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Accounting

Bachelor of Arts Degree

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  • BA Degree - Accounting Major

    In addition to the general education requirements, majors in Accounting must complete a concentration of 36 semester hours in Accounting and Economics including:

    Courses Required for General Education:

    Students planning to sit for the CPA Exam will need additional hours. Accounting majors are encouraged to also complete the Business Management major.

    Other Recommendations: Leadership Academy Certificate

    Courses Offered
    • ACCT2310Financial Accounting
      ACCT2310 Financial Accounting - 3 s.h.

      An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.

    • ACCT2320Managerial Accounting
      ACCT2320 Managerial Accounting - 3 s.h.

      The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.

    • ACCT3220Agricultural Accounting and Taxation
      ACCT3220 Agricultural Accounting and Taxation - 3 s.h.

      Exposure to accounting methods and taxation policies specific to agricultural producers and businesses. Prerequisite: ACCT2310 Financial Accounting.

    • ACCT3310Tax Accounting
      ACCT3310 Tax Accounting - 3 s.h.

      A study of federal income tax provisions relating to individuals, corporations, and partnerships.

    • ACCT3360Intermediate Accounting I
      ACCT3360 Intermediate Accounting I - 3 s.h.

      Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.

    • ACCT3400Cost Accounting for Managerial Control and Strategic Planning
      ACCT3400 Cost Accounting for Managerial Control and Strategic Planning - 3 s.h.

      Development of cost accumulation and reporting systems for a firm's strategy and structure with an emphasis on integrating cost information into the firms strategic plan. Prerequisite: ACCT2320 and MATH1370. +This course is only offered every other year.

    • ACCT3460Intermediate Accounting II
      ACCT3460 Intermediate Accounting II - 3 s.h.

      Accounting theory and practice applicable to liabilities and owner’s equity, special problem areas related to income determination and financial reporting, and international transactions. Prerequisite: ACCT3360.

    • ACCT4100Auditing Concepts and Applications – A Risk Analysis Approach
      ACCT4100 Auditing Concepts and Applications – A Risk Analysis Approach - 3 s.h.

      An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360.

    • ACCT4120Internship in Accounting
      ACCT4120 Internship in Accounting - 1-3 s.h.

      An internship that allows students to work with accountants. The student will play an active role in identifying potential field sponsors. Repeatable to a maximum of 12 hours. Prerequisite: Instructor’s consent. (Graded on a Pass/Fail basis).

    • BUAD4220Seminar in Accounting and Finance
      BUAD4220 Seminar in Accounting and Finance - 3 s.h.

      A comprehensive capstone course for students majoring in Finance that integrates material from previous courses taken in the major and explores a wide range of finance-related topics, including the ethical issues affecting the current financial environment of business firms. Pre-requisites: BUAD3370, BUAD3380.

    • ECON1320Principles of Microeconomics
      ECON1320 Principles of Microeconomics - 3 s.h.

      Analysis of the fundamental principles of the American economic system, centering on price, production, market structures, and a survey of contemporary economic problems, e.g. sustainability. ELO5 Social Science - Sustainability

    • ECON2100Introductory Economic Data Analysis
      ECON2100 Introductory Economic Data Analysis - 3 s.h.

      An introduction to economic data and statistical techniques commonly applied in business settings. Topics include understanding the basics of data interpretation, manipulation, and visualization. Students will learn how to carry out and interpret basic linear regression and other methods of statistical analysis in Excel.

    • MATH1370Statistics for Sciences
      MATH1370 Statistics for Sciences - 3 s.h.

      Data analysis and measures of central tendency, dispersion, and correlation. Introduction to probability. Estimation and hypothesis testing. Bivariate regression. ANOVA. Introduction to nonparametric techniques. Prerequisite: 1 year high school algebra. ELO6 Math, GE2B Foundational Skills-Mathematics/Quantitative.

    • MATH1500Applied Calculus
      MATH1500 Applied Calculus - 3 s.h.

      An introduction to differential and integral calculus. Topics include limits, continuity, differentiation and integration techniques, and applications. Prerequisite: 2 years high school algebra. ELO6 Math, GE2B Foundational Skills-Mathematics/Quantitative.

