Accounting Courses

ACCT 2803 Principles of Financial Accounting

A study of the language of business and how accounting communicates useful information through general-purpose financial statements to people outside the business entity.
Prerequisite: MATH 1253 or successful completion of an algebra placement exam. Fall

ACCT 2903 Principles of Managerial Accounting

The continued study of basic accounting concepts with emphasis placed on specific accounting information needed by management to support day-to-day and long-term operations.
Prerequisite: MATH 1253 or successful completion of an algebra placement exam. Spring.

ACCT 3403 Intermediate Accounting I

An overview of accounting principles and the clarification of accounts presented within general-purpose financial statements. An emphasis on current accounting literature and financial accounting theory.
Prerequisite: ACCT 2803 and ACCT 2903. Fall.

ACCT 3431 Intermediate Accounting I Lab

Practical applications of accounting problems to run concurrently with ACCT 3403.

ACCT 3503 Intermediate Accounting II

The continued study of financial accounting and issues related to stockholders' equity, income measurement, and analysis of general-purpose financial statements. An emphasis on current accounting literature and financial accounting theory. Prerequisite: ACCT 3403. Spring.

ACCT 3531 Intermediate Accounting II Lab

Practical applications of accounting problems to run concurrently with ACCT 3503.

ACCT 3603 Federal Income Tax Accounting

An introduction to current federal tax laws relating to individuals: determination of adjusted gross income, itemized deductions, exclusions and exemptions, gains and losses, determination of tax liability, withholding calculations, and tax planning. Fall, odd years.

ACCT 3803 Cost Accounting

Cost accounting deals with the planning and controlling of business operations. It considers policy-making decisions using long-range planning. This course combines two perspectives of management accounting: the techniques available and their behavioral implications. Prerequisite: ACCT 2803 and ACCT 2903. Spring, even years.

ACCT 4103 Accounting Software Applications

In this course computers are used to apply the principles and procedures of accrual accounting. Computer accounting applications include general ledger, accounts receivable, accounts payable, invoicing payroll, inventory, and job costs. January term.

ACCT 4881-4884 Internship

Students work with cooperating firms for on-the-job training. This course provides students the opportunity to test decision-making skills, problem solving skills and knowledge acquired in the classroom. It also provides exposure to the opportunities, demands and rewards of a particular career field. Written reports to be submitted by the firm and by the student to the professor. Consent of the professor is required before enrollment. Fall, Spring and Summer.

ACCT 4403 Auditing

A study of generally accepted auditing standards and procedures relating to the examination of financial statements prepared by independent certified public accountants.
Prerequisite: ACCT 2803 and ACCT 2903. Fall, even years.

ACCT 4503 Advanced Accounting

An advanced and extensive study of consolidated financial statements. Also foreign currency translation, international accounting, and other special topics to be discussed.
Prerequisite: ACCT 3503. Fall, even years.

ACCT 4863 Research Topics in Accounting

An investigation into the changing environment of the accounting profession. This course will introduce accounting research methods and literature review. Topics may include accounting theory, not-for-profit accounting, computer applications in accounting, or additional relevant topics.
Prerequisite: consent of the instructor. Elective.

ACCT 4971-4973 Directed Study