| ACCT23020 INTRO TO FIN ACCOUNTING |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| INTRODUCTION TO PRINCIPLES OF ACCOUNTING AS
THEY RELATE TO FINANCIAL ACCOUNTING AND THE PREPARATION OF FINANCIAL
STATEMENTS. PREREQUISITE: 28 OR MORE SEMESTER HOURS. |
| ACCT23021 INTRO TO MGR ACCOUNTING |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| INTRODUCTION TO PRINCIPLES OF ACCOUNTING AS
THEY RELATE TO MANAGERIAL ACCOUNTING, INCLUDING COST RELATIONSHIPS.
PREREQUISITE: ACCT 23020. |
| ACCT33000 FUND TAX PROCEDURE |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| NONTECHNICAL PRESENTATION OF FEDERAL INCOME
TAX LAWS AND REGULATIONS AS THEY RELATE TO INDIVIDUALS. PREREQUISITE:
JUNIOR STANDING; NONACCOUNTING MAJORS; SEE NOTES 2 AND 3. |
| ACCT33001 CORPORATE ACCOUNTING I |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| THE REVIEW OF THE ACCOUNTING CYCLE;
FINANCIAL STATEMENT PREPARATION; ACCOUNTING FOR SALES, RECEIVABLES,
INVENTORY, CURRENT LIABILITIES AND FIXED ASSETS. WRITTEN COMMUNICATION
SKILLS ARE EMPHASIZED. PREREQUISITE: ACCT 23021; SEE CURRENT CATALOG
NOTES 1 AND 2. |
| ACCT33004 INTRO-ACCT SYSTEMS |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| STUDY OF ACCOUNTING INFORMATION SYSTEMS WITH
EMPHASIS ON INTERNAL CONTROLS. DESIGN AND APPLICATION OF SPREADSHEETS
ARE INTEGRATED THROUGHOUT THE COURSE. MICROCOMPUTER SKILLS IN
ACCOUNTING ARE EMPHASIZED. PREREQUISITES: ACCT 23021 AND M&IS 24053. |
| ACCT33010 COST ACCOUNTING |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| COST ACCOUNTING FOR MANUFACTURING AND
SERVICE ORGANIZATIONS INCLUDING COST DETERMINATION, COST ANALYSIS, AND
REPORTING COSTS FOR DECISION-MAKING, PLANNING AND CONTROL.
MICROCOMPUTER SKILLS IN ACCOUNTING ARE EMPHASIZED. PREREQUISITES: ACCT
33001 AND 33004. |
| ACCT33012 CORPORATE ACCOUNTING II |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| 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 SKILLS IN ACCOUNTING EMPHASIZED.
PREREQUISITES: ACCT 33001 AND 33004. |
| ACCT33061 FIN REPORT ISSUES & ANAL |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| 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 TOWARDS ACCOUNTING MAJOR. PREREQUISITE: JUNIOR
STANDING; ACCT 23021; SEE NOTES 2 AND 3. |
| ACCT33063 COST CNTRL/ANAL FOR MGMT |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| COST ACCOUNTING CONCEPTS AND PROCEDURES;
ANALYSIS OF REVENUE, COST AND INCOME VARIANCES. OPEN ONLY TO
NON-ACCOUNTING MAJORS; CANNOT COUNT TOWARDS ACCOUNTING MAJOR.
PREREQUISITE: ACCT 23021; NONACCOUNTING MAJORS; SEE NOTES 2 AND 3. |
| ACCT43010 PRNCPLS OF AUDIT & CNTRL |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| INTEGRATION OF CONCEPTS AND PRACTICAL
ASPECTS OF AUDITING. THE IMPORTANCE OF STRONG CONTROLS IS STRESSED.
THIS COURSE MAY BE USED TO SATISFY THE WRITING-INTENSIVE COURSE
GRADUATION REQUIREMENT WITH APPROVAL OF MAJOR DEPARTMENT.
