ACCT3014COST ACCOUNTING
Credits (Min/Max): 3/3
Continuing to examine the internal uses of accounting information, this course focuses on the managerial roles of planning, controlling, motivating, and decision making. Topics include a detailed examination and application of internal costing systems, the master budget and responsibility accounting, inventory cost and capacity analysis, customer profitability analysis, allocation of common cost, and the costs of quality and time as components of the balanced scorecard.
ACCT4001ADVANCED ACCOUNTING
Credits (Min/Max): 3/3
A continued examination of Generally Accepted Accounting Principles, this course focuses on complex and specialized accounting topics along with the procedures required for professional accounting certification. Topics include business combinations, governmental, not-for-profit organizations, foreign currency transactions and advanced specialized accounting issued relating to investments, plant assets, and cash flows.
ACCT4002AUDITING
Credits (Min/Max): 3/3
Providing a thorough knowledge of auditing, this course focuses on the application of auditing principles, the attest function, and Generally Accepted Auditing Standards (GAAS). Topics include auditing and assurance services, professional standards, engagement planning, management fraud and audit risk, internal control evaluation, employee fraud, and reports on audited financial statements.
Required Courses: 12 credits; General Rotation (8 weeks each)
ACCT2003ACCOUNTING I
Credits (Min/Max): 3/3
The first of a two-course introductory financial accounting sequence that examines financial accounting from the viewpoint of preparers and users of financial statements. This course focuses on a basic introduction to Generally Accepted Accounting Principles along with the principles and concepts of recording, processing, and reporting accounting information. Topics include the accounting cycle, including financial statement preparation; merchandising operations, including inventory systems and cost flow assumptions; special journals; internal control systems; cash and bank reconciliations; and receivables and uncollectible accounts.
ACCT2004ACCOUNTING II
Credits (Min/Max): 3/3
The second of a two-course introductory financial accounting sequence that examines financial accounting from the viewpoint of preparers and users of financial statements. This course focuses on a continuation of basic Generally Accepted Accounting Principles along with the principles and concepts of recording, processing, reporting, using, and analyzing accounting information. Topics include long-lived assets, current and long-term liabilities, partnership and corporate equity transactions, the statement of cash flows, and ratio analysis.
ACCT2013MANAGERIAL ACCOUNTING
Credits (Min/Max): 3/3
An examination of the internal uses of accounting information, this course focuses on the relationship between accounting data and management's information needs in support of planning, controlling, motivating, and decision making. Topics include costing systems and behaviors; product costs, period costs, and overhead application methods; cost-volume-profit analysis; budgeting; standards and variance analysis; and managerial decision making.
ACCT2025ACCOUNTING WITH COMPUTERS
Credits (Min/Max): 3/3
A hands-on experience of the integration of technology into the accounting field. This course enables students to work through a complete accounting cycle using a commercial accounting software package. Topics include the preparation of accounting information and its subsequent uses, as well as the instruction of advanced skills needed to use spreadsheet software to prepare schedules commonly found in an accounting environment.