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. A minimum grade of C is required to take upper-division ACCT courses. (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. A minimum grade of C is required to take upper-division ACCT courses. 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 3312 Introduction to Accounting Analytics (3 semester credit hours) This course provides an overview of the foundational data analytics skills for accountants, including digital skills, data structures, and various analytics tools. This course will provide an understanding of the process of extracting, transforming, and loading data and using that data to make accounting decisions. There will be an emphasis on the elements of data visualization. Prerequisites: (ACCT 2301 with a minimum grade of C) and (ACCT 2302 with a minimum grade of C). (3-0) S

ACCT 3322 Integrated Accounting Information Systems (3 semester credit hours) Employs SAP or similar cloud-based software to illustrate the fundamental concepts of accounting integration with enterprise systems. Includes modern accounting information systems content such as robotic process automation. Prerequisites: (ACCT 2301 with a minimum grade of C) and (ACCT 2302 with a minimum grade of C). (3-0) Y

ACCT 3331 Intermediate Financial Accounting I (3 semester credit hours) This course focuses on 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) This course is 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) S

ACCT 3350 Fundamentals of Taxation (3 semester credit hours) This course introduces 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 3354 Sustainability Reporting and Control (3 semester credit hours) This course discusses key accounting tools that managers can leverage to communicate and control sustainability performance. The course investigates best disclosure practices, emerging sustainability performance measurement and control systems, the threat of greenwashing and provides examples of how investors can identify material information about a company's sustainability impact. Prerequisites: (ACCT 2301 with a minimum grade of C) and (ACCT 2302 with a minimum grade of C). (3-0) Y

ACCT 4301 Database Systems (3 semester credit hours) This course 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) This course explains 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) This course focuses on the basic concepts, philosophy, standards, procedures, and practices of auditing. Topics include generally accepted auditing standards, the role of the independent auditor in society, professional conduct and ethics, auditors' reporting responsibilities, risk assessment, internal control, fraud, and evidential matter. Prerequisites: ACCT 3312 and (ACCT 3331 with a minimum grade of C). (3-0) Y

ACCT 4336 Financial Statement Analysis (3 semester credit hours) In this course 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) This course discusses the models used to value businesses and stocks. 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. Prerequisite: ACCT 3331 with a minimum grade of C. (3-0) Y

ACCT 4342 Accounting Information Systems and Financial Reporting (3 semester credit hours) This course emphasizes the integral role of information technology in a transparent financial reporting process. Using a cycles approach, the course introduces internal controls, transaction flow, and documentation techniques. Students will use computerized accounting software to complete a comprehensive financial accounting project that demonstrates the critical interrelationship between financial accounting and accounting systems. Prerequisites: ACCT 3312 and (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 designing and analyzing 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 FIN 3320 and OPRE 3310 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 accounting skills in a professional setting. Students will be required to apply knowledge obtained at the University to a job situation. Credit/No Credit only. May be repeated for credit (3 semester credit hours maximum). Prerequisites: Completion of 12 semester credit hours of upper-division accounting courses with a minimum GPA of 3.0 (certain course exclusions may apply) and instructor consent required. ([1-3]-0) S