Course Descriptions

Undergraduate Major Curriculum

ACCT 041 - INTRODUCTION TO FINANCIAL ACCOUNTING

The elements of the financial statements, accounting for deferrals, the double-entry accounting system, internal control and cash, receivables and payables, inventory, operational assets, long-term debt, equity transactions, income measurement, and comprehensive treatment of the balance sheet, the income statement and the statement of cash flows. Financial statement analysis will be integrated throughout the course. Prereq.: None.

ACCT 042 - INTRODUCTION TO MANAGERIAL ACCOUNTING

Explaining manufacturing and nonmanufacturing costs and how they are reported in the financial statements, computing the cost of providing a service or manufacturing a product, determining cost behavior as activity levels change, accumulating and presenting relevant data for decision-making, profit planning and budgeting, capital expenditure decisions and financial statement analysis. Prereq.: ACCT 041.

ACCT 105 - ACCOUNTING INFORMATION SYSTEMS

A study of accounting information systems in organizations. Includes extensive use of accounting software, the study of transaction cycles, and study of the financial accounting process on an accrual basis. Prereq.: ACCT 042 and IS 044.

ACCT 110 – MANAGERIAL ACCOUNTING

A study of managerial accounting, including the following topics: cost terms and purposes, cost classification, job costing, determination of cost behavior, cost-volume-profit analysis, operational budgeting and responsibility accounting, standard costing, inventory costing and capacity analysis, and direct cost/overhead variance analysis. The course makes extensive use of Excel within the context of the course content, teamwork, and case analysis. Prereq.: ACCT 042 and IS 044. 4.0 Credit hours.

ACCT 120 – ADVANCED MANAGERIAL ACCOUNTING

An in-depth study of advanced managerial accounting concepts, including the role of accounting in strategic and operational decision-making, activity-based costing/management, and performance evaluation using both financial and nonfinancial performance measures. The course also emphasizes teamwork and case analysis. Prereq.: ACCT 110, 3.0 Credit hours.

ACCT 125 - COST MANAGEMENT SYSTEMS

A study of cost management systems that provide management accounting information useful in reducing costs across the value chain. The course uses case analysis, current journal readings and teams. Prereq.: ACCT 42 and IS 44.

ACCT 165 - FINANCIAL ACCOUNTING I

A study of the institutional structure for the promulgation of financial accounting standards, the theoretical foundation of financial accounting including the conceptual framework of financial reporting, revenue recognition, financial statements, International Financial Accounting Standards (IFRS), and the application of generally accepted accounting principles to current and noncurrent assets. Prereq.: Junior standing and ACCT 042. 4.0 Credit hours

ACCT 166 - FINANCIAL ACCOUNTING II

Continuation of ACCT 165. An in-depth study and analysis of generally accepted accounting principles for current and noncurrent liabilities, investments, deferred taxes, pensions, other post-employment benefits, leases, stockholders' equity, and accounting changes. Prereq.: ACCT 165.4.0 Credit hours

ACCT 167 - FINANCIAL ACCOUNTING III

An in-depth study and analysis of generally accepted accounting principles for business combinations, derivative financial instruments, foreign denominated transactions, translation of foreign denominated financial statements, and partnerships. Prereq.: ACCT 166. 3.0 Credit hours.

ACCT 175 - AUDITING PRINCIPLES

An introduction to auditing theory and practice. Emphasis is on financial, operational, compliance and fraud auditing within private and governmental organizations. Prereq.: Junior standing, ACCT 105 and ACCT 165.

ACCT 185 - INDIVIDUAL TAXATION

An introduction to tax theory, concepts and technical tax law focusing on individual taxpayers. Emphasis is on the determination of taxable income, deductions, credits, tax planning possibilities, and technological tax resources. Prereq.: Junior standing and ACCT 042

ACCT 186 - BUSINESS ENTITY TAXATION

An advanced study of taxation focusing on the treatment of partnerships, corporations, trusts, estates and gifts. The development of tax research skills is emphasized. Prereq.: Junior Standing and ACCT 185

ACCT 198 - SPECIAL TOPICS

Timely or innovative course in accounting. Not scheduled regularly.

