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. (3-0) S

ACCT 2302 (ACCT 2302) Introductory Management Accounting (3 semester credit hours) This course helps students to build the necessary skills in the managerial use of accounting information for planning, decision making, performance evaluation, and controlling operations. The course uses a general framework for product costing systems, budgeting and variance analysis in order to benefit all students with a wide variety of career paths. Prerequisite: ACCT 2301. (3-0) S

ACCT 3101 Professional Program in Accounting Lyceum (1 semester credit hour) Distinguished accounting professionals present weekly on an array of current topics. Must be taken in the spring semester of the junior year for students admitted to Professional Program in Accounting (PPA). Credit/No Credit only. Prerequisite: PPA students only. (1-0) Y

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 or OPRE 3340) and (CS 2305 or MATH 2418 or MATH 2333 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, property, plant and equipment, and intangibles. Current generally accepted accounting principles for financial reporting are analyzed. Prerequisites: (MATH 1325 or MATH 2413 or MATH 2417) 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 investments, 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: (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 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 ITSS 4301 may not be used to satisfy BS INTS degree requirements. Prerequisites: (ACCT 2301 with a minimum grade of C) and (ACCT 2302 with a minimum grade of C) and ITSS 3300 and (MATH 1325 or MATH 2413 or MATH 2417). (Same as ITSS 4301) (3-0) Y

ACCT 4302 Accounting Research (3 semester credit hours) An overview of accounting research sources and methods with emphasis on identifying, defining, and analyzing commonly-encountered financial reporting and audit issues. Prerequisite: ACCT 3331 with a minimum grade of C. Prerequisite or Corequisite: ACCT 3332. (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. Prerequisites: (ACCT 3331 with a minimum grade of C) and FIN 3320. (Same as FIN 4337) (3-0) Y

ACCT 4340 Survey of Accounting Software (3 semester credit hours) This course covers small business accounting using QuickBooks software. Topics include creating a chart of accounts, recording customer and vendor transactions, and printing reports. In addition, setting up a new company is covered as well as advanced topics such as exporting to Excel software and using QuickBooks audit trail. The course will also compare and contrast the use of QuickBooks to other software commonly used by small and medium sized businesses. Prerequisites: 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 ITSS 4342) (3-0) S

ACCT 4395 Capstone Senior Project - Accounting (3 semester credit hours) This course is intended to complement theory and to provide an in-depth, hands-on experience in all aspects of a real business project. Students will work in teams as consultants on projects of interest to industry and will be involved in specifying the problem and its solution, designing and analyzing the solution, and developing recommended solutions. The deliverables will include reports that document these steps as well as a final project report, including the challenges faced by the team. Teams will also make presentations. Prerequisites: BCOM 4300 and Junior or Senior standing. (3-0) S

ACCT 4V00 Special Topics (1-3 semester credit hours) 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. Students will be required to apply knowledge obtained at the University to a job situation. Credit/No Credit only. Prerequisites: Students must have completed 12 hours of upper level accounting courses with a minimum GPA of 3.0. Certain course exclusions may apply. Instructor consent required. May be repeated for credit (3 semester credit hours maximum). ([1-3]-0) S