    ACCT2310Financial Accounting ACCT2320Managerial Accounting ACCT3220Agricultural Accounting and Taxation ACCT3310Tax Accounting ACCT3360Intermediate Accounting I ACCT3400Cost Accounting for Managerial Control and Strategic Planning ACCT3460Intermediate Accounting II ACCT4100Auditing Concepts and Applications – A Risk Analysis Approach ACCT4120Internship in Accounting BUAD4220Seminar in Accounting and Finance ECON1320Principles of Microeconomics ECON2100Introductory Economic Data Analysis MATH1370Statistics for Sciences MATH1500Applied Calculus
    Course Descriptions
    ACCT2310 Financial Accounting - 3 s.h.

    An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.

    ACCT2320 Managerial Accounting - 3 s.h.

    The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.

    ACCT3220 Agricultural Accounting and Taxation - 3 s.h.

    Exposure to accounting methods and taxation policies specific to agricultural producers and businesses. Prerequisite: ACCT2310 Financial Accounting.

    ACCT3310 Tax Accounting - 3 s.h.

    A study of federal income tax provisions relating to individuals, corporations, and partnerships.

    ACCT3360 Intermediate Accounting I - 3 s.h.

    Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.

    ACCT3400 Cost Accounting for Managerial Control and Strategic Planning - 3 s.h.

    Development of cost accumulation and reporting systems for a firm's strategy and structure with an emphasis on integrating cost information into the firms strategic plan. Prerequisite: ACCT2320 and MATH1370. +This course is only offered every other year.

    ACCT3460 Intermediate Accounting II - 3 s.h.

    Accounting theory and practice applicable to liabilities and owner’s equity, special problem areas related to income determination and financial reporting, and international transactions. Prerequisite: ACCT3360.

    ACCT4100 Auditing Concepts and Applications – A Risk Analysis Approach - 3 s.h.

    An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360.

    ACCT4120 Internship in Accounting - 1-3 s.h.

    An internship that allows students to work with accountants. The student will play an active role in identifying potential field sponsors. Repeatable to a maximum of 12 hours. Prerequisite: Instructor’s consent. (Graded on a Pass/Fail basis).

    BUAD4220 Seminar in Accounting and Finance - 3 s.h.

    A comprehensive capstone course for students majoring in Finance that integrates material from previous courses taken in the major and explores a wide range of finance-related topics, including the ethical issues affecting the current financial environment of business firms. Pre-requisites: BUAD3370, BUAD3380.

    ECON1320 Principles of Microeconomics - 3 s.h.

    Analysis of the fundamental principles of the American economic system, centering on price, production, market structures, and a survey of contemporary economic problems, e.g. sustainability. ELO5 Social Science - Sustainability

    ECON2100 Introductory Economic Data Analysis - 3 s.h.

    An introduction to economic data and statistical techniques commonly applied in business settings. Topics include understanding the basics of data interpretation, manipulation, and visualization. Students will learn how to carry out and interpret basic linear regression and other methods of statistical analysis in Excel.

    MATH1370 Statistics for Sciences - 3 s.h.

    Data analysis and measures of central tendency, dispersion, and correlation. Introduction to probability. Estimation and hypothesis testing. Bivariate regression. ANOVA. Introduction to nonparametric techniques. Prerequisite: 1 year high school algebra. ELO6 Math, GE2B Foundational Skills-Mathematics/Quantitative.

    MATH1500 Applied Calculus - 3 s.h.

    An introduction to differential and integral calculus. Topics include limits, continuity, differentiation and integration techniques, and applications. Prerequisite: 2 years high school algebra. ELO6 Math, GE2B Foundational Skills-Mathematics/Quantitative.

  • Accounting Minor

    A minor in Accounting consists of 18 semester hours or more in Accounting (except Seminar in Accounting) including:

    Courses Offered
    • ACCT2310Financial Accounting
      ACCT2310 Financial Accounting - 3 s.h.

      An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.

    • ACCT2320Managerial Accounting
      ACCT2320 Managerial Accounting - 3 s.h.

