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Course Criteria
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3.00 Credits
Introduction to accounting and basic individual and small business taxation. The principles of record-keeping and federal income taxation are covered. Payroll and related tax procedures are included. Hands-on exercises to emphasize the fundamentals are incorporated into the course. Course is intended for students who are not business majors, and may not count toward a business degree. Three credit hours.
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1.00 Credits
Federal and Arkansas income tax regulations that apply to individuals. Elements of taxable income, itemized and employee business deductions, personal exemptions, and credits against tax liability. Emphasizes tax return preparation. Not open to accounting majors. One credit hour.
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3.00 Credits
Prerequisites: ACCT 2310 and 2330, each with C or greater. Introduction to the nature of international accounting including similarities and dissimilarities in the recording and reporting of financial data. Focus on accounting as an aid and outcome of a global business strategy. Three credit hours.
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3.00 Credits
Prerequisites: ACCT 2310 and 2330, each with C or greater, MATH 1302, MGMT 1310. Conceptual and historical framework underlying contemporary accounting and financial reporting; form and content of financial statements; revenue recognition; present value mathematics in accounting; measuring and reporting for cash and receivables; inventories; property, plant, and equipment. Three credit hours.
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3.00 Credits
Prerequisite: ACCT 3311 with C or greater. Continuation of financial accounting. Measuring and reporting, current liabilities and contingencies, long-term liabilities, stockholders' equity, income taxes, pensions, leases, cash flows, and special revenue recognition situations. Three credit hours.
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3.00 Credits
Prerequisite: ACCT 2310 and ACCT 2330 with C or greater or consent of the instructor. Introduction to federal income taxation, with emphasis on personal business and investment income and deductions, property transactions, and other topics related to taxation of individuals. Three credit hours.
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3.00 Credits
Prerequisites: ACCT 2310 and 2330, each with C or greater; MATH 1302; MGMT 1310. Conceptual framework for managerial accounting, measurement and reporting of cost information, including historical and standard cost systems, cost behavior analysis, accumulation and distribution of direct and indirect cost, and problems of joint and common costs. Three credit hours.
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3.00 Credits
Prerequisite: ACCT 3311 with C or greater. Review of the evolution of accounting systems from manual systems to advanced automated systems, with emphasis on processing requirements and the EDP tools used in the automation of information systems; study of the internal control needs of accounting systems, both manual and EDP; microcomputer-based projects. Three credit hours.
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3.00 Credits
Prerequisite: ACCT 3311 with C or greater. Fund accounting for governmental and not-for-profit entities. Financial and budgetary control, the budgetary processin government, special accounting, and reporting problems of the public and notfor- profit sector. Three credit hours.
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3.00 Credits
Prerequisites: ACCT 2310 with C or greater, ECON 2322. Designed to cover accounting topics and methods pertinent to the construction industry. The course will review fixed and variable costs, revenue forecasting, and budget development with ramifications on pricing. Depreciation and capital renewal will be covered as well as project cost estimation, allocating overhead, and cost control. Cash flow and debt management will be included as well as the benefits of post evaluation reviews. Not open to accounting majors. Three credit hours.
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