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Course Criteria
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3.00 Credits
This course is designed to introduce the student to accounting terms and principles and familiarize the student with the preparation and use of financial statements and other financial information. The focus of this course is on accounting data generated for external users of financial information. The accounting environment is examined along with the basic concepts which govern the recording and reporting of economic events in the accounting records. Study of debits and credits, accrual accounting and the accounting cycle establishes the framework for an understanding of the transformation of accounting data into financial statement format.
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3.00 Credits
This course introduces students to the basic accounting cycle or process of recording, summarizing, and reporting accounting information. Coverage of the basic accounting cycle establishes the framework for understanding how managers use accounting information to make decisions. Specific topics covered in this course include job-order costing, cost behavior, relevant costs for decision-making, profit planning, pricing products and services, and present value concepts and applications.
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3.00 Credits
This course is the first in a two-course sequence designed to give students instruction in higher-level accounting theory and its application in practice. This course covers the preparation, communication, interpretation and analysis of financial data with an emphasis on the information needs of users of financial information prepared under US GAAP. Topics covered in this course include the accounting cycle, the balance sheet and income statement, cash, accounts receivable, inventory, long term assets, depreciation, and impairment. The conceptual framework and financial statement presentation and disclosure will be discussed with each topic. The course will present applicable GAAP in these areas, detail uses and limitations of the resulting accounting information, and highlight issues in financial reporting. Ethical issues will be integrated at appropriate points in the course. Prerequisite -- ACCT1010
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3.00 Credits
Intermediate Financial Accounting II continues the study of the preparation, communication, interpretation and analysis of financial data with emphasis on the information needs of users of financial information prepared under US GAAP. General topics covered in this course include current liabilities and contingencies, long term liabilities, capital and retained earnings, investments, leases, pensions and postretirement benefits, income taxes, and preparation of the statement of cash flows. The conceptual framework and financial statement presentation and disclosure will be discussed with each topic. The course will present applicable GAAP, detail uses and limitations of the resulting accounting information, and highlight issues in financial reporting. Ethical issues will be integrated at appropriate points in the course. Prerequisite -- ACCT2010
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3.00 Credits
This course deals with techniques of interpreting accounting data for decision making. Topics emphasized are the analysis and interpretation of reports; the establishment of operating financial standards; the measurement of managerial performance; the use of budgets in managerial control; the use of cost data and interpretation of cost reports; and the use of quantitative data in the formulation of managerial policies. Prerequisite: ACCT1010
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3.00 Credits
This course provides an introduction to accounting information systems (AIS). Topics covered include traditional AIS architecture, business processes, risks and controls in AIS, systems documentation methods and relational databases. Prerequisites: ACCT2060 and INFS1020
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3.00 Credits
This course builds upon previous courses to further study the preparation, communication, interpretation and analysis of financial data with an emphasis on the information needs of various users. Accounting for leases, revenue recognition concepts in specialized industries, accounting changes and error analysis are studied in detail. Accounting for income taxes, pensions, dilutive securities, and earnings per share are examined as well as full disclosure in financial reporting.. The course concludes with accounting for partnership formation, operation and liquidation. Problem solving, case study, writing, computer and group assignments are given where appropriate to enable the student to prepare, communicate, interpret and analyze accounting information. Prerequisite: ACCT2020
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3.00 Credits
This course is designed for use by accounting majors who have successfully completed two basic accounting courses -Introduction to Financial Accounting- ACCT1010 and Managerial Accounting-ACCT2060. The emphasis of this course is on the accumulation of data to determine product cost, and for preparing financial accounting reports for internal and external users. Prerequisite: ACCT2060
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3.00 Credits
Cost Accounting II introduces accounting majors to more advanced topics, including cost estimation, capital budgeting, quality cost management, and the use of information to support decision making. This course continues the development of these and other topics using a communication intensive format. Prerequisite -- ACCT3010
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3.00 Credits
This course is a study of the Internal Revenue Code as it affects individuals and sole proprietorships. Basic competence in tax research, terminology, and tax calculation are emphasized. Appreciation, confidence, enthusiasm, and interest in tax topics is a hoped for outcome of students. Extensive coverage is given to tax accounting methods, rates, exemptions, credits, dependents, gross income inclusions and exclusions, capital gains and losses, deductions associated with a trade or business (including depreciation), and personal deductions such as charitable contributions, interest, taxes, and medical expenses. Married filing joint, married filing separate, head of a household, surviving spouse, and single filing statuses are defined and explained. Prerequisite: ACCT2060
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