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2024-25 Academic Catalog

ACCT Course Descriptions

Table of Contents

ACCT 271 Principles of Financial Accounting

3 credit hours

Accounting is the language of business. This course provides an introductory overview of accounting from a user perspective. Its purpose is to give students a basic understanding of the logic behind the principles of accounting, enabling them to prepare, read, analyze, and interpret financial statements for the purpose of decision making. Prerequisite: BUSN 110 Introduction to Business.

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ACCT 272 Principles of Managerial Accounting

3 credit hours

This course is a continuation of ACCT 271. It emphasizes the uses of accounting data by management to make both planning and control decisions. Students will continue to analyze financial statements to assess a company's liquidity, profitability, capital structure, and stock market ratios. Students will also develop operating budgets and use them to evaluate performance. Cost information will be classified by behavior, and allocated under a cost-beneficial system that assists managers in using relevant costs for decision making. Prerequisite: ACCT 271 Principles of Financial Accounting.

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ACCT 275 Field Experience

1-3 credit hour

An on-the-job experience designed to acquaint the student with the accounting profession. Pass/No Pass.

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ACCT 285 Selected Topics

1 credit hour

Occasional special courses chosen to fit the interests and needs of students and faculty.

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ACCT 295 Individualized Study

1-3 credit hour

Individualized study or supervised research in an area of special interest to the student which is outside the regular offerings of the major. Additional course fee (per credit) is required.

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ACCT 350 Taxation

3 credit hours

This is an introductory course on fundamental concepts in taxation. The objective of this course is learning to recognize major tax issues inherent in business and financial transactions. The course will emphasize measurement and taxation of business income, along with an introduction to taxation of individuals. Prerequisites: ACCT 271 Principles of Financial Accounting and ACCT 272 Principles of Managerial Accounting.

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ACCT 370 Accounting Information Systems

3 credit hours

This course will emphasize the mechanical aspects of accounting and will cover both manual and computerized accounting systems. The course is designed for the accounting major. Prerequisites: ACCT 271 Principles of Financial Accounting and ACCT 272 Principles of Managerial Accounting.

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ACCT 371 Financial Accounting and Reporting I

3 credit hours

A comprehensive study of generally accepted accounting principles, including a review of their historical development and a thorough study of the underlying theory supporting them. A detailed study of many specific problems associated with the measurement and reporting of complex business transactions. Prerequisite: ACCT 271 Principles of Financial Accounting and ACCT 272 Principles of Managerial Accounting.

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ACCT 372 Financial Accounting and Reporting II

3 credit hours

A comprehensive study of generally accepted accounting principles, including a review of their historical development and a thorough study of the underlying theory supporting them. A detailed study of many specific problems associated with the measurement and reporting of complex business transactions. Prerequisite: ACCT 371 Financial Accounting and Reporting I.

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ACCT 373 Financial Accounting and Reporting III

3 credit hours

A comprehensive study of generally accepted accounting principles, including a review of their historical development and a thorough study of the underlying theory supporting them. A detailed study of many specific problems associated with the measurement and reporting of complex business transactions. Prerequisite: ACCT 371 Financial Accounting and Reporting I.

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ACCT 399 Cross-Cultural Experience

3 credit hours

This course offers in-depth discipline specific cross-cultural study designed to enhance the intercultural emphasis of various academic majors. The course includes class meetings followed by travel to various locations throughout the world. Students will use core disciplinary knowledge to serve, learn and interact with other cultures. (Offered in May Term. Students must meet eligibility requirements.) Additional course fee is required.

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ACCT 405 Volunteer Tax Assistance

1 credit hour

This course is being offered in conjunction with the Internal Revenue Service and the AARP to give the student skills and training needed to prepare income tax returns for low-to-moderate income people in the community. We will offer free tax preparation and electronic filing for the community.

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ACCT 450 Advanced Analytics in Financial Services

3 credit hours

This class will explore the use of analytics by financial professionals. Starting with the generation of a business question, students will use a decision-making framework to draw appropriate and ethical conclusions to business problems. Students will understand the principles of data analysis, including but not limited to, systems, collecting, cleaning, analyzing and visualizing data. During the course, students will also gain hands-on experience with software tools used by financial professionals. Prerequisites: MATH 180 College Algebra, CSIS 201 Introduction to Computer Science, ACCT 370 Accounting Information Systems, and ACCT 371 Financial Accounting & Reporting I OR a Business Administration: Finance concentration with successful completion of FINC 300 Intermediate Financial Mgmt.

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ACCT 471 Advanced Accounting

3 credit hours

Accounting for specific types of entities, such as partnerships and not-for-profit organizations. The accounting problems encountered in business combinations and foreign currency translation will be studied. Prerequisites: ACCT 272 Principles of Managerial Accounting and ACCT 370 Accounting Information Systems.

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ACCT 472 Auditing

3 credit hours

An introduction to the standards and procedures observed by Certified Public Accountants in the examination of financial statements. Special areas of study will include evaluation of internal control, ethical considerations, legal environment, the auditor's reports, and evidence-collecting and evaluation. Prerequisites: ACCT 370 Accounting Information Systems, ACCT 371 Financial Accounting and Reporting I and CSIS 201 Introduction to Computer Science.

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ACCT 475 Field Experience

1-8 credit hour

Supervised experiences in businesses, nonprofit organizations, and public agencies. Pass/No Pass.

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ACCT 480 Business Taxation

3 credit hours

This course is an expansion of how tax laws affect individuals, partnerships, corporations, and S corporations. Additional topics in taxation are introduced with emphasis on laws applicable to estates, gifts, trusts, and tax exempt organizations. Prerequisite: ACCT 350 Taxation.

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ACCT 485 Selected Topics

3 credit hours

Occasional special courses chosen to fit the interests and needs of students and faculty.

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ACCT 495 Individualized Study

1-3 credit hour

Individualized study or supervised research in an area of special interest to the student which is outside the regular offerings of the major. Additional course fee (per credit) is required.

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