Accounting

ACCT B202 Principles of Financial Accounting
3.00 crs.

This course is designed to introduce students to accounting in a way that demonstrates the importance of accounting to society and the relevance of accounting to their future careers.  The objective of the course is for students to understand the essential financial components of businesses and to realize that accounting information is imperative in the decision making process of investors, creditors, management, and others.

Overall GPA of 2.0
ACCT B203 Principles of Managerial Accounting
3.00 crs.

This course covers uses of accounting information for managerial decision making to aid planning and control activities of managers in business enterprises. Topics include methods for determining the costs of products and services, for assessing product and project profitability, and for budgeting and monitoring of costs and profits.

Sophomore
ACCT B300 Tax Accounting I (Individual)
3.50 crs.

This course examines the concepts and methods of determining federal income tax liability for individuals. Topics emphasized include personal deductions, capital gain and loss provisions, and accounting methods.

Sophomore
ACCT B305 Intermediate Accounting I
3.00 crs.

First of a two-course sequence. This course examines accounting concepts and principles that support the financial statements and related disclosures for external financial reporting in the United States. Emphasis is on financial statement presenation and disclosure through the development of skills in recording and reporting transactions, identification of financial reporting and measurement alternatives, and interpretation of the effects of alternatives on the financial statements. Coverage includes an overview of major financial statements including the statement of cash flows, revenue recognition, and assest topics.

Sophomore
ACCT B306 Intermediate Accounting II
3.00 crs.

This course is a continuation of ACCT B305. Emphasis is on financial statement presentation and disclosure through development of skills in recording and reporting transactions, identification of financial reporting and measurement alternatives, and interpretation of the effects of alternatives on the financial statements. Coverage includes liability and equity topics, including earnings per share

Sophomore
ACCT B307 Government + Nonprofit Accounting
3.00 crs.

This course is designed to help students become aware of the vitality of government and not-for-profit accounting and of the intellectual challenges that are presented.  This course studies accounting, budgeting, fiscal processes, and the financial records of governmental agencies and non-profit organizations. Fund accounting is introduced and emphasized.

Sophomore
ACCT B310 Strategic Cost Management
3.00 crs.

This course emphasizes contemporary topics in strategic cost management through an understanding of the underlying concepts and fundamental techniques involved in cost accounting for manufacturing and service companies. Job-order, process, and standard costing are examined to support an understanding of just-in-time and activity based systems, continuous improvement, quality measurements, and the theory of constraints, among others. Emphasis is on how cost management systems, with their performance evaluation and reward systems, encourage efforts to achieve an organization’s strategic goals.

Sophomore
ACCT B340 Accounting Information Systems
3.00 crs.

This course emphasizes the problems of integrating automatic data processing and accounting information systems. Problems inherent in the development of systems and modeling are also covered.

Sophomore
ACCT B400 Advanced Accounting
3.00 crs.

This course is designed for students to study the accounting reporting principles and procedures used in a variety of multi-corporate entity activities including mergers, acquisitions, and complex business transactions including consolidations.  Partnership formation, operation and changes in membership as well as partnership liquidations are also covered.

Junior
ACCT B401 Tax Accounting II (Corporate)
3.00 crs.

This course covers concepts and methods of determining federal income tax liability for corporations, partnerships, estates, and trusts.

Junior
ACCT B403 Auditing + Assurance Services
3.00 crs.

This course is an introduction to auditing and assurance services in the public accounting profession. The course covers the auditing environment, the auditing process, and the application of auditing concepts to various types of audits, including financial, operational, and compliance.

Senior
ACCT B460 International Accounting
3.00 crs.

This course covers topics including comparison of accounting between US GAAP and IFRS; examination of common financial, managerial, and tax accounting issues faced by U.S. multinational firms, including the impact of transactions conducted in foreign currencies; defenses against currency rate changes such as forward exchange forward contracts; and the restatement of foreign currency financial statements for overseas subsidiaries.

Senior
ACCT B493 Special Topics in Accounting
3.00 crs.

This course designation is applied to topical electives in Accounting offered on an irregular basis.

Junior
ACCT B499 Independent Study in Accounting
3.00 crs.

See description in College of Business overview

Junior, Overall GPA of 2.0
ACCT B715 Financial + Managerial Accounting
3.00 crs.

This course provides an overview of how financial data can be used by managers, entrepreneurs, and executives to improve the decision-making process and improve organizational productivity and performance. The financial accounting portion of the course develops student skills in reading and understanding financial statements, analyzing investments, and measuring and assessing financial performance. The managerial accounting portion of the course develops student skills in budgeting, cost accounting, cash flow analysis, and the analysis and interpretation of internal financial reports.

This is an MBA Core course. 

ACCT B893 Special Topics in Accounting
3.00 crs.

This course designation is applied to topical electives in Accounting offered on an irregular basis.

ACCT B899 Independent Study in Accounting
3.00 crs.

See description of Independent Study course guidelines in MBA Program Overview