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.
ACCT3240 Global Issues in Accounting - 3 s.h.
Addresses the professional challenges, the social contexts of the accounting discipline, and specific discipline based global issues. This course also introduces the impact of Artificial intelligence, Blockchain, Cloud computing and Data analytics on global accounting. Prerequisites: ACCT2310 and ACCT2320.
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.
ACCT3900A 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.
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).
ACCT4200 Seminar in Accounting - 3 s.h.
An analysis of the problem of business and the functions of management in the determination of business policy in the various functional areas of the enterprise with extensive analysis of Financial Statements (Balance Sheets, Income Statements, and Cash Flow Statements). Prerequisites: ACCT3460, BUAD3320, BUAD3330, BUAD3380, and MATH1370.
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. Goal 1C, 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.