      The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.

    • ACCT3360Intermediate Accounting I
      ACCT3360 Intermediate Accounting I - 3 s.h.

      Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.

    ACCT2310Financial Accounting ACCT2320Managerial Accounting ACCT3360Intermediate Accounting I
    Course Descriptions
    ACCT2310 Financial Accounting - 3 s.h.

    An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.

    ACCT2320 Managerial Accounting - 3 s.h.

    The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.

    ACCT3360 Intermediate Accounting I - 3 s.h.

    Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.

  • Course list - Accounting
    Courses Offered
    • ACCT2000Individual Study
      ACCT2000 Individual Study - 1-3 s.h.

      Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.

    • ACCT2310Financial Accounting
      ACCT2310 Financial Accounting - 3 s.h.

      An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.

    • ACCT2320Managerial Accounting
      ACCT2320 Managerial Accounting - 3 s.h.

      The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.

    • ACCT3000Individual Study
      ACCT3000 Individual Study - 1-3 s.h.

      Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.

    • ACCT3210Financial Statement Reporting and Analysis
      ACCT3210 Financial Statement Reporting and Analysis - 3 s.h.

      The financial theory and application in financial statement analysis from the perspective of financial statement users. Students will learn to interpret and analyze financial statements for tasks such as credit and security analyses, lending and investment decisions, and other managerial decisions that rely on financial data. Prerequisite: ACCT2310.

    • ACCT3220Agricultural Accounting and Taxation
      ACCT3220 Agricultural Accounting and Taxation - 3 s.h.

      Exposure to accounting methods and taxation policies specific to agricultural producers and businesses. Prerequisite: ACCT2310 Financial Accounting.

    • ACCT3310Tax Accounting
      ACCT3310 Tax Accounting - 3 s.h.

      A study of federal income tax provisions relating to individuals, corporations, and partnerships.

    • ACCT3360Intermediate Accounting I
      ACCT3360 Intermediate Accounting I - 3 s.h.

      Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.

    • ACCT3400Cost Accounting for Managerial Control and Strategic Planning
      ACCT3400 Cost Accounting for Managerial Control and Strategic Planning - 3 s.h.

      Development of cost accumulation and reporting systems for a firm's strategy and structure with an emphasis on integrating cost information into the firms strategic plan. Prerequisite: ACCT2320 and MATH1370. +This course is only offered every other year.

    • ACCT3460Intermediate Accounting II
      ACCT3460 Intermediate Accounting II - 3 s.h.

      Accounting theory and practice applicable to liabilities and owner’s equity, special problem areas related to income determination and financial reporting, and international transactions. Prerequisite: ACCT3360.

    • ACCT3550Contemporary Strategic Topics in Accounting including Mergers and Acquisitions
      ACCT3550 Contemporary Strategic Topics in Accounting including Mergers and Acquisitions - 3 s.h.

      Designed to prepare students to manage, report, interpret, and analyze financial data. Students will have the opportunity to apply financial concepts when studying examples including mergers and acquisitions, corporate reports, exchange rates on profitability, and relationship between headquarters and branches. In addition, this course is designed to assist students analyze consolidated financial statements, and to understand accounting for derivatives, governmental and not-for-profit accounting, and reporting. Recommended prerequisite: ACCT2310 Financial Accounting.

    • ACCT3900Topics in Accounting
      ACCT3900 Topics in Accounting - 1-3 s.h.

      Study of selected topics from areas in accounting such as governmental accounting and advanced tax. Topics are announced prior to each semester they are offered. May be repeated for credit when the topics vary.

    • ACCT4000Individual Study
      ACCT4000 Individual Study - 1-3 s.h.

      Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.

    • ACCT4100Auditing Concepts and Applications – A Risk Analysis Approach
      ACCT4100 Auditing Concepts and Applications – A Risk Analysis Approach - 3 s.h.

      An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360.

    • ACCT4120Internship in Accounting
      ACCT4120 Internship in Accounting - 1-3 s.h.

