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Course Criteria
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3.00 Credits
Accounting has been called "the language of business." Accordingly, this course emphasizes the provision of relevant and reliable information used by investors, creditors and managers in making financial and business decisions. Areas of emphasis include the basic concepts and principles of financial accounting, the accounting cycle, financial statement preparation, information systems and processing, and internal control. Recognition, measurement, and classification of assets, liabilities, revenues and expenses are examined and the alternative forms of business organization are covered. BSBA majors only.
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3.00 Credits
The course is a study of the development and use of accounting information and its importance to management functions. Areas of emphasis include planning and control of operations, evaluation of performance at different levels within the organization, financial analysis, cost systems, budgeting, and decision-making. A computer project is required using spreadsheet software. BSBA majors only.
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3.00 Credits
This course introduces students to methods and tools used in business organizations in the areas of financial planning, controlling and decision making. While different approaches to measuring cost of products and services is a central focus of the course, the course integrates planning and controlling by exposing students to information, financial analysis, and data analytics needed to support decision making. The course also provides thorough treatment of cost analysis for both manufacturing and a wide range of service industries.
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3.00 Credits
The course builds on and expands topics introduced in ACC 305, Cost Accounting. The managerial emphasis is continued and the subject area expanded to cover further issues in cost allocation and product costing and to introduce new topics, such as linear programming, just-in-time inventories, capital budgeting, economic order quantity, transfer pricing, and performance measurement.
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3.00 Credits
This course is designed to introduce accounting majors to a variety of transaction processing systems, such as accounts payable, inventory, and accounts receivable. Emphasis will be placed on the inputs, processing, outputs, databases, and internal controls associated with each system studied as well as the interrelationships among the systems. How to establish and follow audit trails through the system will also be covered. The first two steps in the structured systems development cycle, namely Systems Survey and Systems Analysis, will be emphasized. Developing systems via prototyping and the application of artificial intelligence in accounting systems are topics included in the course. This course is designed for accounting majors, other business majors may be admitted with permission of the dean.
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3.00 Credits
This course introduces the fundamentals of taxation, the types of taxes, the structure of the tax system, and how taxes are applied to various entities. It is an in-depth study of the income taxation of individuals and provisions applicable to all tax return filers. Topics include gross income, exclusions, deductions, losses, adjustments, credits, property transactions, capital gains and losses, as well as business expenses, depreciation, cost recovery, amortization, and depletion, and the determination of the regular tax and the alternative minimum tax. Tax research and the practical compliance aspects of individual tax return preparation are covered. While the focus is on Federal taxes, state tax implications are also studied, including multi-state tax situations. accounting periods and methods and the alternative minimum tax.
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3.00 Credits
This course is a continuation of ACC 317 and is an in-depth study of the Federal income taxation of regular corporations and flow-through entities (partnerships, S Corporations, limited liability corporations). Coverage also includes estate and gift taxes, multistate corporate taxation and taxation of international transactions. In addition to conceptual matters, the practical compliance aspects of tax return preparation, as well as effective tax planning techniques will be covered.
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3.00 Credits
A study of current financial accounting theory and practice, this course builds on the fundamental concepts covered in the introductory financial and managerial accounting courses and develops a more professional level of accounting analysis. Coverage includes the development of accounting standards including International Financial Reporting Standards, the conceptual framework of financial accounting, the accounting process, financial statements, time value of money, cash, receivables, inventories, property plant and equipment, intangible assets, current liabilities and contingencies. Students develop analytical skills and the ability to research accounting issues. The course also encourages the development of computer, oral, and technical writing skills.
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3.00 Credits
A study of current financial accounting theory and practice, this course covers Intermediate Accounting topics beyond the scope of Intermediate Accounting I. Coverage includes accounting and financial statement presentation for: Long-term Liabilities; Stockholder's Equity; Dilutive Securities and Earnings per Share; Investments in Securities; Revenue Recognition; Income Taxes, Pensions and Postretirement Benefits; and Leases; Accounting Changes and Error Analysis; and the Statement of Cash Flows; and Full Disclosure in Financial Reporting. The course emphasizes conceptual understanding as well as the development of the technical skills of accounting and the development of computer and oral and written communication skills.
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3.00 Credits
This course covers theory and application of advanced accounting topics including business combinations (mergers, acquisitions, and consolidations), consolidated financial statements, interim and segment reporting, partnerships, derivative instruments, and foreign operations.
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