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Course Criteria
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3.00 Credits
On Demand 1 - 2 cr. RCT May be repeated. Max 4 cr. COREQUISITE: ACCT 490. For business majors: Formal admission to the College of Business. -- Classroom instruction associated with directed undergraduate research/creative activity projects.
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3.00 Credits
F,S,Su 3 cr. LEC 3 PREREQUISITE: M 121 or M Placement Test. -- An introduction to the principles of financial accounting for students of all business curricula. Specific topics include key accounting concepts, accounting transaction recording, financial statement preparation, accounting systems overview, business entity structures and financial statement analysis.
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3.00 Credits
F,S,Su 3 cr. LEC 3 PREREQUISITE: ACTG 201 and BUS 211 as pre- or co-requisite. -- An introduction to the area of accounting that provides information to managers for use in planning, control, and decision making. Topics include product costing, cost-volume-profit analysis, budgeting, variance analysis, and decision analysis tools.
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3.00 Credits
On Demand 3 cr. LEC 3 -- A survey of the basic accounting model, accounting records, recording business transactions, preparation and analysis of financial statements, and elementary income tax issues in a small business environment. This course is intended for non-business majors and may not substitute for any required business course.
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3.00 Credits
F,S 3 cr. LEC 3 PREREQUISITE: ACTG 201. -- A continuation of the financial accounting topics introduced in ACTG 201. The course helps students learn how to prepare and analyze financial statements, and understand the role that accounting plays in business decisions. Additional topics include: stock and bond investments, cash flow reporting, financial statement analysis techniques, and manufacturing and cost accounting issues.
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1.00 - 6.00 Credits
F,S 1-6 cr. IND. May be repeated. -- Directed undergraduate research/creative activity which may culminate in a written work or other creative project. Course will address responsible conduct of research.
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1.00 - 4.00 Credits
On Demand 1 - 4 cr. Maximum 12 cr. PREREQUISITE: None required but some may be determined necessary by each offering. -- Courses not required in any curriculum for which there is a particular one-time need, or given on a trial basis to determine acceptability and demand before requesting a regular course number.
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6.00 Credits
On Demand 1 - 3 cr. IND Maximum 6 cr. PREREQUISITE: Consent of instructor and approval of Associate Dean. -- Directed research and study on an individual basis.
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3.00 Credits
S 3 cr. LEC 3 PREREQUISITE: ACTG 223 or consent of instructor. For business majors: Formal admission to the College of Business. -- A study of how organizations capture, record, store, protect, analyze, and report accounting information. Topics include business processes, transaction processing, internal controls, data security, systems documentation, information technology, and software applications.
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3.00 Credits
F,S 3 cr. LEC 3 PREREQUISITE: ACTG 223 or consent of instructor. For business majors: Formal admission to the College of Business. -- The theory and practice of financial accounting and reporting. A study of the conceptual framework and process by which accounting standards are established; preparation of financial statements and disclosures; applications of fair value concepts and present value measurements to accounting events; and accounting for current assets, plant assets, natural resources, intangible assets, current and long-term liabilities, and related income and expense elements.
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