Accounting (Acct) -- Undergraduate Courses

Acct 210 Principles of Accounting I (3 credits - Fall and Spring)
Basic accounting cycle; financial statements; asset valuation; accounting controls and concepts, payrolls, payroll taxes and an introduction to the corporate capital accounts. Fundamental procedure and accounting theory.

Acct 211 Principles of Accounting II (3 credits - Fall and Spring)
Accounting for partnerships and corporations; cost accounting, budgeting, and other accounting reports for management, creditors, and investors. Prerequisite Acct 210.

Acct 310 Intermediate Accounting I (3 credits - Fall)
Financial accounting relating to preparation and analysis of financial statements, corporate accounting, current and fixed assets, and working capital items. Prerequisite Acct 211.

Acct 311 Intermediate Accounting II (3 credits - Spring)
Financial accounting relating to tangible properties, investments, liabilities, stockholders' equity, statements from incomplete records, tax allocation, price level impacts. Prerequisite Acct 310.

Acct 320 Cost Accounting (3 credits - Fall)
Cost accounting for planning and control. Budgets, standards, and profitability analysis. Job-order, process, and standard accounting systems. Prerequisite Acct 211.

Acct 430 Income Tax Accounting (3 credits - Spring)
Internal Revenue Service Codes and Regulations for individuals, including all supporting schedules. Prerequisite Acct 211.

Acct 450 Auditing (Every other Fall)
The theory and practice of auditing. Topics covered include generally accepted auditing standards, ethical responsibilities and legal liabilities of auditors, internal control, audit evidence, audit programs, preparation of working papers and the audit report. Prerequiste Acct 311, or consent

Acct 492 Special Topics (1-4 credits)
Organized by an instructor in consultation with his or her department head and a group of students. A medium through which a specific topic can be pursued. Normally experimental and may be a "one shot deal" for a particular semester and the unique group of students. Maximum: 4 credit hours per semester, 7 credit hours per degree