Courses

ACCTNG 210 Introduction To Financial Accounting Credits: 3

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.

Prerequisites: MATH 110 (or equivalent) and completion of 30 credit hours.

ACCTNG 211 Introduction To Managerial Accounting Credits: 3

An introduction to the use of cost accounting concepts and information in managing the activities of a business.

Prerequisites: ACCTNG 210 (or equivalent).

ACCTNG 306 Introduction to the Accounting Profession and Procedures Credits: 3

A study of the profession of accounting, the accounting process, and tools used in implementing that process.

Prerequisites: ACCTNG 210 or equivalent.

ACCTNG 307 Cost Management Credits: 3

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.

Prerequisites: ACCTNG 211 (or equivalent) and junior standing.

ACCTNG 310 Intermediate Accounting I Credits: 3

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 210 and Bloch student.

ACCTNG 311 Intermediate Accounting II Credits: 3

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 equivalent).

ACCTNG 350 Accounting Systems And Controls Credits: 3

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: ACCTNG 310, MIS 202.

ACCTNG 360 Accounting Research and Communications Credits: 3

A study of solving accounting issues by conducting research in the professional literature and communicating the results of that research to users.

Prerequisites: ACCTNG 210 or equivalent, MGT 301.

ACCTNG 405 Auditing Credits: 3

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, ACCTNG 350 (or equivalents).

ACCTNG 408 Federal Income Taxation Credits: 3

An examination of the theory and practice of taxation as applied to individuals and businesses.

Prerequisites: ACCTNG 211 (or equivalent).

ACCTNG 409 Advanced Taxation Credits: 3

An examination of the theory, practice, and research methodology of taxation as applied to corporations, partnerships, estates and trusts.

Prerequisites: ACCTNG 408 (or equivalent).

ACCTNG 411 Becker CPA Review Credit: 1

Structured review of materials for the financial, auditing, business environment, and regulatory sections of the CPA examination.

ACCTNG 412 Introduction to Income Taxation Credits: 3

An examination of the theory, practice, and research methodology of taxation as applied to individuals and business entities.

Prerequisites: ACCTNG 211 or equivalent.

ACCTNG 418 Data Analytics for Accounting Credits: 3

Data Analytics is an investigation of the stories that large data stores can tell if only we know how to unravel them. As such, this course will examine big data sources from both a data-mining and a hypothesis-testing approach.

Prerequisites: ACCTNG 405.

Cross Listings: ACCTNG 5568.

ACCTNG 420 Advanced Accounting Credits: 3

A study of the accounting for business combinations and the preparation of consolidated financial statements.

Prerequisites: ACCTNG 311 (or equivalent).

ACCTNG 421 Governmental/Not-For-Profit Accounting Credits: 3

An overview of accounting for state and local governments and not-for-profit entities. Pronouncements of the accounting profession are emphasized where applicable.

Prerequisites: ACCTNG 311 (or equivalent).

ACCTNG 464 Principles of Internal Auditing Credits: 3

A study of how the internal 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 equivalent.

ACCTNG 470 Fraud Auditing Credits: 3

An examination of the elements of fraud and the fraud auditing process.

Prerequisites: ACCTNG 405 or equivalent.

ACCTNG 482 Global Accounting Challenge Credits: 3

An international simulation of the challenges that exist when global teams address international accounting issues. Requires International travel.

ACCTNG 490 Becker CPA Review Funded Credit: 1

Structured review of materials for the Financial, Auditing, Business Environment and Regulatory sections of the CPA examination.

Prerequisites: Students must be within one year of exam eligibility.

ACCTNG 491 Becker CPA Review Partial Funding Credit: 1

Structured review of materials for the Financial, Auditing, Business Environment and Regulatory sections of the CPA examination.

Prerequisites: Student must be within one year of exam eligibility.

ACCTNG 492 Becker CPA Review Self Funded Credit: 1

Structured review of materials for the Financial, Auditing, Business Environment and Regulatory sections of the CPA examination.

Prerequisites: Student must be within one year of exam eligibility.

ACCTNG 496 Internship: Accounting Credit: 1

An opportunity for students to integrate their academic studies via employment with a business/organization in the community. Internship coursework is evaluated on a credit/no credit basis.

ACCTNG 497 Special Topics In Accounting Credits: 1-3

Study and research in accounting areas of special student interest, under individual faculty supervision and guidance.

Prerequisites: senior standing.