Accounting Courses


ACCT 3070 Federal Income Tax I - Individual (3). (Formerly AC 307) Determination of taxable income and other aspects of tax accounting are emphasized. Particular attention is given to preparation of federal income tax returns for individuals following the Internal Revenue Code (IRC). Tax research methodology is introduced. Prerequisite: ACCT 2020.

ACCT 3110 Intermediate Accounting I (3). (Formerly AC 311) Broad theoretical structure of accounting including underlying environmental assumptions, expanded review of the accounting cycle and components of financial statements. Emphasis is placed on the accounting process and future and present value concepts. Theory and practice of accounting, emphasizing need for and use of accounting information in measuring and evaluating an entity’s business income and financial status. Prerequisite: ACCT 2020.

ACCT 3120 Intermediate Accounting II (3). (Formerly AC 312) A discussion of property, plant, and equipment, intangibles, and corporate debt and equity capital structure. In-depth application of accounting concepts to liabilities and investments, income taxes, earnings per share, and cash flows. Prerequisite: ACCT 3110.

ACCT 3130 Intermediate Accounting III (3). (Formerly AC 313) Emphasis is placed on special problem areas in accounting including incomplete data, pensions, leases, price-level accounting, entities in financial difficulty and circumstances unique to SEC reporting. In-depth discussion and analysis of financial statements. Prerequisite: ACCT 3120.

ACCT 3140 Cost Accounting (3). (Formerly AC 314) Use of accounting data to: identify cost/managerial accounting concepts; explain cost functions, cost classifications, relevant costs, cost-volume profit analysis, and cost allocations. The use of accounting data for cost control, profit planning, operational and capital budgeting, performance evaluation, and managerial decision making. Prerequisite: ACCT 2020.  

ACCT 3200 Accounting Information Systems (3). (Formerly AC 320) Principles underlying the establishment of effective accounting systems in business enterprises. Basic concepts and problems in the consideration of accounting as an information system. Theoretical and pragmatic tools for analysis of accounting systems. Prerequisite: ACCT 2020.

ACCT 4010 Advanced Accounting - Consolidation (3). (Formerly AC 401) In-depth application of accounting concepts, theories, and conventions to recording and reporting of problems arising from business combinations, branch operations, as well as business operations in foreign countries. Consolidated balance sheets, income statements, and retained earnings statements. Home office and branch accounting, foreign exchange, foreign subsidiaries, segment and interim reporting, partnerships, joint ventures, consignments, and installment sales. Prerequisite: ACCT 3120.  

ACCT 4030 Governmental/NFP ACCOUNTING (3). (Formerly AC 403) Application of accounting concepts, theories, and conventions to recording and reporting of problems arising from the use of non-corporate forms of organizations, business combinations, special types of sales contracts, and public-sector accounting as applied to government. Prerequisite: ACCT 3110.

ACCT 4170 Federal Income Tax II - Corp/Part/Fiduciary (3). (Formerly AC 417) Corporate, Partnership, Gift, Estate, and Trust federal tax returns are analyzed based on research of the IRC, Treasury Regulations, etc. Prerequisite: ACCT 3070.

ACCT 4190 Advanced Cost Accounting (3). (Formerly AC 419) This course covers advanced managerial accounting concepts, techniques for decision making, capital budgeting, transfer pricing, decision models, inventory management, behavioral accounting, inventory systems and yield/mix models of profit maximization. Prerequisite: ACCT 3140.  

ACCT 4220 Accounting Theory (3). (Formerly AC 422) A study of propositions, axioms, theories, controversial accounting concepts, authoritative statements, research studies of professional organizations, and professional problems. Critical evaluation of concepts, assumptions, principles, and analytical methodologies of accounting and their application to factual situations. Prerequisite: ACCT 3120.

ACCT 4230 Auditing Theory (3). (Formerly AC 423) This course addresses theory and principles of audit practice and procedures in accordance with generally accepted auditing standards, the auditor’s professional code of ethics, the legal liability of the auditor, audit reports, and other accounting services and reports. Prerequisites: ACCT 3200 and ACCT 3110.

ACCT 4250 International Accounting (3). (Formerly AC 425) Introduction to international accounting standards and a survey of foreign accounting standards. Major international issues of financial accounting, currency transactions and translations, transfer prices, and management planning and control are addressed. Prerequisite: FINA 3300.

ACCT 4800 Accounting Internship (3). (Formerly AC 480) Internships are designed to provide accounting students supervised practical learning experiences in public, industry, governmental, or not-for-profit entities. Work experience enhances theory and classroom studies. Student activity and progress must be monitored and evaluated by an assigned senior department faculty. Prerequisites: Consent of Department Head and full admission to the College of Business.

ACCT 4990 Independent Study (1-3). (Formerly AC 499) A course which allows outstanding accounting students to investigate, in depth, approved accounting topics of the student’s choice. Studies will be coordinated by a senior department faculty member. Prerequisite: Consent of Department Head.


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