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Course Criteria
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3.00 Credits
INTERMEDIATE ACCOUNTING II (3) Accounting principles applied to capital items appearing on financial statements. Statement of changes in financial position and cash flow statement. Long term debt, accounting for pensions, and leases are covered extensively. Prerequisite: ACCT 3213/213 and junior standing. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture College of Business College Business Department
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3.00 Credits
3.000 Credit Hours Levels: Undergraduate Schedule Types: Lecture College of Business College Business Department
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3.00 Credits
BUSINESS LAW II (3) The study of law relating to real and personal property, bailments, partnerships, corporations, insurance, securities, estates, and wills. Prerequisite: ACCT 2291/291. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture College of Business College Business Department
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3.00 Credits
FEDERAL INCOME TAX (3) Theory and broad outlines of federal income taxation. Introduction to preparation of income tax returns, tax planning, and problems of compliance with the IRS code by individuals. Prerequisite: ACCT 2111/111, 2291/291, and junior standing. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture, Distance Learning(Web) College of Business College Business Department
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3.00 Credits
ACCOUNTING INFORMATION SYSTEMS (3) This course is designed for managerial accountants and auditors that must use accounting information systems and applications. Internal controls, systems concepts and computer applications are included in the course. Students will gain practical hands-on computer experience. Prerequisite: INSY 1370/137, ACCT 2120/212, ACCT 3214/214 and junior standing. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture, Distance Learning(Web) College of Business College Business Department
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3.00 Credits
ACCOUNTING FOR NONPROFIT ORGANIZATIONS (3) Accounting, concepts, methods, and informational needs for planning and control in government, health, education, and other nonprofit organizations. Prerequisite: ACCT 3214/214 or consent of the department. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture College of Business College Business Department
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3.00 Credits
ADVANCED ACCOUNTING (3) Intensive study of partnerships, consolidations, mergers, stock and asset acquisitions, and not-for-profit entities. Lectures, discussions, and readings are supplemented with problem assignments and spreadsheet applications. Prerequisite: ACCT 3214/214. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture College of Business College Business Department
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3.00 Credits
ACCOUNTING STANDARDS AND THE ACCOUNTING PROFESSION (3) Structure of accounting profession. Current issues and pronouncements of accounting standards. Professional ethics. Prerequisite: Admitted major or minor. ACCT 4315/315 or consent of the department. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture College of Business College Business Department
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3.00 Credits
AUDITING (3) The principles, concepts, procedures, and responsibilities of an audit engagement, including consideration of internal control structure, application, and procedures for obtaining audit evidence and preparation of audit reports. Writing emphasis course. Prerequisite: Admitted major or minor. ACCT 4315/315 or consent of the department. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture College of Business College Business Department Course Attributes: Writing Emphasis Course
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3.00 Credits
ACCOUNTING THEORY AND ORGANIZATION CONTROL (3) The accountant as the chief control member of the management team. Advanced roblems and readings in cost control, capital budgeting, information for decision making, organization theory, information systems, and human behavior. Prerequisite: ACCT 2120/212 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture College of Business College Business Department
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