      An internship that allows students to work with accountants. The student will play an active role in identifying potential field sponsors. Repeatable to a maximum of 12 hours. Prerequisite: Instructor’s consent. (Graded on a Pass/Fail basis).

    ACCT2000Individual Study ACCT2310Financial Accounting ACCT2320Managerial Accounting ACCT3000Individual Study ACCT3210Financial Statement Reporting and Analysis ACCT3220Agricultural Accounting and Taxation ACCT3310Tax Accounting ACCT3360Intermediate Accounting I ACCT3400Cost Accounting for Managerial Control and Strategic Planning ACCT3460Intermediate Accounting II ACCT3550Contemporary Strategic Topics in Accounting including Mergers and Acquisitions ACCT3900Topics in Accounting ACCT4000Individual Study ACCT4100Auditing Concepts and Applications – A Risk Analysis Approach ACCT4120Internship in Accounting
    Course Descriptions
    ACCT2000 Individual Study - 1-3 s.h.

    Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.

    ACCT2310 Financial Accounting - 3 s.h.

    An introduction to the study of accounting dealing with the preparation and analysis of the balance sheet, income statement, and related accounting records. Prerequisites: One MATH course.

    ACCT2320 Managerial Accounting - 3 s.h.

    The selection and analysis of accounting information for internal use by management. Prerequisite: ACCT2310.

    ACCT3000 Individual Study - 1-3 s.h.

    Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.

    ACCT3210 Financial Statement Reporting and Analysis - 3 s.h.

    The financial theory and application in financial statement analysis from the perspective of financial statement users. Students will learn to interpret and analyze financial statements for tasks such as credit and security analyses, lending and investment decisions, and other managerial decisions that rely on financial data. Prerequisite: ACCT2310.

    ACCT3220 Agricultural Accounting and Taxation - 3 s.h.

    Exposure to accounting methods and taxation policies specific to agricultural producers and businesses. Prerequisite: ACCT2310 Financial Accounting.

    ACCT3310 Tax Accounting - 3 s.h.

    A study of federal income tax provisions relating to individuals, corporations, and partnerships.

    ACCT3360 Intermediate Accounting I - 3 s.h.

    Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320.

    ACCT3400 Cost Accounting for Managerial Control and Strategic Planning - 3 s.h.

    Development of cost accumulation and reporting systems for a firm's strategy and structure with an emphasis on integrating cost information into the firms strategic plan. Prerequisite: ACCT2320 and MATH1370. +This course is only offered every other year.

    ACCT3460 Intermediate Accounting II - 3 s.h.

    Accounting theory and practice applicable to liabilities and owner’s equity, special problem areas related to income determination and financial reporting, and international transactions. Prerequisite: ACCT3360.

    ACCT3550 Contemporary Strategic Topics in Accounting including Mergers and Acquisitions - 3 s.h.

    Designed to prepare students to manage, report, interpret, and analyze financial data. Students will have the opportunity to apply financial concepts when studying examples including mergers and acquisitions, corporate reports, exchange rates on profitability, and relationship between headquarters and branches. In addition, this course is designed to assist students analyze consolidated financial statements, and to understand accounting for derivatives, governmental and not-for-profit accounting, and reporting. Recommended prerequisite: ACCT2310 Financial Accounting.

    ACCT3900 Topics in Accounting - 1-3 s.h.

    Study of selected topics from areas in accounting such as governmental accounting and advanced tax. Topics are announced prior to each semester they are offered. May be repeated for credit when the topics vary.

    ACCT4000 Individual Study - 1-3 s.h.

    Individual study programs are self-directed learning experiences designed and carried out by the student with minimal assistance from others. Programs may be proposed for 1-3 s.h. credit as a means of meeting the student's specific educational objectives beyond the regular course offerings.

    ACCT4100 Auditing Concepts and Applications – A Risk Analysis Approach - 3 s.h.

    An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360.

    ACCT4120 Internship in Accounting - 1-3 s.h.

    An internship that allows students to work with accountants. The student will play an active role in identifying potential field sponsors. Repeatable to a maximum of 12 hours. Prerequisite: Instructor’s consent. (Graded on a Pass/Fail basis).

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