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Courses

Ac 103: Introduction to Accounting 3 credits

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 using basic accounting information. Not applicable toward Accounting or Business Administration major.

Sec Days Time Room
1MWF9:00–9:50Al 219
2MWF10:00–10:50Al 219

Ac 203: Principles of Accounting I 3 credits

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

Prerequisites: ACT score 22, SAT score 1100 or Ac 103.

Sec Days Time Room
1MWF8:00–8:50Al 315
2 InfoMWF8:00–8:50AHB 208
3MWF10:00–10:50Al 220
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Ac 204: Principles of Accounting II 3 credits

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 and individual budgeting, and taxes. Introduction to business ethics.

Prerequisite: Ac 203.

Sec Days Time Room
1MWF9:00–9:50Al 315
2MWF10:00–10:50Al 315

Ac 205: Accounting Software-EXP 3 credits

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

Prerequisite: Ac 203.

Sec Days Time Room
1MWF1:00–1:50Al 220

Ac 305: Intermediate Accounting I 3 credits

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
1MWF10:00–10:50Al 216

Ac 306: Intermediate Accounting II 3 credits

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
1MWF1:00–1:50Al 221

Ac 310: Accounting Information Systems 3 credits

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 credits

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
1MWF8:00–8:50Al 216

Ac 401: Taxation for Individuals 3 credits

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

Prerequisite: Ac 204.

Sec Days Time Room
1MWF2:00–2:50Al 103

Ac 402: Advanced Accounting 3 credits

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
1MWF9:00–9:50Al 220

Ac 403: Cost Accounting 3 credits

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
1MWF2:00–2:50Al 220

Ac 405: Financial Statement Analysis 3 credits

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.

Prerequisite: Ac 402.

No sections offered in the fall semester…

Ac 411: Taxation of Business Entities 3 credits

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

Prerequisite: Ac 204.

No sections offered in the fall semester…

Ac 412: Topics in Advanced Financial Accounting 3 credits

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: Special Topics in Cost Accounting 3 credits

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 204.

No sections offered in the fall semester…

Ac 415: Accounting Theory 3 credits

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
1MWF9:00–9:50Al 216

Ac 450: Full-time Accounting Internship-EXP 6 credits

Placement with a public accounting firm or corporate accounting department.~ Requires at least 300 hours of relevant accounting work experience.

Prerequisite: Ac 306.

Sec Days Time Room
1M12:00–12:50TBA

Ac 451: Accounting Internship I-EXP 3 credits

Placement with a public accounting firm or corporate accounting department.~ Requires at least 150 hours of relevant accounting work experience.~

Prerequisite: Ac 306.

Sec Days Time Room
1TBATBATBA

Ac 452: Accounting Internship II 3 credits

Placement with a public accounting firm or corporate accounting department.~ Requires at least 150 hours of relevant accounting experience.

Prerequisite: Ac 451.

Sec Days Time Room
1TBATBATBA

Ac 499: Accounting Independent Study 3 credits

An independent study in accounting designed to deepen the student's understanding of the complexities in the field of accounting. Students will address accounting issues in real-world settings and make informed decisions utilizing pertinent data.

This course is not offered this academic year.