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Course Criteria
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4.00 Credits
4 cr hrs Prerequisite(s): Algebra competency or Fundamental Algebra (MATH 150) and Introduction to Spreadsheets (COMP 106) Not open to students with credit for Introduction to Accounting or to students with credit for ACCT 110 An introduction to accounting emphasizing how general purpose financial statements communicate information about the business corporation's performance and position for users external to management Approximately one third of the course emphasizes how the accountant processes and presents the information and includes exposure to recording transactions, adjusting balances and preparing financial statements for service and merchandise firms according to established rules and procedures The balance of the course examines major elements of the statements such as cash, receivables, inventory, long-lived assets, depreciation, payroll, bonds, and other liabilities and stocks Concepts of this course are applied to Managerial Accounting (ACCT 225) Students are advised to avoid any time lapse between these courses
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4.00 Credits
4 cr hrs Prerequisite(s): Algebra competency or Fundamental Algebra (MATH150), Financial Accounting (ACCT 110 or 215) and Introduction to Spreadsheets (COMP 106) Not open to students with credit for ACCT 120 The study of management accounting for internal reporting and decision-making The course introduces a business-management approach to the development and use of accounting information Major topics include cost behavior, cost analysis, profit planning and control measures Accounting for decentralized operations, capital budgeting decisions, and ethical challenges in managerial accounting are also covered
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4.00 Credits
4 cr hrs Prerequisite(s): Managerial Accounting (ACCT 225) and College Writing (COMM 120) Not open to students with credit for Intermediate Accounting I (ACCT 210) The first of two in-depth financial accounting courses Theory, the conceptual framework, development of generally accepted accounting principles, and applications are stressed Topics include the income statement, the statement of cash flows and the balance sheet, specifically asset accounts
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4.00 Credits
4 cr hrs Prerequisite(s): Intermediate Accounting I (ACCT 310) with a minimum grade of "C" Not open to students with credit for Intermediate AccountingII (ACCT 220) The second of two in-depth financial accounting courses Theory, concepts and applications are stressed Topics include time value of money, current and non-current liabilities, leases, deferred taxes, retirement benefits, stockholders' equity, earning per share, accounting changes and errors, and statement of cash flows
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4.00 Credits
4 cr hrs Prerequisite(s): Intermediate Accounting I (ACCT 310) and Fundamental Algebra (MATH 150) or equivalent This course is an in-depth study of cost accounting focusing on its role in internal reporting and the resulting decision-making processes Students will evaluate the foundation, ethics and basic costing systems employed in the management accounting profession; analyze budgeting, cost behavior, pricing and profitability concepts and principles; determine how cost allocations, product quality, and investment decisions are applied by management accountants; determine how current trends in various industries impact cost accounting; and demonstrate knowledge that is in accordance with the educational requirements for the Certified Management Accountant (CMA) exam
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4.00 Credits
4 cr hrs Prerequisite(s): Financial Accounting (ACCT 215), Management Theory and Practices (BSAD 312) and Business & Professional Communication (COMM 320) Not open to students with credit for BSFR 341 This course provides an overview of the methodology of fraud examination which involves obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination Students will apply prevention, detection, and investigative strategies to determine why and how occupational fraud is committed Students will analyze human behaviors that are difficult to identify and quantify (such as greed, deception, and cheating) that can be deterred, investigated, and prosecuted
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4.00 Credits
4 cr hrs Prerequisite(s): Fraud Examination (ACCT/BSFR 341) Not open to students with credit for BSFR 342 This course provides an approach to detecting and deterring white collar fraud using principles and practices derived from the behavioral sciences
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4.00 Credits
4 cr hrs Prerequisite(s): Fraud Examination (ACCT/BSFR 341) Not open to students with credit for BSFR 343 This course emphasizes federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil prosecutions, the admittance of evidence, and the testimony of expert witnesses
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4.00 Credits
4 cr hrs Prerequisite(s): Fraud Examination (ACCT/BSFR 341) Not open to students with credit for BSFR 344 This course will review the provisions of the Sarbanes-Oxley Act of 2002 which include changes in corporate governance and the documentation, review, and testing of internal controls related to the safeguarding of corporate assets
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4.00 Credits
4 cr hrs Prerequisite(s): Intermediate Accounting I (ACCT 310) Not open to students with credit for Fund Accounting (ACCT 270) This course is designed to provide a framework for understanding the special accounting and reporting requirements of nonprofit organizations The emphasis is on reporting concepts and budgeting principles for governmental and nonprofit economic entities
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