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Course Criteria
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3.00 Credits
Prerequisite(s): ACCT 2010. ( A continuation of ACCT 2010) This course is a study of management accounting including costing, cost-volume-profit analysis, budgeting, productivity analysis, capital investment decisions, planning and control, and managerial decision-making in advanced manufacturing environments. Additional topics include accounting information systems and quality control measurements.
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3.00 Credits
Prerequisite(s): A minimum grade of "C" (2.0) in ACCT 2010; junior standing. This course emphasizes professional ethics and legal requirements of the accounting profession, report writing, impact of Securities and Exchange Commission and other regulatory agencies, career choices in accountancy, and legal and educational requirements of various professional certifications.
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3.00 Credits
Prerequisite(s): ACCT 3000 and ACCT 3010 with a minimum grade of "C" (2.0); admissionto a major. ( A continuation of ACCT 3010) A study of financial accounting theory and practice for recording and reporting plant assets, financial instruments, income taxes, stockholders' equity, earnings per share, and capital maintenance theories.
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3.00 Credits
Prerequisite(s): ACCT 2020; junior standing. A study of cost accounting emphasizing job order costing, process costing, capital budgeting, and budget control analysis.
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3.00 Credits
Prerequisite(s): ACCT 2020; junior standing. A study of federal income tax law with emphasis on taxation of individuals with an introduction to taxation of partnerships and corporations.
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3.00 Credits
Prerequisite(s): ACCT 3020 and admission to a major. A study of leases, pensions, and application of accounting theory to partnerships, branches, business combinations, consolidated financial statements, installment sales, consignments, and corporate reorganization.
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1.00 - 6.00 Credits
Prerequisite(s): ECON 3088 and admission to the College of Business and Technology Honors Program. A seminar for College of Business and Technology Honors students who are working on senior honors theses or their approved projects. Upon successful completion of the course, students will have demonstrated the ability to complete the research process by creating a written product suitable for submission to the College of Business and Technology faculty.
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3.00 Credits
Prerequisite(s): ACCT 3110. A study of cost accounting emphasizing managerial cost information for forecasting, planning, control, and behavioral factors.
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3.00 Credits
Prerequisite(s): ACCT 3020, ACCT 3110, CSCI 1100, and admission to a major. A study of accounting information systems concepts and applications. Topics include conceptual foundation of AIS, technology of information systems, design processes and concepts, and AIS applications in several functional areas.
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3.00 Credits
Prerequisite(s): ACCT 3410. ( A continuation of ACCT 3410) A study of federal income taxation of partnerships, corporations, trusts, gifts, and estates.
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