2010 (ACCT 2301 or 2401). Accounting Principles I
(Financial Accounting). 3 hours. External uses of accounting information; interpretation of accounting data; analysis of financial statements; income and cash flow analysis; nature of assets and liabilities; understanding accounting reporting process.
2020 (ACCT 2302 or 2402). Accounting Principles II (Managerial Accounting). 3 hours. Uses of accounting data by business management; cost behavior analysis; cost-volume profit analysis; budgetary controls; responsibility accounting; standard costing; capital budgeting; analysis of financial reports; income taxation. Internal use of operational and financial accounting information; terminology; activity analysis and cost behavior; tools for pricing, product, and investment decisions; functional area use of accounting data; quality; budgeting; and introduction to individual taxes.
3110. Intermediate Accounting I. 3 hours. An in-depth study of the process of preparing and presenting financial information about an entity for outside users (Part I). Topics vary but typically include: standard setting; the accounting cycle including data accumulation, adjustments and preparation of financial statements; and valuation. There is a focus on the recognition, measurement and disclosure of revenue; inventory and cost of sales; and plant assets.
3120. Intermediate Accounting II. 3 hours. An in-depth study of the process of preparing and presenting financial information about an entity for outside users (Part II). Topics vary but typically include analysis of recognition, measurement and disclosure of: equity investments, financing activities (bonded debt, leases, pensions), income taxes, stockholders’ equity, specialized reporting problems and cash flow.
3270. Cost Accounting. 3 hours. Accounting in manufacturing operations; cost concepts and classifications; cost accounting cycle; accounting for materials, labor and burden; process cost accounting; budgeting; standard costs; cost reports; direct costing and differential cost analysis.
3405. Professional Development. 1 hour. Enables students to develop knowledge, skills and attitudes necessary to function effectively and succeed in the business world. Topics vary but typically include dressing for success, confidence and motivation, self-assessment, handling conflict and stress, personal and business ethics, dining etiquette, resume writing, professional certification opportunities, job search and interviewing, and the necessity for continuous self-improvement. In addition to faculty instruction, topics are covered by using former students and other guest lecturers from business, industry and government to expose students to career enhancing opportunities and to provide valuable insights from first-hand experiences.
4100. Accounting Systems. 3 hours. Introduction to technology/accounting information systems and their interface with processes and process re-engineering. Application of systems development life cycle to the engineering of accounting information systems. Emphasis on auditing system security and integrity. Coverage of project management and accounting systems development. Practical experience with a commercial accounting package.
4130. Financial Statement Analysis. 3 hours. Ratio analysis and interpretation of balance sheet and income statement data. Account classifications and income measurements; company ratios, trends and present position; development of industry standards and status of business indicators as a guide for economic forecasts.
4140. Advanced Accounting Principles. 3 hours. Problems connected with income determination and equity accounting, and consolidated statements; domestic and foreign branches, and international accounting; statement of affairs; fiduciaries; actuarial science.
4270. Advanced Cost Accounting. 3 hours. Nature, measurement and analysis of accounting data appropriate to managerial decision making, and comprehensive budgeting; statistical cost estimation; cost-volume-profit analysis; gross profit analysis; application of probability to cost control; capital planning. PERT-cost.
4300. Federal Income Taxation. 3 hours. Comprehensive introduction to the U.S. federal income tax system. Emphasizes the taxation of individuals but many topics also apply to business entities. Coverage includes technical tax rules and motivations behind these rules, as well as tax planning opportunities and limitations.
4400. Auditing — Professional Responsibilities. 3 hours. Introduction to auditing and the professional responsibilities of a career in any specialty of the accounting profession. Topics include the legal and ethical responsibilities of accountants; professional auditing standards; the acquisition, evaluation and documentation of audit evidence; reports on the results of the engagement.
4410. Auditing — Evidence. 3 hours. The investigation of accounting information. This is an introductory course in all aspects of the investigative process in auditing. Topics include evaluation in internal control, compliance testing, substantive testing, operational audits, statistical sampling and auditing EDP.
4420. International Accounting. 3 hours. Integrates the functional areas of accounting and demonstrates how accounting relates to the disciplines in the College of Business core. Cross-functional and global approaches to organizational issues are emphasized. Enhances the ability of students to think critically, and to develop knowledge, skills, and attitudes necessary to compete effectively in the global business world. Topics covered include: multinational strategy, global perspectives in accounting, environmental, social and political influences on accounting, accounting information systems in a multinational enterprise, performance evaluation in a multinational enterprise, and the exploration of timely topical issues such as NAFTA, the European Union, and the globalization of securities markets.
4800. Internship. 3 hours. Supervised work in a job relative to student’s career objective.
4900-4910. Special Problems. 1–3 hours each.
4951. Honors College Capstone Thesis. 3 hours. Major research project prepared by the student under the supervision of a faculty member and presented in standard thesis format. An oral defense is required of each student for successful completion of the thesis.
5020. Accumulation and Analysis of Accounting Data. 3 hours.
5110. Fundamentals of Accounting Research. 3 hours.
5120. Using Information Systems in Accounting. 3 hours.
5130. Accounting for Management. 3 hours.
5140. Advanced Accounting Analysis. 3 hours.
5150. The Development of Accounting Theory. 3 hours.
5160. Issues in Financial Accounting and Standard Setting. 3 hours.
5180. Topics in Financial Accounting. 3 hours.
5250. Strategic Cost Management. 3 hours.
5270. Managerial Cost Accounting. 3 hours.
5300. Federal Taxation of Income. 3 hours.
5310. Tax Research and Administrative Procedure. 3 hours.
5320. Taxation of Flow-Through Entities. 3 hours.
5330. Taxation of C Corporations. 3 hours.
5340. Oil and Gas Taxation. 3 hours.
5360. Advanced Topics in Federal Taxation. 3 hours.
5370. Family Tax Planning. 3 hours.
5410. Audit — Investigative Process. 3 hours.
5430. Auditing — Special Problems. 3 hours.
5440. IT Auditing. 3 hours.
5450. Seminar in Internal Auditing. 3 hours.
5470. Auditing — Advanced Theory. 3 hours.
5520. Government and Other Non-Profit Accounting. 3 hours.
5630. Accounting Systems and Controls. 3 hours.
5640. Current Topics in Accounting Information Systems. 3 hours.
5641. Current Electronic Commerce Topics in Accounting Information Systems. 1.5 hours.
5710. Oil and Gas Accounting. 3 hours.
5760. Accounting, Business Analysis, and Valuation. 3 hours.
5800. Internship. 3 hours.
5890. International Accounting. 3 hours.
5900-5910. Directed Study. 1–3 hours each.
6010. Seminar on Advanced Topics in Accounting Research. 3 hours.
6190. Seminar on Theory Development and Theory Formulation. 3 hours.
6290. Seminar on Behavioral Research in Accounting. 3 hours.
6900-6910. Special Problems. 1–3 hours each.
6940. Individual Research. 1–12 hours.
6950. Doctoral Dissertation. 3, 6 or 9 hours.
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