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ACCT101 Principles of Accounting I
(2-2-3) |
Presents accounting principles and their
application to various businesses. An
introduction to the basic principles of
financial accounting with emphasis on
basic accounting procedures such as the
recording of transactions, accounting
cycle, income determination, and the
preparation of financial statements.
Other topics include inventories,
receivables, and cash.
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ACCT102 Principles of Accounting II
(2-2-3) |
Continues accounting principles with
emphasis on the application to
partnerships, corporations, and the
study of financial analysis. Includes an
introduction to cost and managerial
accounting. Other topics include plant
assets, intangible assets, current and
long-term liabilities.
Prerequisite(s): ACCT101 |
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ACCT199 Summer Internship (0-0-3) |
This course is designed to provide
practical training in the student's
field of study through work experience.
Students are graded on the basis of
documentation of acquired learning as
reported by student and employer. Eight
weeks long; under instructor’s
supervision.
Prerequisite(s): minimum 31 credit
hours, minimum cumulative GPA 1.75 |
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ACCT200 Accounting Information Systems
(3-0-3) |
Introduces the computer in solving
accounting problems. Presents the
accounting cycle and financial statement
preparation in a computerized system and
other applications for financial and
managerial activities in the functional
areas of logistics, marketing,
personnel, and finance. Design and
implementation of accounting systems
with emphasis on decision support
systems.
Prerequisite(s): ACCT102 |
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ACCT201 Intermediate Accounting I
(3-0-3) |
Covers accounting principles and theory,
including a review of the accounting
cycle and accounting for current assets,
current liabilities, temporary
investments, receivables, inventories,
plant assets, and investments in stocks
and bonds. Introduces various accounting
approaches and demonstrates the effect
of these approaches on the users of
financial statement.
Prerequisite(s): ACCT102 |
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ACCT202 Intermediate Accounting II
(3-0-3) |
Continues accounting principles and
theory with emphasis on accounting for
fixed assets, intangibles, corporate
citital structure, long-term
liabilities, paid-in citital and
retained earnings, and investments.
Includes extensive analysis and
interpretation of financial statements.
Prerequisite(s): ACCT201 |
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ACCT203 International Accounting
(3-0-3) |
A study of accounting in a multinational
context. Emphasis is on evolving
international accounting and reporting
standards, problems of foreign exchange
and taxation, inter-company transfer
pricing, and emerging issues in
international accounting.
Prerequisite(s): ACCT201 |
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ACCT204 Accounting for Governmental and
Non-Profit Organizations (3-0-3) |
Introduces fund accounting as used by
governmental and non-profit entities.
Stresses differences between accounting
principles of for-profit and
not-for-profit organizations. Basic
accounting concepts and techniques for
governmental operations, financial
reporting and disclosure problems.
Prerequisite(s): ACCT201 |
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ACCT205 Computer & Information Technology in
Accounting (3-0-3) |
Accounting application of electronic
data processing including the
preparation, interpretation, and use of
computer information in financial
decision-making.
Prerequisite(s): ACCT102 |
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ACCT206 Financial Accounting (3-0-3) |
Introduction to accounting and financial
accounting theory including: accounting
as an information system; the accounting
cycles; accounting for merchandising
operations; financial statements and
internal control; short-term liquid
assets; inventories; current
liabilities, payroll, and long-term
assets. |
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ACCT251 Cost Accounting (3-0-3) |
A consideration of the accumulation,
interpretation and control of costs by
the job order and the process cost
systems. Includes the study of
break-even analysis, profit analysis,
budgeting and other cost-control
techniques.
Prerequisite(s): ACCT102 |
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ACCT252 Managerial Accounting (3-0-3) |
Managerial Accounting focuses on the
accounting information needs of the
various levels of internal management
within an organization. Internal
responsibility is directed at three
major areas of management
responsibility: cost determination,
planning and control, and long-term
decision-making.
Prerequisite(s): ACCT102 |
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ACCT253 Auditing (3-0-3) |
Presents techniques of investigating,
interpreting, and appraising accounting
records and assertions. Studies internal
control design and evaluation,
evidence-gathering techniques,
verification of balance sheets and
income statement items, the preparation
of audit working papers, and the
compilation of audit reports. The course
includes short problems and audit of
accounting records.
Prerequisite(s): ACCT200, ACCT202 |
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ACCT254 Internal Auditing (3-0-3) |
An introduction to internal auditing,
its rapid growth, and its role in the
modern corporation. Focus is on internal
auditing standards, scope,
responsibilities, ethics, controls,
techniques, and reporting practices.
Various techniques are used to study
internal auditing theory and practice;
these may include the use of problem
sets, case studies, Computer & Information Technology , and other materials.
Prerequisite(s): ACCT253 |
