2311 Principles of Accounting I (3-3-0) [#] Introductory course in financial accounting which includes the concept of accounting as the primary information system for decision-making. Basic accounting procedures including how to analyze, record, summarize, report, and interpret financial transactions are presented. Specific accounting requirements related to assets, liabilities, and equity accounts are presented. Fall, Spring
2312 Principles of Accounting II (3-3-0) [#] Introductory course in financial accounting for business organizations other than individual proprietorships. The more complex Statement of Cash Flows is presented as an additional formal financial statement. Management accounting concepts are explored including cost accounting and various management accounting analyses. Prerequisite: ACCT 2311. Fall, Spring
3099 (1-4 hours credit) Special Topics Designed to meet the special needs of upper-level students. May be repeated when topic varies.
3311 Intermediate Accounting I (3-3-0) A course in expanded financial accounting theory, concepts, and accounting applications involved in accounting for current assets; property, plant and equipment; and intangible assets. This course is designed to equip the accounting major with theory concepts critical to continuation into more advanced accounting courses. Prerequisite: ACCT 2312. Fall.
3312 Intermediate Accounting II (3-3-0) Expanded financial accounting theory, concepts, and accounting applications involved in accounting for current and long-term liabilities, stockholders equity, operations, and financial measurement and disclosure. This course continues the theory preparation required for more advanced accounting courses. Prerequisite: ACCT 3311. Spring
3313 Cost Accounting (3-3-0) Detailed study of the primary management accounting application of cost accounting as it relates to manufacturing and other business organizations. Job order and process costing systems are presented along with the theory of costs and various approaches to cost allocation. Prerequisite: ACCT 2312. Spring
3315 Individual Income Tax (3-3-0) Federal income taxation of individuals applicable to personal, business, and property transactions. Basic taxation principles and procedures are presented for the reporting, payment, administration, and enforcement aspects of federal taxation. Prerequisite: ACCT 2312. Fall
3320 Accounting Systems (3-3-0) Analysis and application of manual and computerized processes of financial accounting systems typical of those found in business. Preparation of a complete, integrated system of accounting using manual techniques is required. A computerized accounting system using popular accounting application software is also required. Prerequisites: ACCT 2312 and CSCI 1303. Fall
4099 (1-4 hours credit) Special Topics Designed to meet the special needs of upper-level students. May be repeated when topic varies.
4311 Auditing and Professional Responsibility (3-3-0) Study of financial auditing standards and procedures to prepare accounting majors for this significant aspect of public accounting. Theory and practice are combined to enable the student to be prepared to conduct audits of various types of organizations. Prerequisite: ACCT 3320 or consent of the instructor. Fall
4316 Corporate & Partnership Income Tax (3-3-0) Federal income taxation of partnerships, corporations, and estates and trusts is presented. Miscellaneous other federal taxes are presented for familiarization. This course is an accelerated study of the theory and process of federal taxation of organizations other than individuals. Prerequisite: ACCT 2312. Spring
4317 Advanced Accounting (3-3-0) A detailed study of financial accounting theory and external reporting with an emphasis on business combinations, international accounting, SEC reporting requirements of publicly listed companies, and partnerships issues. Prerequisite: ACCT 3312. Fall
4319 Accounting Theory (3-3-0) Study of the conceptual framework of accounting theory including goals, principles, and applications; also including generally accepted accounting principles as determined by Financial Accounting Standards Board. Prerequisite: ACCT 3312 or concurrent enrollment.
4321 Governmental and Nonprofit Entities (3-3-0) A course in specialized financial accounting related to state and local governments and governmental agencies, and non-profit organizations. Introduces the theory and process of fund accounting and reporting in accordance with generally accepted accounting principles for these organizations. Prerequisite: ACCT 2312. Spring
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