2021-2022 Undergraduate Catalog 
    
    May 02, 2024  
2021-2022 Undergraduate Catalog [ARCHIVED CATALOG]

Course Descriptions


 

Accounting

  
  • ACCT HI - Honors in Accounting


    3 Semester Hours
  
  • ACCT HII - Honors in Accounting


    4 Semester Hours
  
  • ACCT 2000 - Principles of Financial Accounting


    4 Semester Hours
    ACCT-2000 explores the basic concepts, systems, and terminology of accounting data in modern accounting leading to the interpretation for decision-making by external users.  The course emphasizes understanding of general-purpose financial statements.  

    Prerequisites: Sophomore standing required.
  
  • ACCT 2010 - Management Accounting, Budgeting, & System Controls


    4 Semester Hours
    ACCT-2010 is a survey of principles of managerial accounting and controllership issues, including cost behavior, cost-volume-profit analysis, absorption and variable costings methods, budgeting, performance analysis, and internal control systems.

    Prerequisites: ACCT 2000  
  
  • ACCT 2750 - Special Topics


    4 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 2751 - Special Topics


    1 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 2752 - Special Topics


    2 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 2753 - Special Topics


    3 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 3000 - Intermediate Financial Accounting I


    4 Semester Hours
    ACCT-3000 focuses on the conceptual framework of financial reporting that emphasizes the accounting model, the rationale underlying generally accepted accounting principles, and the external disclosure consequences of corporate decisions.

    Prerequisites: ACCT 2000 ; ACCT 2010  
  
  • ACCT 3010 - Intermediate Financial Accounting II


    4 Semester Hours
    ACCT-3010 is a continuation of Intermediate Financial Accounting (ACCT 3000 ), with a focus on issues relating to financial reporting by public corporations, stockholders equity, long-term liabilities, cash flow, and income reporting.

    Prerequisites: ACCT 3000  
  
  • ACCT 3700 - Undergraduate Research


    4 Semester Hours
  
  • ACCT 3701 - Undergraduate Research


    1 Semester Hours
  
  • ACCT 3702 - Undergraduate Research


    2 Semester Hours
  
  • ACCT 3703 - Undergraduate Research


    3 Semester Hours
  
  • ACCT 3750 - Special Topics


    4 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 3751 - Special Topics


    1 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 3752 - Special Topics


    2 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 3753 - Special Topics


    3 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 3800 - Directed Study


    4 Semester Hours
    Course is offered when a student needs a special subject covered to meet a professional requirement or wants to work with an instructor to look more deeply into a particular aspect of a discipline. Instructor consent required.

  
  • ACCT 3801 - Directed Study


    1 Semester Hours
    Course is offered when a student needs a special subject covered to meet a professional requirement or wants to work with an instructor to look more deeply into a particular aspect of a discipline. Instructor consent required.

  
  • ACCT 3802 - Directed Study


    2 Semester Hours
    Course is offered when a student needs a special subject covered to meet a professional requirement or wants to work with an instructor to look more deeply into a particular aspect of a discipline. Instructor consent required.

  
  • ACCT 3803 - Directed Study


    3 Semester Hours
    Course is offered when a student needs a special subject covered to meet a professional requirement or wants to work with an instructor to look more deeply into a particular aspect of a discipline. Instructor consent required.

  
  • ACCT 4000 - Federal Taxation of Income


    4 Semester Hours
    ACCT-4000 prepares students to examine the sources of tax law relating to individual taxpayers, and to gain orientation and practical experience in preparing tax forms and meeting filing requirements.

    Prerequisites: ACCT 2000 ; ACCT 2010  
  
  • ACCT 4010 - Auditing I


    4 Semester Hours
    ACCT-4010 includes the environment of the auditing sector in business and the role of auditing in society.  Topics include the legal and ethical responsibilities of accountants; professional auditing standards; the acquisition, evaluation, and documentation of audit evidence; and reports on the results of the auditing engagement. 

    Prerequisites: ACCT 3010  
  
  • ACCT 4020 - Advanced Financial Accounting


    4 Semester Hours
    ACCT-4010 explores financial accounting and reporting for selected noncorporate entities, such as partnerships and governmental units, and for multicorporate or consolidated business enterprises.  Selected accounting topics concerning multinational enterprises are introduced. 

    Prerequisites: ACCT 3010  
  
  • ACCT 4060 - Governmental/Non-Profit Accounting


    4 Semester Hours
    ACCT-4060 explores principles and applications appropriate to governmental and other non-profit institutitions, with an emphasis on budgeting and fund accounting.

    Prerequisites: ACCT 2000 ; MGMT 2000 ; MRKT 3000  
  
  • ACCT 4080 - Advanced Managerial Accounting


    4 Semester Hours
    ACCT-4080 focuses on how accounting information can be used for internal decision making.  The course involves an advanced study of managerial and cost topics related to variable and fixed costs, cost-volume-profit analysis, and responsibility accounting.  

    Prerequisites: ACCT 2000 ; ACCT 2010  
  
  • ACCT 4700 - Undergraduate Research


    4 Semester Hours
  
  • ACCT 4701 - Undergraduate Research


    1 Semester Hours
  
  • ACCT 4702 - Undergraduate Research


    2 Semester Hours
  
  • ACCT 4703 - Undergraduate Research


    3 Semester Hours
  
  • ACCT 4750 - Special Topics


    4 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 4751 - Special Topics


    1 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 4752 - Special Topics


    2 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 4753 - Special Topics


    3 Semester Hours
    This course addresses areas not covered in other courses. It may be repeated for credit with different topics.

  
  • ACCT 4800 - Directed Study


    4 Semester Hours
    Course is offered when a student needs a special subject covered to meet a professional requirement or wants to work with an instructor to look more deeply into a particular aspect of a discipline. Instructor consent required.

  
  • ACCT 4801 - Directed Study


    1 Semester Hours
    Course is offered when a student needs a special subject covered to meet a professional requirement or wants to work with an instructor to look more deeply into a particular aspect of a discipline. Instructor consent required.

  
  • ACCT 4802 - Directed Study


    2 Semester Hours
    Course is offered when a student needs a special subject covered to meet a professional requirement or wants to work with an instructor to look more deeply into a particular aspect of a discipline. Instructor consent required.

  
  • ACCT 4803 - Directed Study


    3 Semester Hours
    Course is offered when a student needs a special subject covered to meet a professional requirement or wants to work with an instructor to look more deeply into a particular aspect of a discipline. Instructor consent required.

  
  • ACCT 4850 - Internship


    4 Semester Hours
    An internship in which a student works under the supervision of the department.

  
  • ACCT 4851 - Internship


    1 Semester Hours
    An internship in which a student works under the supervision of the department.

  
  • ACCT 4852 - Internship


    2 Semester Hours
    An internship in which a student works under the supervision of the department.

  
  • ACCT 4853 - Internship


    3 Semester Hours
    An internship in which a student works under the supervision of the department.

  
  • ACCT 4900 - Advanced Accounting Topics


    4 Semester Hours
    ACCT-4900 is a seminar course that examines the current professional accounting environment and addresses issues, such as reporting for consolidated business enterprises. Additionally, the course compares and contrasts U.S. accounting with other international models, along major reporting areas.   Course requirements include written group project reports and oral presentations by students. 

    Prerequisites: ACCT 3000 ; ACCT 3010  
    Prerequisite/Corequisite: ACCT 4000 ; ACCT 4010