Undergraduate Accounting

Jump to Menu

Undergraduate Accounting

2017 Fall Term


  • This course listing is informational and does not guarantee availability for registration.
  • Please click through to view the class schedule to see sections offered for your selected term.
  • Sections may be full or not open for registration. Please use WINS if you wish to register for a course.

3 Units


Accounting 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 statement of financial position), and specific discussions of cash, trade receivables, merchandise inventories, plant assets, current and long-term liabilities, and stockholders equity.

3 Units


Accounting 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..

3 Units


Accounting 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.

3 Units


Accounting 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.

3 Units


Accounting 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.

3 Units


Accounting 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.

3 Units


Accounting 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 (a) the impact of information technology on the gathering, processing and reporting of financial information (b) risk management through the use of COSO's internal control frameworks (c) ways in which technology affects internal control structures, and (d) how to model business processes and use decision criteria to determine ways in which processes can be improved.

3 Units


Accounting 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. Special emphsis is placed on communicating accounting information to managers in a clear, concise manner.

3 Units


Accounting 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.

3 Units


Accounting 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.

3 Units


Accounting 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.

2-6 Units


Accounting 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.

1-3 Units


Accounting 498

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

Jump to Top

Catalog Selection

Course Navigation

Go ToGo To ResetReset

Class Filter

RefreshRefresh ResetReset