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• Undergraduate Spring 2003
• Accounting

Undergraduate Accounting

2003 Spring Term

Class Schedule

INTRODUCTION TO FINANCIAL ACCOUNTING

ACCOUNT 244

An introduction to financial accounting emphasizing the accounting cycle, basic financial statements, and discussions of cash, receivables, inventories, long-tern assets, liabilities, and stockholders' equity.

Class Schedule

INTRODUCTION TO MANAGERIAL ACCOUNTING

ACCOUNT 249

Interpretation and use of accounting data by management in planning and controlling business activities. Problems of internal management are stressed; however, the use of accounting data by investors and potential investors is discussed. Non-accounting majors who have already received credit for ACCOUNT 342 may not receive credit for this course.

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 assests. 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

COST MANAGEMENT I

ACCOUNT 342

The relevancy of accounting information in decision making, including cost concepts, cost behavior decision models, budgeting, and performance evaluation. Non-accounting majors who have already received credit for ACCOUNT 249 may not receive credit for this course.

Class Schedule

INTERMEDIATE ACCOUNTING II

ACCOUNT 343

This course continues the coverage of financial accounting topics started in ACCOUNT 341/541. 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

A study of federal income tax laws with special emphasis on the treatment of corporations (C and S), partnerships, estate and gift tax, income tax of estates and trusts, taxation of exempt entities, and tax research.

Class Schedule

ACCOUNTING INFORMATION SYSTEMS

ACCOUNT 454

A study of the objectives and design of financial information systems. The impact of information technology on the gathering, processing and reporting of financial and operating information. Applications in financial information systems analysis and design with emphasis on the information requirements for business decision making and improvement to business processes.

Class Schedule

COST MANAGEMENT II

ACCOUNT 456

An in-depth study of product costing including cost allocations, process costing, job order costing, activity-based costing, standard costs and variance analysis.

Class Schedule

ADVANCED ACCOUNTING I

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

ADVANCED ACCOUNTING II

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 ogranizations. Special topics include auditing non-profit entities, anaylsis of governmental financial statements, and accounting for special-purpose entities. Finally, students will examine the differences between private and public sector accounting, including ethical considerations in the public sector.

Class Schedule

AUDITING

ACCOUNT 465

Auditing, attestation, and assurance services. Materiality, audit risk, and evidence. Audit planning, sampling, and assessing internal controls. Tests of controls and substantive tests. Auditing EDP systems. Audit reports. AICPA standards, professional ethics, and legal liability.

Class Schedule

INTERNSHIP IN ACCOUNTING

ACCOUNT 493

Offered on a satisfactory/no credit basis only. 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.