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Course Criteria
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3.00 Credits
Managerial accounting focuses on the uses of accounting data internally by managers in directing the affairs of business and nonbusiness organizations. Cost concepts, systems, and procedures directed toward job order costing, cost behavior, cost allocation, short- and long-term budgeting, the time value of money and present value analysis, forecasted financial statements, the contribution approach to break-even analysis, standard costing, relevant costing, and statement of cash flows. Emphasis is placed on the analysis of information and interpretation of data within the framework of a manufacturing concern. However, the use of accounting information by the service industry and not-for-profit sector is also discussed. Finally, students are also introduced to the Institute of Management Accountants (IMA) Code of Professional Conduct, and selected homework assignments will address ethical situations confronted by the management accountant. Prerequisite: Sophomore standing, ACCT 204, or permission from the head of the Department of Accounting, Taxation, and Business Law. 3 semester hours
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3.00 Credits
This course involves a fundamental study of selected topics in corporate reporting using a case method approach. The cases will focus on the analysis and interpretation of financial information with particular attention to issues involving misrepresentation and fraudulent reporting. Outside speakers from such organizations as the FBI, IIA (Institute of Internal Auditors), and CFE (Certified Fraud Examiners) will inform students on the use of accounting information in the investigation of white collar crime. Students will also work problems using spreadsheet software and general ledger packages. Prerequisite: ACCT 204 and ACCT 205. 3 semester hours
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3.00 Credits
This course provides the basic accounting and taxation knowledge essential in starting and operating a small business. The focus of the course is on financial and tax reporting for private-sector entities based on an assessment of the range and information needs of users. More specifically, the course addresses the cash method for financial and tax reporting purposes. The course focuses on entities that (a) are relatively smaller than other entities, (b) are unlisted on any exchange, (c) are not publicly accountable by virtue of a fiduciary relationship with the public (for example, are not deposit-taking institutions or insurers), and (d) are closely held by a small group of shareholders. Prerequisite: ACCT 204, ACCT 205, and MIS 180 or equivalent. 3 semester hours
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3.00 Credits
This course familiarizes students with the various types of fraudulent financial transactions potentially present in accounting records. This course is designed for both accounting majors and non-accounting majors interested in learning about the elements of fraud examination. Basic accounting and auditing theory as it relates to fraud schemes as well as internal controls to deter fraud will be stressed. Akey component of the course is examining fraud as it relates to financial statements and financial reporting. Emphasis is also placed on elements of fraud investigation including interviewing, taking statements, obtaining information from public records, tracking illicit transactions, evaluating deception, and reporting the results. Prerequisites: ACCT 204, ACCT 205, and junior standing. 3 semester hours
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4.00 Credits
An in-depth study of current accounting theory and current practices as they relate to the preparation of corporate financial statements. Emphasis is given to developing an understanding of the theoretical foundations of modern corporate reporting. A considerable amount of time is spent using the computer for problem solving. Prerequisite: ACCT 204 and ACCT 205. 4 semester hours
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4.00 Credits
The course involves an intermediate to advanced level treatment of a wide range of issues faced in measuring a firm's financial status and performance. Careful attention is given to strengthening and developing the understanding of the theoretical foundations of modern corporate financial reporting. Considerable emphasis is also given to applying accounting theory to practical and contemporary financial reporting problems. Topics include disclosure issues related to equity reporting, off-balance sheet financing, long-term debt, accounting for pensions, leases, income taxes, earnings per share, and the statement of cash flows. Prerequisite: ACCT 204 and ACCT 205. 4 semester hours
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3.00 Credits
An examination of the accountant's role in developing cost analyses for management decisions is conducted in the areas of capital investment, performance evaluation, product pricing, intra-company transfer pricing, etc. Students are also exposed to cost allocation in more detail. In addition, students are introduced to the behavioral implications of accounting systems. This course involves extensive use of spreadsheet programs. Prerequisite: ACCT 204 and ACCT 205. 3 semester hours
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3.00 Credits
The course examines the systems for collecting and processing information used in financial reporting and in planning, decision making, and control in business organizations. Issues examined include the nature and purpose of an accounting information system (AIS), capture and delivery of relevant information, internal controls related to an AIS, and auditing of an AIS. These topics will be supported by hands-on computer experience with QuickBooks Pro General Ledger package. Prerequisite: ACCT 204 and ACCT 205, and MIS 180 or CSCI 101. 3 semester hours
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3.00 Credits
Astudy of selected fundamental tax areas in the individual, partnership and corporate framework. Emphasis is placed on major issues which would likely be encountered with some regularity in most business operation. The importance of tax planning in the management process and the value of research is also stressed. This is a required course for criminal justice students in the certificate in accounting program. Prerequisite: ACCT 204 and ACCT 205. 3 semester hours
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3.00 Credits
This course is designed to explore selected accounting and tax issues particularly common to the sport industry. Topics include the accounting and tax treatment of leases, television rights, intangible assets, and deferred compensation contracts. In addition, franchise accounting valuation measures are discussed along with related party transactions and a variety of contingencies. In this area, conflicts of interest and ethical matters surrounding bargaining issues and players' contracts are discussed. Further, because this industry is characterized by a large volume of transactions with significant amounts of cash changing hands, students will examine budgeting procedures and internal controls pertinent to the sports franchise. Finally, the course also discusses two controversial areas pertaining to amateur sports: the tax consequences of athletic scholarships to the granting institution and the scholarship- recipient and the status of contributions and similar payments to amateur athletic organizations. Prerequisite: ACCT 204 and ACCT 205. 3 semester hours
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