PREREQUISITES: ACCT 33010 AND 33012. |
| ACCT43013 ADVANCED MGMT ACCOUNTING |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| ADVANCED TECHNIQUES AND ISSUES IN COSTING
AND ACCOUNTING MEASUREMENT FOR MANAGEMENT PLANNING, DECISION-MAKING AND
CONTROL. PROFESSIONAL ACCOUNTING RESEARCH AND TEAMWORK SKILLS ARE
EMPHASIZED. PREREQUISITE: ACCT 33010; SEE NOTES 1 AND 2. |
| ACCT43014 ADV ACCOUNTING SYSTEMS |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| READINGS AND CASES IN THE ANALYSIS, DESIGN
AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS. ADVANCED
SPREADSHEET AND DATA BASE APPLICATIONS. PREREQUISITE: ACCT 33014; SEE
NOTES 1 AND 2. |
| ACCT43020 CORPORATE ACCOUNTING III |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| BUSINESS COMBINATIONS, CONSOLIDATED
FINANCIAL STATEMENTS, SPECIALIZED DISCLOSURES; FOREIGN CURRENCY
IMPACTS; INTERCORPORATE INVESTMENTS. VERBAL COMMUNICATION AND
WORKING-IN-TEAMS SKILLS ARE EMPHASIZED. PREREQUISITES: ACCT 33012 AND
43031. |
| ACCT43031 INCOME TAXATION |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| BASIC CONCEPTS OF INCOME RECOGNITION AND
DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS. DETAILED COVERAGE OF THE
TAXATION OF C CORPORATIONS. PROFESSIONAL ACCOUNTING RESEARCH AND
WRITTEN COMMUNICATION SKILLS ARE EMPHASIZED. PREREQUISITE: ACCT 33012;
SEE CURRENT CATALOG NOTES 1 AND 2. |
| ACCT43033 INCOME TAX II |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| ADVANCED PARTNERSHIP AND CORPORATE TAX
PROBLEMS; ESTATE AND GIFT TAXATION; TAX ADMINISTRATION AND PRACTICE.
PREREQUISITE: ACCT 33031. |
| ACCT43034 NONPROFIT ACCT & AUDTNG |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| UNIQUE NONPROFIT, FINANCIAL REPORTING,
MANAGERIAL ACCOUNTING AND FINANCIAL AND OPERATING AUDITS FOR GOVERNMENT
AND NONPROFIT ENTITIES. PROFESSIONAL ACCOUNTING RESEARCH AND TEAMWORK
SKILLS ARE EMPHASIZED. PREREQUISITE: ACCT 33012. |
| ACCT43092 ACCT INTERNSHIP |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
U |
| STUDY OF ACTIVITIES RELATED TO CONCURRENT
ON-THE-JOB EXPERIENCE WITH COOPERATING INDUSTRIAL AND PUBLIC ACCOUNTING
FIRMS. S/U GRADING. PREREQUISITES: JUNIOR STANDING; PERMISSION OF
INSTRUCTOR; SEE NOTES 1 AND 2. |
| ACCT43093 VT-WKSP-ACCT |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
1 TO 3 |
| Class Level: |
U |
| TO BE DETERMINED WHEN A SPECIFIC COURSE IS PROPOSED FOR A PARTICULAR TERM. S/U GRADED. PREREQUISITE: PERMISSION. |
| ACCT43095 SPECIAL TOPICS: ACCOUNTING |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
1 TO 3 |
| Class Level: |
U |
| SPECIAL TOPICS COURSE THAT WILL BE OFFERED
PERIODICALLY WITH DIFFERENT TOPICS AND DIFFERENT FACULTY INVOLVED EACH
TIME THE COURSE IS OFFERED. SENIOR STANDING. PERMISSION. SEE NOTES 1
AND 2 |
| ACCT43096 INDIV INVEST-ACCOUNTING |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
1 TO 3 |
| Class Level: |
U |
| OPEN ONLY TO SENIOR MAJORS IN ACCOUNTING
WITH PERMISSION OF ADVISER. PREREQUISITES: SENIOR ACCOUNTING MAJORS;
PERMISSION; SEE NOTES 1 AND 2. |
| ACCT53013 ADVANCED MGMT ACCOUNTING |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
G |
| ADVANCED TECHNIQUES AND ISSUES IN COSTING
AND ACCOUNTING MEASUREMENT FOR MANAGEMENT PLANNING, DECISION MAKING AND
CONTROL. PROFESSIONAL ACCOUNTING RESEARCH AND TEAMWORK SKILLS
EMPHASIZED. PREREQUISITE: ACCT 33012 AND 33010. GRADUATE STANDING. |
| ACCT53014 ADV ACCOUNTING SYSTEMS |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
G |
| READINGS AND CASES IN THE ANALYSIS, DESIGN
AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS. ADVANCED
SPREADSHEET AND DATABASE APPLICATIONS. GRADUATE STANDING. |
| ACCT53034 NONPROFIT ACCT & AUDTNG |
| College: | College of Business Administration |
| Dept: |
Accounting |
| Credits: |
3 |
| Class Level: |
G |
| UNIQUE NON-PROFIT, FINANCIAL REPORTING,
MANAGERIAL ACCOUNTING, AND FINANCIAL AND OPERATING AUDITS FOR
GOVERNMENT AND NON-PROFIT ENTITIES. PROFESSIONAL ACCOUNTING RESEARCH
AND TEAMWORK SKILLS ARE EMPHASIZED. PREREQUISITE: ACCT 33012 OR
PERMISSION OF THE INSTRUCTOR. GRADUATE STANDING. |