a c c o u n t i n g    

ACC 1111 Financial Accounting

4 QH

Covers the nature, function, and environment of accounting; the basic accounting model; financial and analytical ratios; the valuation, reporting, and control of accounts receivable, inventory and plant and equipment; short- and long-term debt financing; and corporate stockholder equity. This course is designed to introduce accounting issues and objectives for proper managerial interpretation and analysis of financial statements. Prereq. Sophomore standing.

ACC 1112 Managerial Accounting

4 QH

Introduces managerial accounting concepts, analyses, and practices that support business decisions through class discussions, exercises, and demonstration problems. Specific topics covered include budgeting, cost management and behavior, cost-volume-profit analysis, relevant costs for decision-making, cost allocation issues including ABC, and performance reporting. Requires a field project examining cost issues in a business entity. Prereq. ACC1111 and sophomore standing.

ACC 1331 Intermediate Accounting 1

4 QH

Constitutes the principal foundation course for accountants; includes a comprehensive review of the conceptual framework of accounting. Emphasizes the preparation of financial statements and their use in decision-making. Stresses the development of accounting theory in the analysis of alternative accounting treatments and procedures. Pays particular attention to cash, accounts receivable, and inventories. Prereq. ACC1111 or equivalent and middler standing.

ACC 1332 Intermediate Accounting 2

4 QH

Continues the study of accounting principles, concepts, and procedures introduced in ACC1331. Specific topics include fixed asset and intangible asset accounting, current and long-term liabilities, contingencies, pensions and other postemployment benefits, and leases. Prereq. ACC1331 and middler standing.

ACC 1339 Cost Accounting

4 QH

Develops understanding of the critical role of cost measurement in business decisions and in managing a firm's profitability. Studies alternate ways of measuring costs to meet different management objectives, the role of budgeting as a planning and management tool, and the use of cost analysis as a control tool to help management meet short- and long-term profit objectives. Prereq. ACC1112 and middler standing.

ACC 1343 Intermediate Accounting 3

4 QH

Completes the intensive study of measurement and reporting issues of modern accounting practice. Emphasizes the conceptual and procedural aspects associated with the reporting of stockholders equity, earning per share, investments, deferred taxes, accounting changes, and the statement of cash flows. Prereq. ACC1332 or permission of instructor.

ACC 1345 Accounting Systems

4 QH

Examines the process of analyzing and designing financial accounting systems. Uses a conceptual approach to consider the appropriate use of computer technology in designing new systems. Covers system analysis and design concepts, files and data-base design, and how to control specific accounting applications. Provides hands-on experience in operating a computerized accounting system. Prereq. ACC1331, introductory computer course, or permission of instructor, and middler standing.

ACC 1347 Auditing

4 QH

Examines audit concepts, standards, and procedures, including the auditor's legal and ethical responsibilities, the auditing profession, auditing standards, code of professional conduct, auditor's reports, evidence, control environment, risk assessment, statistical sampling, substantive testing, and the effect of information technology on the audit process. Prereq. ACC1332 or ACC1343.

ACC 1351 Federal Income Taxes 1

4 QH

Emphasizes basic understanding of the federal income tax structure relating to individuals. Requires completion of tax return problems and research cases directed at addressing various tax situations. Through these projects, the different sources of tax authority are introduced. Prereq. ACC1332 or permission of instructor.

ACC 1512 Federal Income Taxes 2

4 QH

Continues the examination of the federal income tax system. Emphasizes the tax implications of property transactions and choice of business entity. Transactions between owners and business entities are also examined. A major emphasis is given to tax planning considerations, especially corporate tax consequences. Prereq. ACC1351.

ACC 1521 Advanced Accounting

4 QH

Analyzes accounting theory and practice in various areas for the student planning a career as a professional accountant. Includes accounting for partnerships; business combinations and consolidated financial statements; bankruptcy, liquidation and reorganization; accounting for multinational enterprises; segments, interim reporting, and reporting to the SEC; and accounting for governmental units. Prereq. ACC1343 or permission of instructor.

ACC 1591 Independent Study

1 QH

Allows students who have received approval to undertake independent study in lieu of any course required in the various concentrations. Students present proposals to an Independent Studies Committee for evaluation and approval. Every proposal requires a detailed outline of the objectives and plan of study and must be accompanied by a supporting statement from the supervising faculty member under whose direction the study will take place. A copy of the final report prepared by the student is presented to the appropriate Independent Studies Committee. Further information about the Independent Studies Program can be obtained from concentration coordinators.

ACC 1592 Independent Study

2 QH

Same as ACC1591.

ACC 1593 Independent Study

3 QH

Same as ACC1591.

ACC 1594, ACC 1595, ACC 1596, ACC 1597 Independent Study

4 QH each

Same as ACC1591.

ACC 1711 Accounting Principles 1 (Honors)

4 QH

Honors equivalent of ACC1111.

ACC 1712 Accounting Principles 2 (Honors)

4 QH

Honors equivalent of ACC1112.

ACC 1810 Big-Picture Accounting (Honors)

4 QH

Helps students make managerial decisions, such as pricing, product design, or make-or-buy decisions, using accounting informationespecially data on product and service costsin combination with input from other corporate functions. Offers students the opportunity to combine knowledge gained about costs with knowledge of operations, finance, marketing, the overall organization, and the competitive context to make sound business decisions. Examines a variety of firms facing the challenge of managing in a global economy in the Information Age. Discusses how to implement, in an international and multicultural context, the action plans generated from analyzing complex information. Tests action plans for consistency with critical goals such as quality, customer focus, and continuous improvement. Prereq. Honors participation or instructor's permission.

ACC 1812 Fraud: The Dark Side of Business (Honors)

4 QH

Examines the pervasiveness and causes of fraud and `white-collar' crime in our society. Explores the types of fraud and fraud schemes that affect individuals and business enterprises, methods of fraud detection/investigation/prevention, and the concept of `fraud risk management.' Topics include legal aspects of fraud, Ponzi and pyramid schemes, securities fraud, computer fraud, health-care fraud, asset misappropriation, and fraudulent financial reporting. Prereq. Honors participation or instructor's permission.

ACC 1891 Honors Thesis in Progress

0 QH

ACC 1892 Honors Thesis

8 QH

ACC 1893 Honors Thesis in Progress

0 QH

ACC 1894 Honors Thesis

12 QH

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