Courses       

Normal Scheduling of Courses

201 Accounting Principles 1
This course provides an understanding of the basics of financial accounting and reporting.

202 Accounting Principles ll
This course provides a further understanding of the basics of financial accounting and reporting, and provides an understanding of the basics managerial accounting. Prerequisite: 201.

301 Intermediate Accounting 1
The first of two courses offering in-depth analysis of accounting principles and their impact on business and the profession. Offered only in the fall semester. Prerequisites: Acct 201 and 202 with a 2.5 average GPA for those courses.

302 Intermediate Accounting ll
An in-depth analysis of some of the more challenging accounting areas. Topics include fixed assets, contributed capital, revenue recognition, and statement of cash flows. Offered only in the spring semester. Prerequisite: Acct 301.

304 Auditing
A detailed analysis of auditing principles and techniques, both theoretical and real-world. Topics include professional ethics, internal control, various auditing procedures, and the auditor's report. Prerequisite: 302.

305 Income Tax Procedures 1
A study of the federal tax code as it relates to the individual tax payer. The course includes an introduction to tax planning strategies. Offered only in the fall semester. Prerequisite: Acct 201 and 202 with a 2.5 average GPA for those courses.

306 Income Tax Procedures 2
A study of the federal tax code as it relates to corporations, partnerships, estates, and trusts. The course includes tax planning to maximize preferential tax treatment. This course is recommended for anyone considering a career in public accounting. Offered only in the spring semester. Prerequisites: 305

307 Cost Accounting
This course helps students in using cost accounting techniques to cost products, make management decisions, and evaluate performance. Prerequisite: Acct 201 and 202 with a 2.5 average GPA for those courses.

309 Special Accounting Topics
This course provides in-depth analysis of selected accounting topics, including bonds, earnings per share, accounting for income taxes, pensions, and leases. This is also a writing intensive course. Prerequisite: 302.

310 Governmental Accounting
This course provides an overview of the accounting and reporting requirements of state & local governments and governmental & nongovernmental nonprofit organizations. Prerequisite: Acct 201 and 202 with a 2.5 average GPA for those courses.

312 Accounting Information Systems
The accounting information system is the principal information system of an organization, and now  most such systems are computerized.  Therefore this course emphasizes computerized accounting information systems to help students understand how such systems are designed, used, controlled, and protected. Spreadsheet, data base, and WEB assignments are required to help students understand how computers can be used by businesses.

401 Advanced Accounting
This course provides an in-depth analysis of advanced, specialized phases of accounting. Topics include consolidations, partnerships, foreign currency transactions, bankruptcy, and SEC reporting requirements. Prerequisite: 302.

402 Accounting Issues Seminar
This course focuses on the theoretical and practical issues and controversies in accounting. It is a discussion-oriented course that allows students to tie all they have learned , and to relate their learning to real world issues. Prerequisite: 302.

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