Accounting

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.

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

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

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.

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

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

An introduction to the fundamentals of computer programming through extensive practice developing software in the Python language. Fundamental terminology and topics such as integrated development environments, variables, data types, control structures, functions, and objects will be covered. ELO4 Global Learning - Innovation

Introduction to the basic methods of analysis in Data Science and Data Analytics. This course introduces students to the basic statistical methods, coding applications, problem solving, and data integrity issues common to the field.

The course covers the basic aspects of a complete data analytics project. Students will use data sets obtained from community partners. Students will work in teams with each team producing a problem definition in conjunction with the client, conducting the proposed analysis directed at providing insight into the problem, and disseminating the results of the analysis in written and oral form.

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.

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.

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

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.

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.

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

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.

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

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

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.

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.

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.

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.

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.

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

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).

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.