ACCTNG 210      Introduction To Financial Accounting
An overview of basic concepts and terminology associated with reporting financial information to parties outside of an organization. This course requires students to take an accompanying lab that meets one day a week.
Credits: 3 hours
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ACCTNG 211      Introduction To Managerial Accounting
An introduction to the use of cost accounting concepts and information in managing the activities of a business.
Credits: 3 hours
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ACCTNG 307      Cost Management
A study of the principles and techniques of cost accounting with emphasis on the structure of cost accounting systems and the processing, summarizing and reporting of cost information. Topics include various issues relevant for manufacturing and service organizations, and introduction of situations that require the application of cost information to managerial settings. Prerequisite: ACCTNG 211 or its equivalent and Junior standing.
Credits: 3 hours
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ACCTNG 310      Intermediate Accounting I
A study of theory and application of external corporate reporting. The course covers a variety of financial accounting issues including assets, liabilities, revenue recognition, and accounting change analysis. Publications and pronouncements of the accounting professions are emphasized where applicable. Prerequisites: ACCTNG 211 or its equivalent and junior standing
Credits: 3 hours
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ACCTNG 311      Intermediate Accounting II
Continued study of intermediate accounting. The course covers a variety of financial accounting issues including corporate equities, income taxes, pensions, other post-employment benefits, leases, and the statement of cash flows. Publications and pronouncements of the accounting profession are emphasized where applicable. Prerequisites: ACCTNG 310 or its equivalent.
Credits: 3 hours
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ACCTNG 350      Accounting Systems And Controls
This course examines a number of systems employed to process accounting information, the internal control activities typically used in each system and associated documentation techniques. Prerequisites: MIS 202 & ACCTNG 310
Credits: 3 hours
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ACCTNG 405      Auditing
A study of how the auditor determines the nature and amount of evidence that should be accumulated considering the unique aspects of an engagement, as well as some idea of how that evidence is evaluated in the context of a financial audit. Prerequisites: ACCTNG 311 and ACCTNG 350 or equivalents.
Credits: 3 hours
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ACCTNG 408      Federal Income Taxation
An examination of the theory and practice of taxation as applied to individuals and businesses. Prerequisite: ACCTNG 211 or its equivalent.
Credits: 3 hours
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ACCTNG 409      Advanced Taxation
An examination of the theory, practice, and research methodology of taxation as applied to corporations, partnerships, estates and trusts. Prerequisite: ACCTNG 408 or equivalent.
Credits: 3 hours
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ACCTNG 420      Advanced Accounting
A study of the accounting business combinations and the preparation of consolidated financial statements. Prerequisite: ACCTNG 311 or equivalent
Credits: 3 hours
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ACCTNG 421      Governmental/Not-For-Profit Accounting
An overview of accounting for state and local governments and not-for-profit entities. Pronouncements of the accounting profession are emphasized where applicable. Prerequisite: ACCTNG 311 or equivalent
Credits: 3 hours
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ACCTNG 496      Internship: Accounting
An opportunity for students to integrate their academic studies via employment with a business/organization in the community. Admission only by prior approval and consent of the instructor. Note: Internship coursework is evaluated on a credit/no credit basis.
Credits: 1 hours
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ACCTNG 497      Special Topics In Accounting
Study and research in accounting areas of special student interest, under individual faculty supervision and guidance.
Credits: 1-3 hours
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ACCTNG H405      Auditing
A study of how the auditor determines the nature and amount of evidence that should be accumulated considering the unique aspects of an engagement, as well as some idea of how that evidence is evaluated in the context of a financial audit. Prerequisites: ACCTNG 311 and ACCTNG 350 or equivalents.
Credits: hours
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