Accounting Courses

ACCTG 110 Introduction to Accounting

2 hours

A course specifically for students who have had no prior study, at any level, of bookkeeping or accounting. All aspects of the accounting cycle are covered. Prerequisite: first-year or sophomore standing or consent of department head.

ACCTG 139, 239, 339, 439 Special Topics

Credit arr.

ACCTG 150 Fundamentals of Accounting

4 hours

The course provides a basic understanding of financial and managerial accounting concepts, principles and procedures. Emphasis will be placed on the use of accounting information by management, creditors and stockholders. Course coverage includes accounting for inventory, receivables, long-term assets, short and long-term debt, stockholders equity, financial statement analysis, cost behavior analysis, manufacturing operations, budgeting and variance analysis. Prerequisite: ACCTG 110 or the equivalent (may be satisfied with a high school accounting/bookkeeping course).

ACCTG 185 First-Year Seminar

4 hours

A variety of seminars for first-year students offered each January Term.

ACCTG 250 Accounting for Decision Making

4 hours

This course examines the central role of accountants in the decision-making process of an organization. Topics include internal control, fraud prevention, capital investment analysis, mergers and acquisitions, business strategy, and compliance reporting. Prerequisite: ACCTG 150.

ACCTG 285/295 Directed Study

2, 4 hours

An opportunity to pursue individualized or experiential learning with a faculty member, at the sophomore level or above, either within or outside the major. ACCTG 285 can be taken only during January Term, ACCTG 295 can be taken during the fall, spring, or summer terms.

ACCTG 353 Intermediate Accounting I

4 hours

Deals with financial accounting concepts and practice. Provides an expansion of the basic fundamentals of accounting procedure. Includes intensive coverage of the asset and liability sections of the balance sheet. Student applies accounting theory, standards, principles, and procedures to accounting problems. Prerequisites: ACCTG 250 or consent of the instructor, and junior standing or above. (E, R)

ACCTG 354 Intermediate Accounting II

4 hours

Further coverage of financial accounting concepts and practice. Includes intensive coverage of the stockholders' equity section of the balance sheet, the statement of changes in financial position, and other special topics, including pension costs, leases, and income tax allocation. Prerequisite: ACCTG 353. (E, R)

ACCTG 357 Accounting for Government and Nonprofit Entities

4 hours

Introduction to governmental accounting and financial reporting principles, procedures, and analysis are emphasized. Nonprofit accounting, financial reporting, analysis, and operational performance topics are studied in a portion of the course. Prerequisite: ACCTG 150 and junior standing.

ACCTG 358 Managerial Cost Accounting

4 hours

Advanced course in managerial accounting focusing on cost accumulation and allocation methods in the manufacturing environment, including activity based costing (ABC). Advanced topics include statistical cost estimation, flexible budgeting, standard costing, inventory valuation, capacity analysis, pricing, variance analysis, performance measurement, strategic analysis, and continuous improvement methods. Prerequisite: ACCTG 250 or consent of instructor.

ACCTG 365 Advanced Accounting

4 hours

Accounting for mergers and consolidations, partnerships, foreign currency transactions, segment reporting, theoretical concepts of value and measurement, and special problems of various industries. Prerequisite: ACCTG 354.

ACCTG 375 Directed Readings

1, 2, or 4 hours

Students who develop an interest in a specialized area of the discipline for which course offerings are limited may follow a prescribed reading list under the direction of a member of the faculty with expertise in that area.

ACCTG 380 Internship

1, 2, or 4 hours

On-the-job learning experience in government or industry. The plan must be presented for departmental approval before the experience begins. (Note: Those students with less than a 2.50 GPA in the major must have departmental approval before interviewing.)

ACCTG 395 Independent Study

1, 2, or 4 hours

ACCTG 467 Auditing and Assurance Services

4 hours

Emphasizes the analysis of an entity's business strategy, identification of risks, mapping of business processes, evaluation of internal controls, and the implications of each of those analyses on the quality of financial and nonfinancial information. The accounting profession's standards and prescribed procedures for financial statement audits are a significant component of the course. Legal responsibilities and professional ethics naturally integrate with the course content. Students learn how accounting professionals exercise judgment, examine client financial statement assertions and document a problem's analysis, the procedures applied, and the conclusions reached. Writing instruction and practice are incorporated to realistically reflect the practice of accounting. Prerequisites: ACCTG 354 and senior standing. (E, W)

ACCTG 468 Federal Income Taxation

4 hours

Analysis of the individual income tax, with emphasis on the economic and legal effect on the individual taxpayer. Much of the material is relevant to the taxpayer in the business environment, including taxation for the proprietor, partnership, and basic concepts of corporate taxation. Prerequisites: ACCTG 354 and senior standing. (E, R)

ACCTG 485 Seminar

Credit arr.

ACCTG 490 Senior Project

4 hours

The course integrates knowledge and competencies gained from previous accounting courses. Students work in a group environment to study and discuss contemporary issues in accounting theory and practice. Students must demonstrate the ability to investigate a specific area of research and present the results in both a written document and a presentation to an audience of peers and faculty. (S, R)

ACCTG 493 Senior Honors Project

4 hours

A yearlong independent research project. Applications are completed on the "Honors Program" form available at the registrar's office, requiring the signatures of a faculty supervisor, the department head, the honors program director, and the registrar. Interdisciplinary projects require the signatures of two faculty supervisors. The project must be completed by the due date for senior projects. The completed project is evaluated by a review committee consisting of the faculty supervisor, another faculty member from the major department, and a faculty member from outside the major department. All projects must be presented publicly. Only projects awarded an "A-" or "A" qualify for "department honors" designation. The honors project fulfills the all-college senior project requirement. (S, R)