Accounting Courses

201 Introduction to Accounting. 4. Fundamental accounting concepts as applied to business enterprises. Emphasis on analysis and recording of transactions and the use of financial statements for decision-making. Fulfills business and policy studies requirement.

250 Special Topics. 4. May also be offered at 350 and 450 levels.

260 Independent Study. 1-4. May also be offered at 360 and 460 levels.

290 Internship, 1-4. May also be offered at the 390 level.

301 Intermediate Accounting I. 4. Theory and application of financial accounting, with an emphasis on the accounting cycle, financial statement presentations — the statement of financial position and the income statement. Present value concepts and current assets are also discussed. Prerequisite: ACCT 201.

302 Intermediate Accounting II. 4. Theory and application of financial accounting, with an emphasis on liabilities, intangible assets, operational assets and corporate equity accounts. Other topics include earnings per share, dilutive securities and long-term investments. Prerequisite: ACCT 301.

303 Intermediate Accounting III. 4. Theory and application of financial accounting, with an emphasis on changes in financial position, pension costs, leases, current-value accounting, revenue recognition and partnerships. Prerequisite: ACCT 302.

310 Fraud Prevention and Detection. 4.

311 Cost Accounting. 4. Development and use of production costs in planning, controlling and decision-making. Prerequisite: ACCT 201.

320 Criminology and Legal Issues of Fraud. 4.

321 Taxation of Individuals. 4. Principles of federal income tax laws relating to individuals. Prerequisite: ACCT 201. Fulfills business and policy studies requirement.

322 Taxation of Corporations and Partnerships. 4. Principles of federal tax laws affecting corporations, shareholders and partnerships. Prerequisite: ACCT 321 recommended.

330 Computer Forensics. 4.

401 Advanced Accounting. 4. Accounting and reporting for consolidated corporations, partnerships, multinational enterprises and nonprofit organizations. Prerequisite: ACCT 303.

411 Auditing. 4. The independent auditor’s examination of the accounting control system and other evidence as a basis for expressing an opinion on a client’s financial statements. Basic audit objectives, standards, ethics, terminology, procedures and reports. Prerequisite: ACCT 303.

412 Fraud Investigation. 4.

421 CPA Problems. 4. General and specialized problems in accounting and related fields which constitute the subject matter of the CPA examination in Accounting and Reporting and Financial Accounting and Reporting.

422 CPA Law. 4. General and specialized topics in business law that constitute the subject matter of the CPA examination in that area. Topics include contracts, negotiable instruments, agency and the accountant’s legal liability.

470 Senior Thesis. 4.

490 Departmental Honors. 4.