Department of Business Courses
Degree Programs | Courses | Faculty | Scholarships
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| 231
Principles of Accounting I |
3 hours |
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| This course is a study of fundamental
accounting principles, with emphasis on managerial
uses of accounting data and analysis of financial
statements. Prerequisites: BUSN 230 or consent
of division chairperson. |
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| 232
Principles of Accounting II |
3 hours |
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| Continuing the study of accounting
theory, this course emphasizes corporate finance
and reports, financial planning, and introduction
to cost accounting, and various systems related
to decision making and control of the business enterprise.
Prerequisites: ACCT 231 or consent of division
chairperson. |
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| 325
Financial Planning I |
3 hours |
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| This course is a study of the financial
planning so that one may be informed about the operation
of the marketplace and be alert to both its positive
contributions and its failings. Pervasive changes
as well as persistent problems faced by individuals
in the financial planning process are developed
through this course. (Cross-listed as FINC 325). |
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| 331
Intermediate Accounting I |
3 hours |
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| This course is an in depth study
of accounting principles, their appropriate application,
and the application of appropriate alternative principles
with regard to the reporting process of financial
data. Primary emphasis is placed upon the accounting
process and the basic financial statements resulting
from this process. It provides coverage of Generally
Accepted Accounting Principles as they relate to
actual accounting procedures, approaches and techniques
used in contemporary accounting practice. Prerequisites:
ACCT 231 and ACCT 232 or consent of division chairperson.
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| 332
Intermediate Accounting II |
3 hours |
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| This course is a continued study
of accounting principles, their appropriate application,
and the application of appropriate alternative principles
with regard to the reporting process of financial
data. Primary emphasis is placed upon the accounting
process and the basic financial statements resulting
from this process. It provides coverage of Generally
Accepted Accounting Principles as they relate to
actual accounting procedures, approaches and techniques
used in contemporary accounting practice. Prerequisites:
ACCT 331 or consent of division chairperson.
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| 334
Individual Income Tax Accounting |
3 hours |
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| An introduction to federal and state
taxes on individual income, this class emphasizes
the preparation of individual tax returns, tax planning,
advanced phases of income taxation, and the rationale
underlying the various taxation principles. Prerequisites:
ACCT 231 and ACCT 232 with a grade of “C”
or better or consent of division chairperson.
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| 335
Financial Planning |
3 hours |
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| This course will provide students
with a knowledge of the various investment opportunities
available to individuals. Students will study the
methods of analyzing the individual’s financial
goals and needs and the systematic development of
a financial plan to achieve these objectives. Quantitative
investment analysis techniques will be used throughout
the course. |
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| 337
Cost Accounting |
3 hours |
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| This course places emphasis on determining
manufacturing cost for job orders and process cost
accounting systems, directing attention to isolated
topics of overhead costing, joint costing, job order
costing reports, and process costing reports. Prerequisites:
ACCT 231 and ACCT 232 or consent of division chairperson. |
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| 339
Accounting Finance |
3 hours |
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| This course is a study of the principles
and procedures of investment in financial assets.
Attention is directed to both individual investors
and also institutional investors. |
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| 344
Corporate Income Tax Accounting |
3 hours |
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| An introduction to federal and state
taxes on corporation income, this class emphasizes
the preparation of corporation tax returns, tax
planning, advanced phases of corporate income taxation
and the rationale underlying the various taxation
principles. Prerequisites: ACCT 231 and ACCT
232 with a grade of “C” or better or
consent of division chairperson. |
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| 432
Advanced Accounting |
3 hours |
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| This course is a continuation of
the prerequisite accounting courses with emphasis
placed on partnerships, consolidated corporate financial
statements, and fiduciaries. Prerequisites:
ACCT 331 and ACCT 332 or consent of division chairperson. |
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| This course is a study of the theory
of auditing and the procedures and standards of
auditing to give the student an understanding of
the reporting requirements and the auditor's responsibility
for his/her opinion with regard to financial statements
under examination. Prerequisites: ACCT 231 and
ACCT 232 or consent of division chairperson. |
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| 436
Accounting Systems |
3 hours |
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| This course is a study of accounting
information systems analysis, design and implementation
including data processing fundamentals and the accounting
controls necessary therein. It will build upon the
concepts developed in Accounting 435 in particular
application to EDP (Electronic Data Processing)
systems analysis and audit. Prerequisites: ACCT
435 or consent of division chairperson. |
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| 438
Accounting Seminar |
3 hours |
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| This course is intended to follow
a flexible format, addressing current issues that
directly impact the accounting profession, as well
as an examination of accounting concepts and standards.
Prerequisites: ACCT 331, ACCT 332, ACCT 337,
ACCT 432, and ACCT 436 or consent of division chairperson. |
