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 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 501  - Financial Accounting III  (3 Credits)  

Advanced topics in accounting theory and practice as it relates to preparation of financial statements.

Prerequisites: ACCT 405.
ACCT 502  - Managerial Accounting for Decision Making  (3 Credits)  

Advanced topics in the use of accounting information for managerial decisions.

Prerequisites: ACCT 402.
ACCT 503  - Tax II  (3 Credits)  

Advanced tax topics. Emphasis is on the taxation of partnerships and corporations.

Prerequisites: ACCT 403.
ACCT 504  - Legal Issues for Accountants & Managers  (3 Credits)  

The study of legal issues affecting accountants and managers.

Prerequisites: ACCT 324.
ACCT 505  - Governmental and Nonprofit Accounting  (3 Credits)  

Accounting principles and procedures for local, state, and federal governmental units and for private nonprofit organizations.

Prerequisites: ACCT 405.
ACCT 506  - International Financial Reporting  (3 Credits)  

Study of the principles and application of international financial reporting standards.

Prerequisites: ACCT 405.

Graduation with Leadership Distinction: GLD: Global Learning

ACCT 590  - 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.