Course Listing

Examines the generally accepted accounting principles relating to the preparation of financial statements. The student will study, in depth, the valuation and disclosure problems associated with the assets of the enterprise. The accounting framework and pronouncements of the Financial Accounting Standards Board are emphasized.

Prerequisites: Pre-Req: 60.202 Accounting/Managerial; also 'C' or above required in 60.301.

Presents the in-depth study of the valuation and disclosure issues associated with corporate liabilities and stockholders' equity. Emphasis is placed on the statements of the Financial Accounting Standards Board.

Prerequisites: Pre-Req: 60.301 Intermediate Acct I with 'C' or above, and 'C' or above required in 60.302.

Presents accounting as a system designed to meet the needs of external and internal users. Accounting information system concepts are emphasized. Topics include accounting transaction cycles, internal controls, and systems development processes.

Prerequisites: Pre-Req: 60.302 Intermediate Accounting II with 'C' or above; 63.301Mgmt Information Systems; & 'C' or above required in 60.303.

An examination of the manufacturing function from the view of the cost accountant. Managerial control of the elements of product costs will be studied with an emphasis on cost accumulation systems both historical and estimated.

Prerequisites: Pre-Req: 60.301 Intermediate Acct I with 'C' or above.

This course is an upper-level management accounting course for non-accounting majors. It takes a decision-oriented approach and focuses on the manager's view, as opposed to the accountants view, of the decision process and its related information needs. Traditional cost accounting and new cost management models will be explored and contrasted, but the emphasis will be on management systems which examine a proactive role in planning, managing, and reducing costs.

Prerequisites: Pre-Req: 60.202 AcctngManagerial; non-Accounting majors.

Explores issues in accounting for large, multinational business entities. Consolidation, mergers, home office/branch accounting, international accounting topics, partnership and nonprofit organizations are also examined.

Prerequisites: Pre-Req: 60.302 Intermediate Accounting II with 'C' or above.

This course will explore in greater depth those topics covered in 60.401 and additional relevant financial topics.

Prerequisites: Pre-req: 60.401 Advanced Accounting I.

An examination of the purposes of financial statement audits. The following topics will be examined in depth: auditing standards, professional ethics, legal responsibilities, internal control, audit evidence, financial statement disclosures and audit reports.

Prerequisites: Pre-Req: 60.303 Acct Information Systems with 'C' or above.

Deals with the basic rules and regulations of the Internal Revenue Code as it affects the individual and the corporation. An understanding of the code is developed through lectures, assigned readings, research, and the solution to a wide variety of problems.

Prerequisites: Pre-req: 60.202 Acct/Managerial.

Deals with the rules and regulations of the Internal Revenue Code as it affects corporations, estates, and trusts. Emphasis will be on special corporate problems, including incorporation, distributions, and liquidations.

Prerequisites: Pre-Req: 60.431 Federal Income Taxes.

In any particular semester, this course examines theory and methods of accounting for state and local governments or a combination of the more significant governmental accounting topics and accounting for colleges and universities, hospitals, and other not-for-profit institutions. In either case, government expenditure control through the use of encumbrance accounting will be examined.

Prerequisites: Pre-Reqs: 60.302, 49.201/202, 60.201, 42.101/102, 47.101, 48.101, 49.211 or 92.183 or 92.183, 14.286 and 'C' and Plan Bus.

Functions and procedures of the controller in modern business are examined. Emphasis is placed upon control systems, which safeguard assets and assist in efficient utilization of the firms resources. Special attention is placed upon long-range operational planning and control.

Arrangements must be made with department internship coordinator.

An opportunity fo students to carry out individualized study relating to the field of accounting under the supervision of a member of the accounting faculty.

Presents a comprehensive and detailed exposure to basic accounting theory. Beginning with the accounting equation, the student is introduced to the accounting cycle, preparation of the Statement of Financial Position and the Income Statement. Accounting for the assets of a firm will also be discussed.

Emphasizes accounting for corporations, treatment of stockholders' equity, earnings, and dividends. Students will examine the Statement of Changes in Financial Position, cash flow causes and effects, as well as financial statement analysis.

Deals with the basic rules and regulations of the Internal Revenue Code as it affects the individual and the corporation. An understanding of the code is developed through lectures, assigned readings, research, and the solution of a wide variety of problems.

This course is designed to introduce students to accounting software used by many businesses. Spreadsheet software introduced in course 90.202 will be used to develop solutions to accounting problems such as depreciation schedules. Further, the student will be introduced to off-the-shelf general ledger accounting software through the use of a tutorial and additional accounting problems.