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Accounting (ACCT)

 

101 Accounting for Nonbusiness Majors (3) Introduction to the areas of financial accounting and managerial accounting. Basic financial statement preparation and analysis. Uses of accounting information by managers in the decision-making process. Not open to students with majors in business. No Pass-Fail. Prerequisites: None. S07, S08

 

200 Financial Accounting (4) Introduction to concepts of reporting financial information of sole proprietorships, partnerships, and corporations to interested parties. Includes discussion of cash, receivables, inventories, plant assets, intangible assets, current and long-term liabilities, and investments. Cash flow information is also discussed. Prerequisites: Completion of or concurrent enrollment in CIS 108. F06, S07, F07, S08.

 

201 Managerial Accounting (3) Discusses basic concepts of costs in developing information for management use in decision making. Topics include CVP analysis, budgeting, cost allocations, and performance measurement. Prerequisites: ACCT 200 with a grade of C- or higher, CIS 108. F06, S07, F07, S08.

 

212 Field Studies in Accounting (1-3) Pass-Fail only. Provides presently enrolled freshmen and sophomores an opportunity to apply general accounting knowledge to selected accounting projects. Prerequisite: Consent of cooperating instructor and department chair. F06, S07, F07, S08.

 

288 Independent Study in Accounting (1-3) Pass-Fail only. Concentrated study of various accounting problems. Prerequisite: Consent of cooperating instructor and department chair. Course may be repeated. Students can earn a maximum of 12 credits. Credits earned cannot be used to satisfy requirements for the accounting major.  Topics: Business Concepts, Financial Reporting II, Managerial Reporting, Decision Analysis. F06, S07, F07, S08.

 

351 Accounting for Not-for-Profit Entities (3) Accounting theory and practice applicable to governmental units, hospitals, universities, and other not-for-profit organizations. Prerequisites: * F06, F07.

 

352 Intermediate Accounting I (3) First in a two-course sequence providing in-depth study of accounting theory and practice. Topics include financial statements, present value techniques, current assets, current liabilities, long-term assets. Prerequisites: * F06, F07.

 

353 Intermediate Accounting II (3) Continuation of ACCT 352. Includes long-term liabilities, stockholders' equity, earnings per share, deferred income taxes, pensions, leases, accounting changes, and the statement of cash flows. Prerequisites: * S07, S08.

 

355 Cost Accounting (3) In-depth study of concepts and techniques related to cost accumulation and reporting, cost control, and profit planning. Also covers the relationship of cost accounting to decision making. Prerequisites: * F06, F07

 

357 Accounting Information Systems (3) Examination of how accounting information of an organization is gathered, processed, stored, and distributed. Prerequisites: * S07, S08.

 

359 Advanced Topics in Financial Accounting (3) Examination of the accounting practices of complex revenue recognition issues, interest capitalization, asset retirement obligations, loan impairments, troubled debt restructuring, complex compensation issues, foreign currency transactions, derivative instruments, and hedging transactions. Prerequisites: * S07, S08.

 

400 Accounting Internship (2-7) Pass-Fail only. Opportunity for students to earn academic credit by extending classroom learning to real-world settings. Students obtain the cooperation of an employer and prepare a learning contract. Course may be repeated. Students can earn a maximum of 14 credits. Credits earned cannot be used to satisfy requirements for the accounting major. Prerequisites: *, consent of cooperating instructor and department chair. F06, S07, F07, S08.

 

412 Field Studies in Accounting (1-3) Provides nontraditional adult learners with some academic and/or broad business experiences and presently enrolled juniors and seniors an opportunity to apply general business knowledge to selected business projects. Prerequisites: *, consent of cooperating instructor and department chair. Pass-Fail only. F06, S07, F07, S08.

460 Fundamentals of Taxation (3) Comprehensive study of income tax concepts, regulations, and tax-planning principles as they relate to individuals and business. Prerequisites: * F06, F07.

 

461 Advanced Topics in Taxation (3) Taxation of corporations, partnerships, estates, trusts, and gift taxation. Prerequisites: * S07, S08.

 

462 Advanced Accounting (3) Applications of accounting theory to business combinations, partnerships, multinational companies, and other miscellaneous topics. Prerequisites: * S07, S08.

 

464 Auditing Principles (3) Introduction to professional auditing and the study of audit examinations which precede the attestation of the fairness of financial statements. Prerequisites: *. F06, F07.

 

465 Fraud Examination (3) A study of a variety of topics dealing with fraud and forensic accounting. Examines the nature of fraud, preventing fraud, investigation methods, bankruptcy and divorce fraud, e-commence fraud, and legal follow-up. Case studies included. Prerequisites: * Non-DBE majors: junior-level status (obtain override from DBE-authorized representative, Erlanson Hall, Room 301). S07, S08.

 

466 Senior Project in Accounting (2) Capstone course which integrates the various areas of accounting related to a business. Prerequisites: * S07, S08.

 

467 Tax Research (1) Introduction to the techniques required to research tax issues. Concurrent enrollment in or prior completion of ACCT 460. Prerequisites: * F06, F07.

 

488 Independent Study in Accounting (1-9) Concentrated study of various accounting problems. Topics: Peachtree, Business Environment, Auditing and Attestation II, Regulation, Financial Reporting IV. Course may be repeated. Students can earn a maximum of 12 credits. Credits earned cannot be used to satisfy requirement for the accounting major. Prerequisite: * Consent of cooperating instructor and department chair.F06, S07, F07, S08.

 

* ACCT 200, 201; BUS 270; CIS 108; ECON 250, 251; MATH 151; ENGL 101, 102; COMM 110; all but 12 credits of remaining General Education requirements.