2007-08 Academic Catalog	home FAQs request

Courses

Accounting 

ACCT 155 — Principles of Accounting I, 1.0 credit. E.
An introductory study of financial accounting. The course addresses the preparation of financial information and the communication of that information to interested users, with a focus on the use of financial statements. The course also introduces basic financial accounting theory and develops analytical skills in understanding and using financial information.

ACCT 156 — Principles of Accounting II, 1.0 credit. E.
The second course in accounting focuses on management’s use of financial information. Topics covered include cost category concepts, job order costing, process costing, standard costing, performance analysis, accounting for business segments, and their cost and budgeting.
Prerequisite: ACCT 155 — Principles of Accounting I

ACCT 356 — Intermediate Accounting II, 1.0 credit. E2.
A continuation of ACCT 355 — Intermediate I. This course includes specialized financial accounting issues, such as leases and earnings per share calculations.
Prerequisite: ACCT 355 — Intermediate I

ACCT 366 — Cost Accounting, 1.0 credit. E2.
The development and analysis of cost information for use by management in decision-making, income determination and performance evaluation. Topics covered include: cost allocation, product and service cost methods, cost planning, cost control, and the role of costs in performance evaluation.
Prerequisite: ACCT 156 — Principles of Accounting II

ACCT 368 — Tax Accounting, 1.0 credit. E1.
A study of taxation, with emphasis on federal income taxation of individuals and businesses. Topics include the lawmaking and administrative system, tax law and regulations, basic tax planning, and current issues.
Prerequisite: ACCT 156 — Principles of Accounting II

ACCT 369 — Auditing, 1.0 credit. E1.
This course focuses on the review of financial statements for the purpose of issuing an audit opinion. Topics covered in the course include: audit theory, audit reports, the professional ethics of auditing, internal control, audit sampling and specific procedures for auditing major business cycles.
Prerequisite: ACCT 355 — Intermediate I

ACCT 380 — Special Topics, 0.5 to 1.0 credit. D.
Courses covering various topics of interest in this particular discipline are offered regularly. Contact department or program chair for more information.

ACCT 390 — Cooperative Education, 0.5 to 2.0 credits. E.

ACCT 454 — Advanced Accounting, 1.0 credit. E2.
A study of special topics in financial accounting, with emphasis on two topics: (1) financial accounting and reporting issues for government and nonprofit entities; (2) accounting for business mergers and consolidations, subsequent activity, and the resulting consolidated financial statements.
Prerequisite: ACCT 355 — Intermediate I or consent of instructor