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• Undergraduate Spring 2018
• Accounting

Undergraduate Accounting

2018 Spring Term

Class Schedule

INTRODUCTION TO FINANCIAL ACCOUNTING

ACCOUNT 244

This course introduces students to the principles of financial accounting. Topics include the basic accounting cycle (i.e., double entry accounting), financial statements (i.e., income statement and balance sheet), and discussions of specific accounting rules at an introductory level.

Class Schedule

INTRODUCTION TO MANAGERIAL ACCOUNTING

ACCOUNT 249

This course introduces the student to the relevance, use, and interpretation of accounting information for decision making in support of business strategy. Topics include product costing (job order, process, absorption, variable), pricing, understanding cost structures (cost behavior), short-term decision-making, operational budgeting, evaluating performance, analyzing financial statements and ethical decision making.

Class Schedule

INTERMEDIATE ACCOUNTING I

ACCOUNT 261

This course focuses on accounting for assets (except investments) such as cash, receivables, inventories, plant assets, and intangible assets. This course also presents a detailed discussion of the standard-setting process, conceptual framework, accounting cycle, income statement, statement of financial position, and theoretical and practical aspects of the time-value of money in accounting.

Class Schedule

INTERMEDIATE ACCOUNTING II

ACCOUNT 343

This course continues the coverage of financial accounting topics started in ACCOUNT 261. Specific topics include accounting of investments, current liabilities, long-term liabilities (bonds, notes, leases, pensions), stockholders' equity, deferred income taxes, accounting changes, and other specialized financial accounting topics. This course emphasizes the application, interpretation, and analysis of accounting principles and procedures for complex accounting and reporting topics.

Class Schedule

TAX I

ACCOUNT 451

A study of federal income tax laws with emphasis on the individual taxpayer, particularly of employees and sole proprietors. The study includes a review of current proposals, discussion of practical problems in tax planning and practice in the preparation of tax returns.

Class Schedule

TAX II

ACCOUNT 452

This course examines federal income tax laws and regulations with a specific emphasis on corporations (C and S), partnerships, estate and gift taxation, income taxation of estates and trusts, and taxation of exempt entities. Both compliance and tax planning are emphasized in this course. Tax research on related issues is also included.

Class Schedule

ACCOUNTING INFORMATION SYSTEMS

ACCOUNT 454

This course examines the nature of accounting information systems and the ways in which various components are integrated to provide relevant and reliable financial information for decision making. Students will also study the role of technology on financial reporting and internal control, system analysis and related issues in ethics.

Class Schedule

VITA - INCOME TAX E-FILING CLINIC

ACCOUNT 455

This course provides students a hands on opportunity to prepare federal and state income tax returns that will be electronically filed.

Class Schedule

COST MANAGEMENT

ACCOUNT 456

This course presents an overview of basic cost measurement principles and an in-depth examination of product costing procedures and techniques including process costing, job-order costing, activity-based costing, accounting for spoilage, and standards and variances (cost, expense, revenue, and selected variance investigation models). This course also includes the following specific cost allocation topics: joint products, byproduct products, and service departments.

Class Schedule

ADVANCED ACCOUNTING

ACCOUNT 461

This course presents an indepth examination of accounting for business combinations including mergers, parent-subsidiary relationships, and consolidated statements. It also covers accounting for partnerships, foreign currency translations, and an introduction to international accounting.

Class Schedule

ACCOUNTING FOR NONPROFIT ORGANIZATIONS

ACCOUNT 463

This course is designed to provide students with an in-depth study of accounting for state and local governments, colleges and universities, health-care entities, and voluntary health and welfare organizations.

Class Schedule

AUDITING

ACCOUNT 465

This course introduces the student to auditing, attestation, and assurance services. Specific topics include materiality, audit risk, audit evidence, audit planning, AICPA audit standards, professional ethics, and legal liability. Additional topics include sampling, tests of controls and substantive tests, auditing EDP systems, preparing audit reports, and assessing internal control policies and procedures.

Class Schedule

EXCEL FOR ACCOUNTANTS

ACCOUNT 480

This course focuses on the importance of Excel in the accounting career. The power of Excel will be demonstrated on how useful this tool is in problem solving and decision making. Advanced Excel functions will be taught such as: averageif, randbetween, sumif, nestedif, isblank, iferror, choose, irr, ppmt, cumipmt, yearfrac, concatenate, trim, vlookup, hlookup, and sumproduct.

Class Schedule

INTERNSHIP IN ACCOUNTING

ACCOUNT 493

An opportunity for selected upperclassman to gain work experience in one of the various areas of accounting practice during a semester or summer. Course includes close faculty-employer coordination and an appropriate written report on the work experience.

Class Schedule

INDEPENDENT STUDIES

ACCOUNT 498

Study of a selected topic or topics under the direction of a faculty member. Repeatable.