Accounting

ACCT 2301 (ACCT 2301) Introductory Financial Accounting (3 semester credit hours) An introduction to financial reporting designed to create an awareness of the accounting concepts and principles for preparing the three basic financial statements: the income statement, balance sheet, and statement of cash flows. The course is designed to benefit all students who will be future users of accounting information. Students must earn a grade of C or better to progress to ACCT 2302. (3-0) S

ACCT 2302 (ACCT 2302) Introductory Management Accounting (3 semester credit hours) An introduction to the determination, development, and uses of internal accounting information needed by management to satisfy customers while continuously controlling and containing costs. The course is designed to benefit all students who will be future users of accounting information. Students must earn a grade of C or better to progress to ACCT 3331, ACCT 3341, and ACCT 3350. Prerequisite: ACCT 2301 with a grade of C or better. (3-0) S

ACCT 3100 Professional Development (1 semester credit hour) This course is required for all students majoring in Accounting in the Naveen Jindal School of Management. This course is designed to enhance the student's experience in the Naveen Jindal School of Management. Students will work on networking skills, verbal and written communication skills, business etiquette training, and learn how to increase their human capital. Students will also work on projects geared towards career management and overall professional development as a business major. The goal of this class is to make the student a more marketable and valuable professional to the global economy. Students will learn and attend class using hybrid system of online training and on campus training. Credit cannot be received for more than one of the following: ACCT 3100, BA 3100, BCOM 3100, FIN 3100, HMGT 3100, IMS 3100, MIS 3100, MKT 3100 or OPRE 3100. (1-0) S

ACCT 3322 Integrated Accounting Information Systems (3 semester credit hours) Employs SAP software or similar enterprise systems software to illustrate the fundamental concepts of integrated information systems. Prerequisites: (ACCT 2301 with a minimum grade of C) and (ACCT 2302 with a minimum grade of C) and (MATH 1326 or MATH 2414 or MATH 2419) and (MATH 2333 or MATH 2418 or MATH 2415 or CS 2305 or OPRE 3333). (3-0) Y

ACCT 3331 Intermediate Financial Accounting I (3 semester credit hours) A study of external financial reporting, including measuring and reporting of cash, receivables, inventories, investments, property, plant and equipment, and intangibles. Current generally accepted accounting principles for financial reporting are analyzed. Students must earn a grade of C or better to progress to ACCT 3332. Prerequisites: (MATH 1326 or MATH 2414 or MATH 2419) and (ACCT 2301 with a minimum grade of C) and (ACCT 2302 with a minimum grade of C). (3-0) S

ACCT 3332 Intermediate Financial Accounting II (3 semester credit hours) This course is a continuation of topics in external financial reporting including issues related to the measurement and reporting of current liabilities and contingencies, bonds, leases, deferred taxes, pensions, stock-based compensation plans, stockholders equity, earnings per share, accounting changes, and cash flows. Current generally accepted accounting principles for financial reporting are analyzed. Prerequisite: ACCT 3331 with a minimum grade of C. (3-0) S

ACCT 3341 Cost Management Systems (3 semester credit hours) A study of management's internal accounting information needs as they pertain to cost control and containment. Emphasis is on the processes of business planning, controlling, and decision making. Topics include cost behavior, cost allocation, budgeting, and performance measurement. Prerequisites: (MATH 1326 or MATH 2414 or MATH 2419) and (ACCT 2301 with a minimum grade of C) and (ACCT 2302 with a minimum grade of C). (3-0) Y

ACCT 3350 Fundamentals of Taxation (3 semester credit hours) Introduction to the role of taxes in today's society and their impact on individuals and business entities; emphasis on federal income taxation. Prerequisites: BLAW 2301 and (ACCT 2301 with a minimum grade of C), and (ACCT 2302 with a minimum grade of C). (3-0) S

ACCT 4080 Experiential Learning in Accounting (0 semester credit hours) This course provides students with an opportunity to expand and apply their skills in accounting in a professional setting. The accounting student will be required to apply knowledge obtained at the University in an actual job situation. Credit/No Credit only. Instructor consent required. (0-0) S

ACCT 4199 Senior Honors in Accounting (1 semester credit hour) For students conducting independent research for honors theses or projects. Prerequisite: ACCT 4299 and instructor consent required. (1-0) S

ACCT 4299 Thesis Research Methods and Writing Seminar (2 semester credit hours) This course will prepare Honors Students to write their Honors Thesis. Various research methods ranging from survey to archival will be discussed. Students will choose a method, pick a research question, and produce an outline and introduction to their thesis topic. Prerequisites: Junior standing and instructor consent required. (2-0) S

ACCT 4301 Database Systems (3 semester credit hours) Introduces the basic concepts of relational databases. The emphasis is on relational database structure and the use of relational databases for query retrievals and report generation. Structured Query Language (SQL) will be covered extensively. Applications of databases for accounting, finance, marketing, and other areas of business will be discussed. ACCT 4301 or MIS 4301 may not be used to satisfy BS MIS degree requirements. Prerequisites: (ACCT 2301 with a minimum grade of C) and (ACCT 2302 with a minimum grade of C) and MIS 3300 and (MATH 1325 or MATH 2413 or MATH 2417). (Same as MIS 4301) (3-0) Y

ACCT 4334 Auditing (3 semester credit hours) Basic concepts, philosophy, standards, procedures, and practices of auditing are presented. Topics include generally accepted auditing standards, the role of the independent auditor in society, professional conduct and ethics, auditor's reporting responsibilities, risk assessment, internal control, fraud, and evidential matter. Prerequisite: ACCT 3331 with a minimum grade of C. (3-0) Y

ACCT 4336 Financial Statement Analysis (3 semester credit hours) Financial statements are analyzed from the user's perspective. Broad concepts are illustrated with applications to different companies. Topics include comparative analysis, earnings management and ethics in financial reporting. Prerequisite: ACCT 3331 with a minimum grade of C. (3-0) Y

ACCT 4337 Business Valuation (3 semester credit hours) Models used to value businesses and stocks are studied and applied. Topics include income measurement and profitability assessment, analysis of discounted cash flows and accounting-based valuation models. Prerequisite: ACCT 3331 with a minimum grade of C. (3-0) Y

ACCT 4342 Analysis and Design of Accounting Systems (3 semester credit hours) Students are introduced to accounting system analysis and design tools and methods. The course emphasizes business processes, accounting transaction flows, internal control and accounting information systems as part of enterprise systems. Prerequisites: ACCT 3331 with a minimum grade of C. Prerequisite or Corequisite: ACCT 3332. (Same as MIS 4342) (3-0) S

ACCT 4389 Volunteer Income Tax Assistance Practicum (3 semester credit hours) This course is designed to provide students with an opportunity to expand and apply their tax compliance skills in a community service environment through the execution of the Volunteer Income Tax Assistance (VITA) program through a combination of in-class seminars and out-of-classroom application. Credit/No Credit only. Prerequisites: ACCT 3350 and instructor consent required. (3-0) R

ACCT 4V00 Special Topics (1-3 semester credit hours) May be lecture, readings, or individualized study. Graded credit/no credit only unless instructor permits letter grade. May be repeated for credit as topics vary (9 semester credit hours maximum). Department consent required. ([1-3]-0) S

ACCT 4V80 Professional Internship in Accounting (1-3 semester credit hours) This course provides students with an opportunity to expand and apply their skills in accounting in a professional setting. The CPA track accounting student will be required to apply knowledge obtained at the University in an actual job situation. Credit/No Credit only. Instructor consent required. ([1-3]-0) Y