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• Undergraduate Spring 2021
• Accounting

Undergraduate Accounting

2021 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

INTRO TO ACCOUNTING THEORY & FOUNDATIONS

ACCOUNT 250

This course provides foundational knowledge of the theories, concepts, and skills that drive financial accounting. Topics include the basis for financial accounting standards, the processes organizations use to generate and analyze financial statements, and controls over financial reporting and assets.

Class Schedule

ACCOUNTING AND BUSINESS EXPERIENCES

ACCOUNT 293

An opportunity to gain credit for hands-on experience in accounting-related work to develop a greater understanding of the overall business environment. Course requires a paid work experience of at least 100 hours; employer feedback and a written report are required.

Class Schedule

INTERMEDIATE ACCOUNTING I

ACCOUNT 341

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 341, with an emphasis on liabilities, equity, 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

INDIVIDUAL TAXATION

ACCOUNT 351

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

BUSINESS TAXATION

ACCOUNT 352

This course examines federal tax laws that are applicable to corporations and partnerships. In addition, students will explore ancillary tax topics that directly affect the evolving landscape of business taxation.

Class Schedule

ACCOUNTING INFORMATION SYSTEMS

ACCOUNT 354

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 355

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 I

ACCOUNT 356

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

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

COST MANAGEMENT II

ACCOUNT 466

The course emphasizes critical thinking in using accounting information to motivate employees, align employee incentives with the goals of the firm, and evaluate the performance of business unit and business unit managers. The course focuses on using accounting information for internal decision-making, managerial control, performance evaluation, and elements of incentive system design.

Class Schedule

FRAUD EXAMINATION

ACCOUNT 467

This course covers the prevention and detection of fraud with an emphasis on investigation techniques. Course topics include fraud risk factors, internal control assessment and design, fraud scheme-specific red flags, evidence collection and analysis, and interviewing techniques.

Class Schedule

ACCOUNTING ANALYTICS

ACCOUNT 480

This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques. Students should leave this course with the skills necessary to translate accounting and business problems into actionable proposals that they can competently present to managers and data scientists.

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.