Courses
Fundamental processes of accounting applied to proprietorships and corporations. An introduction to analyzing, classifying and recording business transactions, adjusting and closing records, and preparing financial statements. Offered each Fall.
This course continues the presentation of financial accounting fundamentals and presents the fundamentals of management accounting including principles of product costing; activity-based costing; and techniques for planning, controlling, and decision making. Prerequisite: ACCT 211. Offered each Spring.
Extensive treatment of accounting statements, current and non-current accounts, accounting for ownership equity emphasizing the corporation, and analysis of financial statements. Prerequisite: a grade of C or higher in ACCT 212. Offered each Fall.
Continuation of ACCT 311 with special emphasis placed upon accounting for investment; capital investment; intangible assets; the current, contingent, and long-term liabilities of the business firm; and reporting income taxes and earnings per share. Prerequisite: ACCT 311. Offered each Spring.
Deals with materials, labor and overhead, cost allocation and distribution. Special emphasis on control and making of business decisions by using cost data. Prerequisite: ACCT 312. Offered Fall 2005 and alternate Fall semesters.
This course examines the nature of information technology and its dynamic functions in organizations. Through applications of basic software tools (e.g., database technology, decision support systems), case studies, and examinations of relevant theory (e.g., reengineering), the student is able to develop a cohesive view of the management of information systems intoday’s organizations. Prerequisites: completion of data analysis general education requirement; ability to use spreadsheet software (e.g., Microsoft Excel). Cross-listed with BUS 371. Offered each semester.
Accounting for mergers, consolidations and parent company and subsidiary relationships, preparation of consolidated statements. Also coverage of segmental and interim reporting. Prerequisite: ACCT 312. Offered Fall 2004 and alternate Fall semesters.
Accounting for governmental and other not-for-profit organizations, estates and trusts, personal and business insolvency, and foreign currency transactions and translation. Prerequisite: ACCT 312. Offered Spring 2005 and alternate Spring semesters.
Accounting problems and issues concerning the federal and state tax obligations of individuals, the self-employed, and small business organizations; also estate, gift, employment, and other taxes. Prerequisite: ACCT 312. Offered Fall 2004 and alternate Fall semesters.
Accounting problems and issues concerning the federal, state, and local tax obligations of partnerships and corporations; also property and other related taxes. Prerequisite: ACCT 421. Offered Spring 2005 and alternate Spring semesters.
A presentation of the auditor’s role in business and society, including professional status and resultant responsibilities; impact on the auditor of legal liability; and detailed study of auditing theory, processes, procedures, and reporting. Prerequisite: ACCT 312. Offered Spring 2006 and alternate Spring semesters.
An opportunity for the superior student to pursue, under supervision, an area of special interest either on his/her own initiative or in a seminar group. Open to juniors or seniors who are majors in the area and who have completed or are taking regularly scheduled courses. Enrollment by permission of the Dean.
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