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Courses

Ac 103: Introduction to Accounting

3 cr.

Introduction to accounting information systems and cycles, journal entries, and the use of spreadsheets in accounting settings. Emphasis on both external and internal users making business decisions utilizing basic accounting information. Not applicable toward Accounting or Business Administration major.

Sec Days Time Room
1MWF9:00–9:50AL221
2MWF10:00–10:50AL221

Ac 203: Principles of Accounting I

3 cr.

Fundamental accounting procedures, journals, ledgers, financial statements and uses made of accounting information. Basic principles and procedures in accounting for corporate assets.

Prerequisites: Composite ACT score of 22.

Sec Days Time Room
1MWF8:00–8:50AL315
2MWF9:00–9:50AL315
3MWF10:00–10:50AL315

Ac 204: Principles of Accounting II

3 cr.

Basic principles and procedures in accounting for corporate equity, bonds, manufacturing costs, managerial analysis of costs and cost/revenue relationships, special statements, analysis of financial statements, individual budgeting and taxes. Introduction to business ethics.

Prerequisite: Ac 203.

Sec Days Time Room
1MWF8:00–8:50AL216
2MWF2:00–2:50AL201

Ac 205: Accounting Software

3 cr.

Practical use of accounting software for the small business. Provides hands-on experience through the use of practical and real-life small business scenarios.

Prerequisites: Ac 103 or Ac 203.

Sec Days Time Room
1MWF1:00–1:50AL220
2MWF2:00–2:50AL220

Ac 305: Intermediate Accounting I

3 cr.

Principles and procedures of defining and evaluating assets and determining net income. Current financial accounting model and compound interest concepts. Basic concepts of business ethics.

Prerequisite: Ac 204.

Sec Days Time Room
1MWF10:00–10:50AL216

Ac 306: Intermediate Accounting II

3 cr.

Principles and procedures of defining and evaluating liabilities and stockholders' equity. Leases, pension liabilities, income tax allocation, earnings per share, accounting changes, cash flow statements, publicly held entities and different measurement bases of accounting.

Prerequisite: Ac 305.

Sec Days Time Room
1MWF1:00–1:50AL201

Ac 310: Accounting Information Systems

3 cr.

Prepares students to deal with problems and issues related to computer-based accounting information systems. Presents some fundamental principles of systems development for performing general financial and managerial accounting functions with emphasis on internal control.

Prerequisite: Ac 204.

No sections offered in the fall semester…

Ac 400: Auditing

3 cr.

An overview of the accounting profession and a study of existing auditing standards promulgated by the American Institute of Certified Public Accountants. Analysis of general business ethics and ethics related specifically to the auditing profession. Forensic accounting and auditing for fraud.

Prerequisite: Ac 306.

Sec Days Time Room
1TTH8:00–9:15AL216

Ac 401: Taxation I

3 cr.

Individual taxation, allowed deductions, inclusions and exclusions to income, capital gains, tax computations and credits.

Prerequisite: Ac 204.

Sec Days Time Room
1MWF10:00–10:50AL116

Ac 402: Advanced Accounting I

3 cr.

Accounting for combined corporate entities and consolidations, including consolidated statements, intercompany transactions, foreign operations and other selected topics.

Prerequisite: Ac 306.

Sec Days Time Room
1MWF9:00–9:50AL216

Ac 403: Managerial Accounting I

3 cr.

The nature and concepts of cost accounting. Cost allocation and distribution; job order, process and standard cost systems; basic cost, volume-profit analysis and budget procedures

Prerequisite: Ac 204.

Sec Days Time Room
1MWF8:00–8:50AL220
2MWF9:00–9:50AL220

Ac 405: Financial Statement Analysis

3 cr.

Emphasizes the use of published reports by decision makers external to the firm (e.g., investors, creditors). Special attention is given to issues such as market efficiency, asset pricing and the impact of financial statement information on equity and debt markets.

Prerequisites: Ac 306, Ac 402.

No sections offered in the fall semester…

Ac 411: Taxation II

3 cr.

Corporate taxes, special problems in individual taxation, net operating losses, partnerships, fiduciaries, estate and gift taxes.

Prerequisite: Ac 306.

No sections offered in the fall semester…

Ac 412: Advanced Accounting II

3 cr.

Selected topics including partnership accounting, governmental and not-for- profit accounting, fiduciary accounting, external reporting and corporate governance for public companies, business ethics and international accounting standards.

Prerequisite: Ac 306.

No sections offered in the fall semester…

Ac 413: Managerial Accounting II

3 cr.

Advanced cost-volume-profit analysis. Cost behavior and analysis. Techniques of decision-making using relevant cost analysis. Strategic planning, performance evaluation and capital budgeting. Current trends in management accounting.

Prerequisite: Ac 403.

No sections offered in the fall semester…

Ac 415: Accounting Theory

3 cr.

Study and evaluation of competing theories of accounting, including measurement, recognition and valuation issues. Includes historical development of the accounting standard-setting process and exposure to current developments in financial accounting, international standard setting, corporate governance and business ethics.

Prerequisite: Ac 306.

Sec Days Time Room
1TTH9:35–10:50AL216

Ac 450: Accounting Internship

6 cr.

Placement with a public accounting firm or corporate accounting department for the first half of the semester. Not applicable toward a major or minor.

No sections offered in the fall semester…