USP Codes are listed in brackets by the 1991 USP code followed by the 2003 USP code (i.e. [M2<>QB]).

1010 [2010]. Principles of Accounting I. 3. [(none)<>I] Provides a basic understanding of the financial accounting information role in business and society. Focuses on the recording and reporting of business operating, financing, and investing events. Provide insights on business and enables students to become familiar with shareholder/external party reporting conventions.  Prerequisites: none. (Offered fall, spring and summer)

1020 [2020]. Principles of Accounting II. 3. [(none)<>L] Provides a basic understanding of the managerial accounting information role in business decision-making. Provides insights on how businesses operate and enables students to become familiar with the conventions used by business to make decisions and how accounting information is reported to managers. Prerequisite: ACCT 1010. (Offered fall, spring and summer)

2110 [3110]. Managerial Accounting. 3. [M3<>(none)] An introductory course concerned with the use of accounting information by non-accountants for planning, product costing, performance assessment, and non-routine decision making. Not available for credit for accounting majors. Prerequisites: ACCT 1010 and ACCT 1020; non-accounting majors. (Offered fall, spring and summer)

2230. Intermediate Accounting I. 3. First of three courses studying financial reporting. Topics include recording and reporting events in the expenditure and revenue cycles. Prerequisites: ACCT 1010, 1020 and MATH 1400 with grades of C or better in each.

2240. Cost Accounting I. 3. Organizational uses of information to plan, make decisions, and evaluate performance. Specific topics include job order and process costing, cost estimation and CVP analysis, budgeting and variance analysis. Prerequisites: ACCT 1010, 1020 and MATH 1400 with grades of C or better in each.

3070. TAX I. 3.  Introduction to a broad range of tax concepts applicable to corporations, partnerships, and individuals.   Emphasis is placed on the role of taxation in the business decision-making process.  Students are exposed to basic tax research and planning techniques.  Credit will not be given for both ACCT 3070 and 3400.  Prerequisites:  ACCT 2240 and ACCT3010 with a grade of C or better; advanced business standing.

3100 [4100, 2000, 3000]. Financial Statement Analysis. 3. Advanced study of financial statements and how to analyze those statements from both an internal and external perspective. Prerequisites: FIN 3250 (or equivalent) with a grade of C or better; advanced business standing; non-accounting majors.

3430. Intermediate Accounting II. 3. Second of three courses studying financial reporting. Topics include recording and reporting events in the investing and financing cycles. Prerequisites: ACCT 2230 with grade of C or better; advanced business standing.

3610 [2040, 3010]. Accounting Information Systems I. 3. Provides an understanding of accounting information systems and internal controls. Emphasis on the use of current accounting technology, accounting software and internal control systems. Prerequisites: ACCT 2240 and ACCT 3430 (or equivalents) with grades of C or better in each; advanced business standing.

3700. Accounting Internship. 1-6 (Max. 6). The purpose of this course is to allow students to obtain college credit for experience in an approved accounting work situation. The general objectives are to increase students’ understanding of business, specific types of accounting tasks and types of accounting employment through work experience. For credit, the job description and credit hours must be approved in advance and job performance must be reported and evaluated. Does not apply toward required 30 hours of accounting. Prerequisites: advanced business standing; junior standing and consent of instructor. (Offered based on sufficient demand and resources)

3830. Intermediate Accounting III. 3. Third of three courses studying financial reporting. Topics include full disclosure and special issues in expense and liability recognition. Prerequisites: ACCT 3430 with grade of C or better; advanced business standing.

4010. Accounting Information Systems II. 3. Advanced topics in accounting information systems. Focuses on a database approach to accounting system design and also explores special topics in accounting system technology. May be partially taught in a lab setting. Prerequisites: ACCT 3610 and ACCT 3830 with a grade of C or better in each; advanced business standing. (Normally offered fall semester)

4050. Governmental and Nonprofit Accounting. 2. Designed to introduce students to accounting for state and local governmental entities and nonprofit organizations. Students learn about the entity structure, accounting practice, accounting systems and reporting practices for these organizations. Prerequisites:  ACCT 3830 and  ACCT 3610 (or equivalent) with a grade of C or better in both; advanced business standing.

4060. Auditing I. 3. A study of the scope, activities, and responsibilities of professional auditors. Topics include assurance services by public accountants, operational and compliance auditing by internal and governmental auditors, fraud auditing, and the role of internal control in all audits. Prerequisites: ACCT 3070, 3830, and 3610 (or equivalents)  with grades of C or better in each; advanced business standing. (Offered fall, spring and summer)

4075. Individual and Estate Tax Planning. 3. Focuses on tax-planning strategies and techniques. Investigates a wide variety of topics, ranging from individual issues to estate, gift, trust, and small business tax planning. Dual listed with ACCT 5075. Prerequisites: ACCT 3070 (or equivalent) with a grade of C or better; advanced business standing.

4540. Cost Accounting II. 3. Advanced topics in cost accounting concerning the organizational uses of information to plan, make decisions, and evaluate performance. Prerequisites: ACCT 2240 with a grade of C or better; advanced business standing. (Normally offered spring semester)

4600. Ethics and Professionalism. 3. [(none)<>WC] Examines professional ethics for accountants from both a philosophical and business perspective. Moral development, ethical reasoning, and ethical decision making provides a framework for examining the importance of ethics in the accounting profession. Professional guidance on ethics in accounting will also be examined, including the AICPA Code of Professional Conduct, the Sarbanes-Oxley Act, and the codes for other professional accounting organizations. Prerequisites: ACCT 3070, 3830 3610 4050 and 4060 (or equivalents) with grades of C or better in each; advanced business standing.

4900. Problems in Accounting. 1-4 (Max. 4). An arrangement whereby students may investigate a particular problem area in accounting on an individual basis. Prerequisites: 6 hours in accounting; advanced business standing; junior standing; and written consent of instructor. (Offered based on sufficient demand and resources)

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