2023-2024 Undergraduate General Catalog


300

ACCT 322 Intermediate Accounting I

An expanded study of the financial statements and the further development of accounting principles and procedures relating to cash, receivables, inventories, tangible assets, and time value of money.

Credits

3

Prerequisites

ACCT 211

Offered

Every Fall

ACCT 324 Intermediate Accounting II

Continuation of the Intermediate Accounting course with further development of accounting principles and procedures relating to intangible assets, current liabilities, long-term liabilities and stockholder’s equity.

Credits

2

Prerequisites

ACCT 322

Offered

Every Interim

ACCT 326 Intermediate Accounting III

Continuation of the Intermediate Accounting course which covers in-depth financial accounting concepts including dilutive securities, investments, revenue recognition, pensions, leases, and income taxes. Course ends with an expanded study of the cash flow statement.

Credits

3

Prerequisites

ACCT 324

Offered

Every Spring

ACCT 344 Income Tax

A study of the federal tax system, tax accounting, taxable income and deductions, sales and exchanges, with an emphasis on the effects on an individual tax return.

Credits

3

Prerequisites

ACCT 211

Offered

Every Spring

ACCT 347 Cost Accounting

Elements of production cost according to three recognized cost systems: (1)Job cost;(2)Process cost; and (3)Standard cost. Topics include activity based costing, cost allocations, and variance analysis.

Credits

3

Prerequisites

ACCT 211

Offered

Every Fall

ACCT 349 Auditing

Procedures and standards of public accountants. Emphasis on auditor’s working papers and submission of audit statements.

Credits

3

Prerequisites

ACCT 326

Offered

Even year Fall

ACCT 382 Business Ethics (E)

Introduction of moral development theories and models of moral decision making and application of these models in management decision making through case studies.

Credits

3

Cross Listed Courses

BSAD 382

Offered

Every Fall and Spring

ACCT 397 Topics:

Special Topics in Accounting.

Credits

3

ACCT 399 Independent Study

This course is intended to provide the student with the opportunity to pursue elective independent study. This course is not a "W" course and it may not be used to fulfill the departmental requirements for graduation.

Credits

3

Prerequisites

Permission of the Instructor