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 and either BUAD1420 or MATH1510.
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.
ACCT3200 Governmental and Nonprofit Accounting - 3 s.h.
A study of accounting and financial reporting principles for state and local governments, hospitals, colleges and universities, and other nonprofit entities. Prerequisite: ACCT2310 Financial Accounting.
+This course is only offered every other year.
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.
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.
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).
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.
ACCT4360 Advanced Accounting - 3 s.h.
A study of topics including partnership, corporate liquidation, foreign currency transactions, business combinations and stock investments. Prerequisite: ACCT3360.
+This course is only offered every other year.