May also be offered at 250, 350 and 450 levels.
Fundamental accounting concepts as applied to business enterprises. Emphasis on analysis of transactions, and the use of financial statements for decision-making. Fulfills business and policy studies requirement (1998).
May also be offered at 360 and 460 levels.
May also be offered at the 390 level.
This course focuses on the theory and application of financial accounting, emphasizing the accounting cycle and financial statement presentation. Present value concepts, current assets, and long-term assets are also discussed.
This course focuses on the theory and application of financial accounting, emphasizing current and long-term liabilities and stockholder’s equity accounts. Other course topics include earnings per share, leases, cash flow statement, revenue recognition, pension, and accounting for taxes.
Theory and application of financial accounting, with an emphasis on statement of cash flows, pension costs, leases, current-value accounting, revenue recognition and partnerships. Prerequisite: ACCT 302 and passing business math test
Development and use of production costs in planning, controlling and decision-making. Prerequisite: ACCT 201.
This course will help students understand human behavior related to fraud. Students will examine theories of why individuals commit fraud, legal issues related to fraud, evidence-gathering, and the code of ethics for forensic accountants. Prerequisite: ACCT 201.
Principles of federal income tax laws relating to individuals. Prerequisite: ACCT 201 recommended. Fulfills business and policy studies requirement
Principles of federal tax laws affecting corporations, shareholders and partnerships. Prerequisite: ACCT 321 recommended.
This course is a hands-on introduction to business analytics. In this course, students will learn to convert quantitative data into information that can be used to help guide business/government decision making. This course provides students with the fundamental concepts and tools needed to understand the emerging role of business analytics in organizations. Students will apply modern data mining tools to various data sets in an analytical software environment. Emphasis is placed on concepts, applications, and interpretation of results as wellas professional skills like communication, teamwork, and presentation. Prerequisite: ECON 222 or permission of instructor.
Accounting and reporting for consolidated corporations, partnerships, multinational enterprises and nonprofit organizations. Prerequisite: ACCT 303.
Evaluate how taxation of individuals, partnerships, and Subchapter S corporations is determined based upon federal and state taxation laws.
The independent auditor’s examination of the accounting control system and other evidence as a basis for expressing an opinion on a client’s financial statements. Basic audit objectives, standards, ethics, terminology, procedures and reports. Prerequisite: ACCT 302
This course examines the techniques for properly executing a forensic investigation for the purpose of prosecution. Students will learn interviewing theories and skills as well as data analysis, the proper tracing of illicit transactions and report writing. Prerequisites: ACCT 310 and ACCT 320.