Course Topics

ACCTG 150: Fundamentals of Accounting

This 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.

ACCTG 353: Intermediate Accounting I

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.

ACCTG 354: Intermediate Accounting II

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.

ACCTG 467: Auditing & Assurance Services

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 non-financial 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 judgement, 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.

MGT 339 ST: Lead/Manag Nonprofit Org

The emphasis of the course is learning from the experiences of nonprofit leaders and experts. The course is designed to bring guests to campus to share individual expertise in nonprofit administration, lessons learned from nonprofit experiences, and identified skills and knowledge needed for leadership and administration of a nonprofit organization. The semester will highlight the many sectors of nonprofit organizations including NGO's, healthcare, education, cultural arts and social service. Students will complete a case study of a nonprofit organization including interviews of management and board representatives, study of financial reports, and evaluation of the selected nonprofit's strengths and weaknesses based on the topics emphasized in the course. The case studies will be presented at the conclusion of the course. Readings will be assigned for each class meeting and students will be expected to prepare questions in advance of a guest presentation. Written reflections or responses to prompts will be assigned following each class periods.