Undergraduate Accounting
Undergraduate Accounting
2024 Spring Term
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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.
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.
INTRO TO BLOCKCHAIN & CRYPTOCURRENCIES
ACCOUNT 285
Introduction to blockchain and cryptocurrency technology. Students will learn how distributed ledger systems operate, i.e. blockchains, and their interaction with cryptocurrencies. In addition, students will explore cryptocurrencies in the context of monetary history, economic theory, accounting, and taxation.
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.
INTERMEDIATE ACCOUNTING I
ACCOUNT 341
This course covers financial accounting topics, with an emphasis on assets and liabilities. This course emphasizes the application, interpretation, and analysis of accounting principles and procedures for complex accounting and reporting topics.
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.
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.
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.
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.
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.
INTERMEDIATE MANAGERIAL ACCOUNTING
ACCOUNT 356
This course presents an overview of basic cost measurement principles and an in-depth examination of costing systems. It focuses on cost allocation methods including product costing procedures and techniques. This course also examines the elements of performance management and measurement systems, together with budgets and variances.
TAX RESEARCH
ACCOUNT 453
Tax Research is an exploratory course that examines local, state, federal, and international tax laws, with an emphasis on finding primary sources and communicating research results.
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.
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.
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.
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.
SPECIAL STUDIES
ACCOUNT 496
Group activity. Not offered regularly in the curriculum but offered on topics selected on the basis of timeliness, need, and interest, and generally in the format of regularly scheduled Catalog offerings. Repeatable for a maximum of 3 credits in the accounting major and a maximum of 6 credits in the degree.
INDEPENDENT STUDIES
ACCOUNT 498
Study of a selected topic or topics under the direction of a faculty member. Repeatable.