ACCT 199 - INDEPENDENT STUDY

Individual advanced study and research under faculty supervision.

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Graduate Curriculum

ACCT 210 - ACCOUNTING FOR NOT-FOR-PROFITS

A study of accounting and financial reporting for state and local governmental units and not-for profit organizations including colleges and universities, hospitals, voluntary health and welfare organizations and other nonprofit entities. Prereq: MBA 242 or equivalent, graduate standing and consent of the Assistant Dean, Graduate Programs, Zimpleman College of Business.

ACCT 230 - INDEPENDENT STUDY

Advanced individual study or research under the supervision of the faculty.

ACCT 255 - TAX RESEARCH, POLICY & WRITING

A study of advanced taxation topics. Emphasis is on research and writing, consolidation, multijurisdictional, gifts, estates, trusts and planning. Prereq: ACCT 185 and 186 or equivalent, graduate standing and consent of the Assistant Dean, Graduate Programs, Zimpleman College of Business.

ACCT 265 - EMERGING ACCOUNTING ISSUES

Examines the development of accounting theory, policy, and institutions. Studies how the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) apply underlying concepts to accounting problems. Prereq.: MBA 242 or equivalent, graduate standing and consent of the Assistant Dean, Graduate Programs, Zimpleman College of Business.

ACCT 275 - SEMINAR IN AUDITING

A study of advanced auditing topics. Emphasis is on topics directly related to the practice of public accounting. Prereq: ACCT 175 or equivalent and consent of the Assistant Dean, Graduate Programs, Zimpleman College of Business.

ACCT 276 - IT AUDITING

This course presents information systems audit and control concepts, including IT governance, risk analysis, information security, IT outsourcing, data governance, and system development and design. Businesses rely heavily on digitized information contained in a variety of information systems. It is important for accountants, and more specifically auditors, to understand information systems and how they relate to financial and general organizational controls. There will be focus on understanding and auditing general and application controls. Prereq: MBA 242 or equivalent and consent of the Assistant Dean, Graduate Programs, Zimpleman College of Business.

ACCT 277 - FRAUD EXAMINATION

A study of occupational fraud and abuse in business organizations. Examples of topics covered include ghost employees, skimming, check tampering, false shipments of inventory, kickbacks, Ponzi schemes, and fraudulent financial statements. Case studies are used extensively. Prereq.: MBA 242 or equivalent, graduate standing and consent of the Assistant Dean, Graduate Programs, Zimpleman College of Business.

ACCT 278 - INTERNAL AUDITING

This course examines the internal audit activity's role in governance, risk, and internal controls. Course includes internal audit standards, ethics, audit techniques, conducting and managing the internal audit engagement, reporting results, and emerging issues. This course covers the design of business processes and the evaluation of key control concepts by using a case study approach to address areas of operations, finance, and technology. Prereq: MBA 242 or equivalent and consent of the Assistant Dean, Graduate Programs, Zimpleman College of Business.

ACCT 280 - FINANCIAL STATEMENT ANALYSIS

The ultimate responsibility for the preparation and integrity of corporate financial statements rests with management. This course studies financial accounting and reporting issues, problems and practices and the underlying concepts and standards needed to analyze and understand them. A general management perspective is used. Prereq: MBA 242 or equivalent, graduate standing and consent of the Assistant Dean, Graduate Programs, Zimpleman College of Business.

ACCT 291 - ACCOUNTING PRACTICUM

A significant experience in accounting in a position requiring responsibility that is comparable to that expected full-time employees who are college graduates on a management track or who have an undergraduate degree in accounting. The student must complete a research paper or develop a teaching case - based on this experience and present results to the faculty of the School of Accounting. Prereq.: Consent of the Assistant Dean, Graduate Programs, Zimpleman College of Business.

ACCT 298 - CURRENT ISSUES IN ACCOUNTING

Special topics seminar. Topics vary. Prereq: Consent of the Assistant Dean, Graduate Programs, Zimpleman College of Business.