School of Arts
& Sciences

Acc 225 Introduction to Financial Accounting (4-0) 4

Concepts related to the preparation of financial statements and reports for parties external to the firm, such as stockholders, creditors and labor unions will be introduced. Understanding the information presented in the financial statements, the balance sheet, the income statement, and the statements of changes in financial position will be the major emphasis of the course.

Acc 226 Introduction to Managerial Accounting (4-0) 4

Concepts related to the preparation of reports useful to management in planning and controlling the operations of a business will be introduced. The primary emphasis in this course will be on using accounting information for management planning, control and decision making. Topics include: behavior of costs, budgeting and planning, cost-volume-profit analyses and analysis of financial statements.

Prerequisites: Acc 225, Comp 150 or concurrent enrollment.

Acc 232 Preparation Of Your Income Tax Return (3-0) 3

A non-technical approach to the fundamental concepts and mechanics of preparation of federal income tax returns. All classes of individual returns and commonly encountered business forms are covered.

Acc 319 Managerial Accounting (3-0) 3

The application of accounting information for the principal purpose of making managerial decisions is stressed. Topics include: the analysis and interpretation of financial statements; budgeting for planning and control; cost behavior (cost-volume-profit relationships); relevant cost analysis for making long- and short-range capital expenditure decisions; and the impact of income taxes on management planning. This course is not available to students who have more than 14 semester credits in accounting.

Prerequisites: Junior standing and Acc 226.

Acc 323 Intermediate Accounting I (4-0) 4

The fundamental process of accounting is analyzed. The proper treatment of business transactions in the recording and analyzing phases is reviewed. Financial accounting theory and problems are studied along with financial statement presentation.

Prerequisites: Junior standing and Acc 226.

Acc 324 Intermediate Accounting II (4-0) 4

Continuation of financial accounting theory and problems. In addition, partnership accounting and an introduction to business combinations are covered.

Prerequisite: Acc 323.

Acc 327 Cost/Managerial Accounting (4-0) 4

Emphasis on standard costs, analyses for decision making, and other special cost and analysis problems.

Prerequisites: Junior standing and Acc 226.

Acc 430W Income Tax Accounting (4-0) 4

A brief history of the income tax, income tax accounting and a study of current federal income tax provisions are presented.

Prerequisites: BA 221 and Acc 323 or consent of instructor.

Acc 431 Advanced Income Tax Accounting (3-0) 3

An introduction to tax research and planning, federal income tax treatment of taxpayers other than individuals (corporations, subchapter S corporations, partnerships, trusts and estates), the treatment of property transfers subject to federal and state gift and death taxes. The student will learn and use methodology of tax research.

Prerequisite: Acc 330.

Acc 432 Tax Planning and Research (3-0) 3

This course covers tax research and planning. Students learn to analyze tax problems and communicate a solution in written and oral format. Computer-based research techniques are used.

Prerequisite: Acc 330.

Acc 434 Advanced Accounting (4-0) 4

This course has two major components. The first component covers auditing topics including transaction cycles, internal control, statistical procedures, and auditing of electronic data systems. The second component develops basic principles relating to business combinations, consolidated statements, partnerships and international accounting.

Prerequisite: Acc 324.

Acc 435 Survey of Accounting Theory Trends (4-0) 4

The origin and development of accounting; a review of the ideas of leading accounting theoreticians; an examination of current accounting theory; a look at accounting theory as it relates to the CPA examination.

Prerequisite: Acc 324.

Acc 436W Auditing-Theory and Practice (4-0) 4

Functions of the independent public accountant are stressed. The course includes audit reports and options, account analysis, audit programs, working paper content and form, professional ethics, applications of accounting and auditing standards, SEC stock exchange regulations, investigations for purchase and financing, and current literature on auditing.

Prerequisites: BA 221, Acc 323, and Acc 327, or consent of instructor.

Acc 470 Governmental/Not-For-Profit Accounting (4-0) 4

This course covers accounting standards and principles applicable to local and state governments and other not-for-profit entities

Prerequisites: Acc 323 or permission of instructor.

BA 499 Independent Study 1-6

Individual research is conducted under the supervision of a faculty member.

Prerequisite: Approval of the Dean of the School of Business Administration