Bachelor Course Descriptions

Course
Subject
Hours
2143
Financial Accounting (TCCNS = ACCT2301)
Introduction to fundamental concepts and principles underlying accounting information, the accounting cycle, service and merchandising operations, sole proprietorships and partnerships, and corporations.
3(3-0)
2243
Managerial Accounting (TCCNS = ACCT 2302)
Prerequisite(s): ACCT 2143.
Accounting for cash flows, financial statement analysis, responsibility and cost accounting, and budgeting.
3(3-0)
3023
Accounting Information Systems
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 2243
Use of accounting data as an information system; general ledger programs and sub-programs relevant to the basic accounting cycle.
3(3-0)
3033
Intermediate Accounting I
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 3023 with a grade of “C” or higher.
Financial accounting theory and problems; statement presentations; an intensive course combining theory and practical applications.
3(3-0)
3043
Intermediate Accounting II
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 3033 with a grade of “C” or higher.
A continuation of Accounting 3033. This is an intensive course combining theoretical concepts and practical applications of accounting for a wide range of business activities.
3(3-0)
3073
Federal Income Tax I
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 2243
General concepts of federal income taxation applicable to individuals and business entities.
3(3-0)
3203
Cost Accounting I
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 2243
Theory and procedures used in determining costs of business operations with emphasis on manufacturing accounting for materials, labor, and overhead in job order, process, and standard cost systems.
3(3-0)
3633
Financial Analysis (Same as FINC 3633)
Prerequisite(s): Junior standing or above or consent of the chair, ACCT 2143, ACCT 2243, and MATH 1203 or MATH 1233
The study of financial tools and techniques used in the analysis of financial statements and other information for the purpose of deriving reasonable judgments about past, present, and future conditions of the firm and the effectiveness of its management.
3(3-0)
4043
External Auditing
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 3043 or concurrent enrollment.
Theory, practice, and procedure of auditing, internal accounting control, auditing standards and principles, and working papers and reports.
3(3-0)
4053
Internal Auditing
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 2243
Topics in auditing, theory, and practice. Includes internal controls, auditing procedures for automated accounting systems, and operations.
3(3-0)
4083
Federal Income Tax II
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 3073
Survey of federal income tax laws applicable to corporations, partnerships and S-corporations, and fiduciary relationships.
3(3-0)
4093
Federal Income Tax III
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 3073
Survey of federal income tax laws applicable to corporations, partnerships and S-corporations, and fiduciary relationships.
3(3-0)
4123
Advanced Accounting
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 3043 or concurrent enrollment.
Intensive study of special areas in accounting with emphasis on consolidated statements; other topics include multinational companies, fiduciaries, insolvencies, partnerships, and fund accounting.
3(3-0)
4333
Governmental and Nonprofit Entity Accounting
Prerequisite(s): Junior standing or above or consent of the chair, and ACCT 2243
Application of accounting principles and systems of budgeting, accounting, and reporting of governmental units and other nonprofit entities.
3(3-0)
4883
Problems in Accounting
Prerequisite(s): Junior standing or above and consent of the chair.
Research in a specific area selected by the student in conjunction with a member of the accounting faculty. This course is open only to students of high scholastic standing. Enrollment in this course must be approved prior to registration.
3(3-0)
4893
Internship in Accounting
Prerequisite(s): Junior standing or above and consent of the chair and the dean. Field experience in accounting with local or regional firms.
Provides significant accounting work experience involving training and supervision by an employer. A written report and employer evaluation are required. May be repeated once. Must be approved with all paperwork completed prior to registration. Total hours granted for internships in all areas of business administration may not exceed six hours of credit.
3(3-0)