts and the judicial system, with emphasis on business law.
ACCT 335  - Survey of Federal Taxation  (3 Credits)  
Federal tax law and preparation of individual income tax returns. Not allowed as an upper-division elective by accounting majors and not open for students who received credit for ACCT 403.
ACCT 401  - Financial Accounting I  (3 Credits)  
Accounting theory and practice as it relates to preparation of financial statements.
Prerequisites: ACCT 226.
ACCT 402  - Cost/Managerial Accounting  (3 Credits)  
Internal managerial and cost accounting, including budgeting, cost determination, and analysis.
Prerequisites: ACCT 226.
ACCT 403  - Tax I  (3 Credits)  
Overview of individual, corporate, and partnership taxation. Emphasis is on sole proprietorships.
Prerequisites: ACCT 401.
ACCT 404  - Accounting Information Systems I  (3 Credits)  
Accounting systems for business decision-making and effective control of the business enterprise.
Prerequisites: C or better in ACCT 401 and MGSC 291.
ACCT 405  - Financial Accounting II  (3 Credits)  
Additional accounting theory and practice as it relates to preparation of financial statements.
Prerequisites: ACCT 401.
ACCT 406  - Auditing I  (3 Credits)  
Principles of auditing necessary to evaluate the integrity of accounting systems and financial reporting.
Prerequisites: ACCT 404.
Prerequisite or Corequisite: ACCT 405.
ACCT 421  - Advanced Accounting  (3 Credits)  
Advanced topics in accounting theory and practice as it relates to the preparation of financial statements.
Prerequisites: C or better in ACCT 405.
ACCT 422  - Managerial Accounting for Decision Making  (3 Credits)  
Advanced topics in the use of accounting information for managerial decisions.
Prerequisites: C or better in ACCT 402.
ACCT 424  - Legal Issues for Accountants & Managers  (3 Credits)  
The study of legal issues affecting accountants and managers.
Prerequisites: C or better in ACCT 324 and a minimum average GPA of at least 3.25 in 400 level and higher ACCT courses.
ACCT 425  - Governmental and Nonprofit Accounting  (3 Credits)  
Accounting principles and procedures for local, state, and federal governmental units and for private nonprofit organizations.
Prerequisites: C or better in ACCT 405 and a minimum average GPA of at least 3.25 in 400 level and higher ACCT courses.
ACCT 426  - International Financial Reporting  (3 Credits)  
Study of the principles and application of international financial reporting standards.
Prerequisites: C or better in ACCT 405.
ACCT 470  - Financial Statement Analysis  (3 Credits)  
This course focuses on the analysis of financial statements for profitability and risk assessment and for firm and segment valuation. Restricted to finance majors.
Prerequisites: ACCT 225, ACCT 226, and FINA 363.
Cross-listed course: FINA 470
ACCT 475  - Integrated Business Processes with Enterprise Systems  (3 Credits)  
The integration, configuration, and operation of accounting information within enterprise resource planning and other databases as applied to current business practices.
Prerequisites: C or better ACCT 401, C or better ACCT 404 or MGSC 291.
ACCT 490  - Special Topics in Accounting  (3 Credits)  
Analysis of current topics, issues, and practices in various areas of accounting. May be repeated as content varies by title.
ACCT 499  - Business Internship in Accounting  (3-6 Credits)  
Supervised work experience as approved by the department. Pass-Fail only. Internship contract required.
Prerequisites: C or better in ACCT 401.
ACCT 621  - Advanced Accounting  (3 Credits)  
Advanced topics in accounting theory and practice as it relates to the preparation of financial statements.
Prerequisites: C or better in ACCT 405.
ACCT 622  - Managerial Accounting for Decision Making  (3 Credits)  
Advanced topics in the use of accounting information for managerial decisions.
Prerequisites: C or better in ACCT 402.
ACCT 624  - Legal Issues for Accountants & Managers  (3 Credits)  
The study of legal issues affecting accountants and managers.
Prerequisites: C or better in ACCT 324.
ACCT 625  - Governmental and Nonprofit Accounting  (3 Credits)  
Accounting principles and procedures for local, state, and federal governmental units and for private nonprofit organizations.
Prerequisites: C or better in ACCT 405.
ACCT 626  - International Financial Reporting  (3 Credits)  
Study of the principles and application of international financial reporting standards.
Prerequisites: C or better in ACCT 405.
ACCT 690  - Special Topics in Accounting  (3 Credits)  
Analysis of current topics, issues and practices in various areas of accounting. May be repeated as content varies by title.