Acct 211 — Accounting Principles 3
Introduces the fundamental principles of accounting. The course covers classification of accounts, debits/credits, the basic financial statements, adjusting/closing entries, and other components of the accounting cycle. Other topics include special journals, current assets, inventories, plant assets, and payroll. Fall, Spring.
Acct 212 — Accounting Principles 3
Concludes the accounting principles sequence. Topics covered are accounting theory, partnership accounting, corporate accounting, bonds payable, investments, statement of cash flows, and financial statement analysis. Prerequisite: Acct 211 — Accounting Principles. Fall, Spring.
Acct 301 — Computerized Accounting 3
Uses Great Plains Accounting software to do accounting projects. Students learn to journalize, post, print reports, print financial statements, and find and correct posting errors in both DOS and Windows based software. Fall, Spring.
Acct 331 — Intermediate Accounting 4
An intensive study of financial accounting theory and practical applications as it relates to the preparation and analysis of financial statements, current assets, current liabilities, plant and equipment, and their related revenue and expenses. Prerequisite: Acct 212 — Accounting Principles. Fall
Acct 332 — Intermediate Accounting 4
Special accounting application as to preparation and analysis of financial statements with emphasis on investments, liabilities, income taxes, leases, pensions, owner's equity, earnings per share, statement of cash flow, and special topics relating to accounting. Prerequisite: Acct 331 — Intermediate Accounting. Spring
A detailed study of federal tax law as applied to individual tax preparation with emphasis on tax determination of gross income, itemized deductions, gains and losses, and depreciation. Prerequisite: Acct 212 — Accounting Principles. Fall
An advanced study of tax topics for corporations, partnerships, gift taxes, and estate taxes. Prerequisite: Acct 333 — Income Tax. Spring
A study of accounting information as a management decision tool. Topics include production costs, activity-based costing, job costing, budgets, standard costs, and variances. The course focuses on the manufacturing environment, but there is some coverage of merchandising and service sectors. Prerequisite: Acct 212 — Accounting Principles. Fall
A continuation of the study of accounting implications in managerial decisions. Emphasis will be on cost allocation, process costing, and capital budgeting. Prerequisite: Acct 351 — Cost Accounting. Spring
Acct 353 — Government and Non-profit Accounting 3
Provides an overview of accounting for non-profit entities. The course focuses on the use of special funds for municipalities and state governments, colleges and universities, hospitals and other health care entities, voluntary health and welfare organizations, and other non-profit organizations. Preparation of budgets and statements will also be covered. Prerequisite: Acct 212 — Accounting Principles. Spring
Acct 406 — Advanced Accounting 3
A study of specialized problems in accounting. The course addresses accounting for partnerships, branches, and business combinations. Prerequisite: Acct 332 — Intermediate Accounting. Fall
A comprehensive course introducing the fundamental concepts of auditing including audit program design, the public accounting environment, the audit report, professional ethics, and related matters. Prerequisite: Acct 332 — Intermediate Accounting. Fall
Advanced business law and accounting topics for the student who intends to sit for the CPA examination. Restricted to senior accounting majors. Spring