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Course Criteria
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3.00 Credits
Description: This course develops the knowledge and skills necessary to analyze, interpret, and use financial accounting data. Topics include an overview of the financial accounting process, fundamental reporting requirements, and financial statement analysis. Prerequisites: C- or better in MATH 150, 151, 101, 105, or 201. Notes: Offered in fall, spring and summer. MATH 150 is insufficient to progress to ACCT 281.
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3.00 Credits
Description: This course develops the knowledge and skills necessary to analyze, interpret, and use financial accounting data. Topics include an overview of the financial accounting process, fundamental reporting requirements, and financial statement analysis. Prerequisites: C- or better in MATH 150, 151, 101, 105, or 201. Notes: Offered in fall, spring and summer. MATH 150 is insufficient to progress to ACCT 281.
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3.00 Credits
Description: This course provides an introduction to the use of accounting information by managers to plan, control, and make decisions. Topics include cost accounting systems, cost-volume-profit analysis, budgetary planning, incremental analysis, and pricing. Notes: Offered in fall, spring and summer. Prerequisites: C- or better in CSCI 101B or 101E, ACCT 280 and MATH 151, 101, 105, or 201.
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3.00 Credits
Description: This course provides an introduction to the use of accounting information by managers to plan, control, and make decisions. Topics include cost accounting systems, cost-volume-profit analysis, budgetary planning, incremental analysis, and pricing. Notes: Offered in fall, spring and summer. Prerequisites: C- or better in CSCI 101B or 101E, ACCT 280 and MATH 151, 101, 105, or 201.
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3.00 Credits
Description: Basic concepts of accounting information systems including both manual and computer based systems. Examines transactions processing systems with emphasis on internal controls and documentation, user support systems, and systems development. Prerequisites: ACCT 281 with a grade of C- or better. All ACCT courses numbered above 299 have a prerequisite of junior status, an overall GPA of at least 2.00 and a grade of C- or better in HMXP 102.
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3.00 Credits
Description: Basic concepts of accounting information systems including both manual and computer based systems. Examines transactions processing systems with emphasis on internal controls and documentation, user support systems, and systems development. Prerequisites: ACCT 281 with a grade of C- or better. All ACCT courses numbered above 299 have a prerequisite of junior status, an overall GPA of at least 2.00 and a grade of C- or better in HMXP 102.
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3.00 Credits
Description: This course focuses on techniques used to analyze accounting data, address accounting-related problems, and make decisions. It provides a hands-on introduction to select software tools that are used for data analytics by accounting professionals. Prerequisite: C- or better in ACCT 281 and QMTH 210. All ACCT courses numbered above 299 have a prerequisite of junior status, an overall GPA of at least 2.00 and a grade of C- or better in HMXP 102. Notes: Offered in fall and spring.
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3.00 Credits
Description: Theoretical and practical foundations of financial accounting and reporting for assets and current liabilities. Prerequisites: Grade of C- or better in ACCT 281. All ACCT courses numbered above 299 have a prerequisite of junior status, an overall GPA of at least 2.00 and a grade of C- or better in HXMP 102.
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3.00 Credits
Description: Accounting for property, plant and equipment, intangible assets, current and long-term liabilities, stockholders' equity, dilutive securities, earnings per share, and the statement of cash flows. Prerequisites: Grade of C- or better in ACCT 305. All ACCT courses numbered above 299 have a prerequisite of junior status, an overall GPA of at least 2.00 and a grade of C- or better in HXMP 102. Notes: Offered in fall and spring.
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3.00 Credits
Description: Preparation and utilization of financial information for internal management purposes: planning and special decisions, cost determination, performance evaluation and control. Prerequisites: ACCT 281 and either ACCT 304 or concurrent enrollment in ACCT 304. All ACCT courses numbered above 299 have a prerequisite of junior status, an overall GPA of at least 2.00 and a grade of C- or better in HXMP 102. Notes: Offered in fall and spring.
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