Accounting (ACCT)

23020 Introduction to Financial Accounting (3)
Introduction to principles of accounting as they relate to financial accounting and the preparation of financial statements. Prerequisite: none.

23021 Introduction to Managerial Accounting (3)
Introduction to principles of accounting as they relate to managerial accounting, including cost relationships. Prerequisite: ACCT 23020.

33000 Fundamental Tax Procedures (3)
Non-essential presentation of federal income tax laws and regulations as they relate to individuals. Prerequisite: cumulative 2.50 GPA; and ACCT 23020 or ACTT 11000; and ACCT 23021 or ACTT 11001; not open to accounting (ACCT) majors.

33001 Corporate Accounting I (3)
The review of the accounting cycle; financial statement preparation; accounting for sales, receivables, inventory, current liabilities and fixed assets. Written communication and professional accounting research skills are emphasized. Prerequisite: cumulative 2.50 GPA; and accounting (ACCT) major; and ACCT 23021 or ACTT 11001.

33004 Introduction to Accounting Systems (3)
Provides an overview of accounting information systems with emphasis on systems design and internal controls. Interpersonal skills and computer applications are emphasized. Prerequisites: cumulative 2.50 GPA; and accounting (ACCT) major; and ACCT 23021 or ACTT 11001.

33010 Cost Accounting (3)
Cost accounting for manufacturing and service organizations including cost determination, cost analysis, and reporting costs for decision-making, planning and control. Ethical decision-making and computer applications are emphasized. Prerequisites: cumulative 2.50 GPA; and accounting (ACCT) major; and ACCT 33001 and 33004.

33012 Corporate Accounting II (3)
Accounting for long-term liabilities, debt and equity investments, leases, pensions, and other post-retirement benefits, income tax allocation, and owners’ equity; statement of cash flows. Verbal communication and professional accounting research skills are emphasized. Prerequisites: cumulative 2.50 GPA; and accounting (ACCT) major; and ACCT 33001 and 33004.

33061 Financial Reporting Issues and Analysis (3)
Issues relative to the balance sheet, income statement and cash flow statement. Topics include assets, liabilities, owner’s equity, revenue recognition, EPS, deferred taxes and pensions. Cannot be counted toward accounting major. Prerequisite: cumulative 2.50 GPA; and ACCT 23032 or ACTT 11001; not open to accounting (ACCT) majors.

33063 Cost Control and Analysis for Management (3)
Cost accounting concepts and procedures; analysis of revenue, cost and income variances. Open only to non-contiguous majors; cannot count toward accounting major. Prerequisite: cumulative 2.50 GPA; and ACCT 23021 or ACTT 11001; not open to accounting (ACCT) majors.

43010 Principles of Auditing and Control (3)
Integration of concepts and practical aspects of auditing. The importance of strong controls is stressed. Ethical decision-making and written communication skills are emphasized. Prerequisites: cumulative 2.50 GPA; and senior standing; and accounting (ACCT) major; and ACCT 33010 and 33012. This course may be used to satisfy the writing-intensive requirement with approval of major department.

43013 Advanced Management Accounting (3)
Advanced techniques and issues in costing and accounting measurement for management planning, decision-making and control. Professional accounting research, verbal communication and ethical decision-making skills are emphasized. Prerequisite: cumulative 2.50 GPA; and senior standing; and accounting (ACCT) major; and ACCT 33010 and 33012.

43014 Advanced Accounting Systems (3)
Emphasizes the analysis, design and implementation of accounting information systems and internal controls. Written communication, ethical decision-making and computer application skills are emphasized. Prerequisite: cumulative 2.50 GPA; and senior standing; and accounting (ACCT) major; and ACCT 33001 and 33004 and 33010 and 33012.

43020 Corporate Accounting III (3)
Business combinations, consolidated financial statements, specialized disclosures; foreign currency impacts; inter-corporate investments. Professional accounting research and interpersonal skills are emphasized. Prerequisites: cumulative 2.50 GPA; and senior standing; and accounting (ACCT) major; and ACCT 33001 and 33004 and 33010 and 33012 and 43031.

43031 Income Taxation (3)
Basic concepts of income recognition and deductions for individuals and corporations. Detailed coverage of the taxation of C corporations. Written communication skills are emphasized. Prerequisite: cumulative 2.50 GPA; and senior standing; and accounting (ACCT) major; and ACCT 33001 and 33004 and 33010 and 33012.

43033 Income Tax II (3)
Advanced partnership and corporate tax problems; estate and gift taxation; tax administration and practice. Professional accounting research and written communication skills are emphasized. Prerequisite: cumulative 2.50 GPA; and senior standing; and accounting (ACCT) major; and ACCT 33001 and 33004 and 33010 and 33012 and 43031.

43034 Nonprofit Accounting and Auditing (3)
Unique nonprofit, financial reporting, managerial accounting and financial and operating audits for government and nonprofit entities. Professional accounting research, written communication and ethical decision-making skills are emphasized. Prerequisite: cumulative 2.50 GPA; and senior standing; and accounting (ACCT) major; and ACCT 33001 and 33004 and 33010 and 33012.

43092 Accounting Internship (3)
(Repeatable for credit) Study of activities related to concurrent on-the-job experience with cooperating industrial and public accounting firms. Professional accounting research and written communication skills are emphasized. S/U grading. Prerequisites: junior standing and accounting (ACCT) major and special approval.

43093  Variable Title Workshop in Accounting (1-3)
(Repeatable for credit) To be determined when a specific course is proposed for a particular term. S/U grading. Prerequisite: senior standing and accounting (ACCT) major and special approval.

43095  Special Topics: Accounting (1-3)
(Repeatable for credit) Special topics course that will be offered periodically with different topics and different faculty involved each time the course is offered. Prerequisites: senior standing and accounting (ACCT) major and special approval.

43096  Individual Investigation in Accounting (1-3)
(Repeatable for credit) Open only to senior majors in accounting with special approval of advisor. Prerequisites: senior standing and accounting (ACCT) major and special approval.