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Course Criteria
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3.00 Credits
An in-depth study of the theory and practice of managerial accounting. Emphasis is given to cost-volume-profit relationships; cost behavior and cost allocation; job, process, joint and by-product costing; the master budget; standard costs and variance analysis; and responsibility accounting. Prerequisites: ACCT 103. Credits: 3(3-0) Offered every spring
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3.00 Credits
An introduction to the theory and practice underlying the preparation of general purpose financial statements for corporate entities. The course emphasizes the role of institutional factors in the development of complex business practices and accounting standards and presumes an ability to perform independent study. Specific topics include financial statement preparation; traditional and emergent techniques of asset valuation for receivables, inventory, plant assets and intangibles; ethical problems in financial reporting; the preparation and interpretation of required narrative disclosure; heightened expectations for professional ethics; an introduction to Sarbanes-Oxley requirements; and an exposure to original text for official pronouncements. Prerequisites: ACCT 102 and junior status. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Credits: 3(3-0) Offered every fall
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3.00 Credits
A continuation of ACCT 301. The course builds upon the foundation created in A360 and overlays the impact of internal control and complex entities on accounting practice. Specific topics include internal control and Section 404 of the Sarbanes-Oxley Act; traditional and emergent techniques of liability valuation; equity, derivatives and hybrid securities; implementation of Statement of Financial Accounting Standards (SFAS) 95 through both the indirect and direct methods; investments accounted for under the cost, fair value (SFAS 115) and equity methods; and the consolidation of wholly- and partially-owned subsidiaries through the use of cost and equity methods for at-date and subsequent-period presentations. Prerequisites: ACCT 301 and junior status. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Credits: 3(3-0) Offered every spring
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3.00 Credits
A continuation of the in-depth study of the theory and practice of managerial accounting. Emphasis is given to relevant costs and pricing; capital budgeting; inventory planning, control, and costing; application of linear programming and regression analysis to managerial accounting; advanced variance analysis; and the use of accounting systems and internal control systems in the management of business organizations. Prerequisites: ACCT 270, ECON 202, and junior status. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Credits: 3(3-0) Offered when demand is sufficient
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3.00 Credits
This course will examine selected aspects of Controllership not covered in previous courses. Topics will include: control in organizations; goals, strategies, and information; aspects of control in decentralized organizations, programming, and long-term planning; budget models; specialized management control applications including high technology industries, executive incentive compensation plans, multinational companies, service organizations, nonprofit organizations, and project organizations. Prerequisites: ACCT 270 and senior status. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Credits: 3(3-0) Offered when demand is sufficient
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3.00 Credits
This course will provide a broad background in federal income taxation, with emphasis on fundamental tax concepts and the types of taxpayers. Topics will include an overview of tax code provisions and regulations applicable to individuals, corporations and partnerships; tax consequences of property transactions; similiarities and differences between income tax provisions and financial accounting principles; and professional standards for tax practice. The course will also introduce students to the use of technology in tax practice, and methodologies for tax research and tax planning. Prerequisites: ACCT 103 and junior status. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Credits: 3(3-0) Offered every fall
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3.00 Credits
This course is an in-depth study of financial statements, with particular emphasis on using a combination of accounting numbers and information from other sources to estimate the value of corporate securities. The course advances a perspective that financial accounting sometimes describes, and sometimes obscures, the fundamental economic activities of the firm. Topics include business strategy and its impact on financial statements, the qualities and limitations of accounting information, earnings quality and earnings management, making adjustments to financial statements, using supplemental disclosure, off-balance-sheet financing, forecasting, proformas, and the use of financial statement information in valuation models. Also cross registered as MGMT 315. Prerequisites: MGMT 311. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Credits: 3(3-0) Offered when demand is sufficient
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3.00 Credits
A study of auditing theory and standards; professional ethics and the auditor's legal liability; theory and auditing of internal control systems; audit evidence, working papers, quality control, program design, and sampling techniques; the audit of computer based accounting systems; and the preparation of audit reports. Prerequisites: ACCT 302, ECON 202 and senior status. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Credits: 3(3-0) Offered every fall
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3.00 Credits
A study of accounting principles pertaining to government, not-for-profit, and eleemosynary organizations, e.g., state and local governments, universities, hospitals, and voluntary civic organizations. Prerequisites: ACCT 302 and junior status. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Credits: 3(3-0) Offered when demand is sufficient
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3.00 Credits
A capstone course for the accounting major, consisting of a rigorous, detailed examination of current professional standards and practices together with the underlying accounting theory and law that support these standards and practices. Prerequisites: Senior status and permission of instructor. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Credits: 3(2-4)
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