Course Descriptions

Accounting

ACC 199

Financial Accounting for Nonbusiness Majors

(3 crs.) Basic concepts used in financial accounting for business organizations. (Online) Pre: Open to non-business majors with more than 24 credits or permission of dean's office. Not open to College of Business Majors.

ACC 201

(BUS) Financial Accounting

(3 crs.) Basic concepts and systems used in financial accounting for business organizations. (Lec. 3/Online) Open to students with more than 24 credits or permission of dean's office.

ACC 201H

(BUS) Honors Section of ACC (BUS) 201: Financial Accounting

(3 crs.) Honors Section of ACC (BUS) 201: Financial Accounting. (Lec. 3/Online) Pre: Must have a 3.40 overall GPA. Open only to students with more than 24 credits or permission of dean's office.

ACC 202

(BUS) Managerial Accounting

(3 crs.) Basic techniques and systems used by management accountants in budgeting, cost accounting, cost analysis, and control. (Lec. 3/Online) Pre: ACC (BUS) 201 or 201H or permission of instructor.

ACC 301

(BUS) Intermediate Accounting I

(3 crs.) Theoretical aspects of accounting principles and their application to preparation and analysis of corporate financial statements. Valuation, recognition and disclosure relative to current and long-term assets and revenue recognition. (Lec. 3/Online) Pre: ACC (BUS) 201 or 201H or permission of instructor. May be repeated once.

ACC 302

(BUS) Intermediate Accounting II

(3 crs.) Continuation of corporate financial reporting. Topics include stockholder's equity, earnings per share, income taxes, current liabilities, bonds, leases, accounting changes, and statement of cash flows. (Lec. 3/Online) Pre: ACC (BUS) 301 with a grade of C or better or permission of instructor.

ACC 303

(BUS) Cost Accounting

(3 crs.) Cost and managerial accounting systems and concepts including cost allocation, actual and standard cost systems, cost and profit planning, and control systems. (Lec. 3). Pre: ACC (BUS) 202 and junior standing in a degree granting college or permission of instructor.

ACC 390

(BUS) Junior Career Passport Program

(1 cr.) Exploration of career options. Develop personal and professional goals, and personal job searching tools. (Online) Pre: Business majors with Sophomore standing.

ACC 401

(BUS) Accounting Computer Systems

(3 crs.) Accounting information systems and use of the computer for decision making; emphasis on sources of information and employment of analytical tools in solving accounting problems. (Lec. 3) Pre: ACC (BUS) 301 or concurrent enrollment in 301, BAI (BUS) 310 or current enrollment in BAI (BUS) 310, and junior standing in a degree granting college or permission of instructor.

ACC 402

(BUS) Advanced Accounting

(3 crs.) Consolidation accounting, international accounting issues, and other accounting issues facing multinational, multi-divisional and other complex organizations. (Lec. 3) Pre: ACC (BUS) 302 or permission of instructor.

ACC 402H

(BUS) Honors Section of BUS 402: Advanced Accounting

(3 crs.) Honors Section of ACC (BUS) 402: Advanced Accounting. Consolidation accounting, international accounting issues, and other accounting issues facing multinational, multi-divisional and other complex organizations. (Lec. 3) Pre: ACC (BUS) 302 or permission of instructor. Must have a 3.40 overall GPA.

ACC 403

(BUS) Federal Tax Accounting

(3 crs.) Federal laws, regulations, and other authorities affecting taxation of individuals. (Lec. 3) Pre: ACC (BUS) 302 or concurrent enrollment in 302, and junior sanding in a degree granting college, or permission of instructor.

ACC 404

(BUS) Auditing

(3 crs.) Auditing standards, procedures, programs, working papers, and internal control. (Lec. 3) Pre: ACC (BUS) 302 or concurrent enrollment in 302, or permission of instructor.

ACC 491

(BUS) Directed Study

(1-3 crs.) Independent study supervised by college faculty. Seminar meetings concerned with specific business topics. (Independent Study) Pre: must be a student in the College of Business with more than 75 credits and permission of instructor. Not for graduate credit.

ACC 492

(BUS) Directed Study

(1-3 crs.) Independent study supervised by college faculty. Seminar meetings concerned with specific business topics. (Independent Study) Pre: must be a student in the College of Business with more than 75 credits and permission of instructor. Not for graduate credit.

ACC 493

(BUS) Internship In Accounting

(3 or 6 crs.) Approved, supervised work experience with participation in management and problem solving related to the student's major field. College of Business internships for 3 credits require approximately 120 hours of field experience and 20 hours of class work. Internships for 6 credits require approximately double this amount of work. May be offered online. (Practicum/Online) Pre: Admission into an internship program and permission of instructor. Limited to 6 credits. Not for graduate credit. S/U only.

ACC 691

(BUS) Directed Study in Business

(3 crs.) Advanced doctoral level work under the supervision of a faculty member arranged to suit the individual requirements of the student. (Independent Study) Pre: permission of instructor.

ACC 692

(BUS) Directed Study in Business

(3 crs.) Advanced doctoral level work under the supervision of a faculty member arranged to suit the individual requirements of the student. (Independent Study) Pre: permission of instructor.

ACC 699

(BUS) Doctoral Dissertation Research

(1-12 crs.) Number of credits is determined each semester in consultation with the major professor or program committee. (Independent Study) Pre: enrollment in Phase III of the Ph.D. program in business administration. S/U credit. May be repeated.