ACCT   202. Accounting for Non-business Majors. 3 Hours.

Semester course; 3 lecture hours. 3 credits. The course is open only to non-business students. A nontechnical introduction to the principles of financial and managerial accounting with emphasis on the use and interpretation of financial reports, managerial planning and control. The course is for the individual who seeks a basic knowledge of accounting and its uses. It is designed for the user of accounting information rather than the preparer. This course cannot be substituted for ACCT   203, 204 or 205. Students graduating with a major in the School of Business cannot receive credit for this course.

ACCT   203. Introduction to Accounting I. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Theoretical and technical facets of financial and managerial accounting for business. Accumulation, analysis, interpretation and uses of accounting information. Course will focus on financial accounting.

ACCT   204. Introduction to Accounting II. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   203 with a minimum grade of C. Theoretical and technical facets of financial and managerial accounting for business. Accumulation, analysis, interpretation and uses of accounting information. Course will focus on managerial accounting.

ACCT   205. Introductory Accounting Survey. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Restricted to students in the post-baccalaureate undergraduate certificate programs in accounting and information systems, students seeking a B.S. in Financial Technology, students enrolled in the School of Engineering, or by permission of instructor. An accelerated course covering theoretical and technical facets of financial and managerial accounting for business. Accumulation, analysis, interpretation and uses of accounting information. May not be counted toward any of the B.S. programs offered by the School of Business other than the B.S. in Financial Technology.

ACCT   291. Topics in Accounting. 1-3 Hours.

Semester course. 1-3 credits. Prerequisite: permission of instructor. An in-depth study of selected accounting topics. Graded as pass/fail.

ACCT   303. Intermediate Accounting I. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   203 or ACCT   205 with a minimum grade of C. Restricted to students who have completed at least 54 credit hours (junior standing) or 24 credits with minimum cumulative GPA of 2.5. Focuses on financial accounting and accounting standards, including the conceptual framework for financial accounting. Includes an in-depth study of the income statement, the balance sheet and an introduction to the statement of cash flows. Also covers valuation of inventories.

ACCT   304. Intermediate Accounting II. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   303 with a minimum grade of C. Restricted to students who have completed at least 54 credit hours (junior standing). Continues the study of financial accounting, covering accounting for acquisition and disposition of property, plant and equipment, intangible assets, contingencies, long-term liabilities, stockholders' equity, earnings-per-share, and investments.

ACCT   305. Intermediate Accounting III. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   304 with a minimum grade of C. Restricted to students who have completed at least 54 credit hours (junior standing). Continues the study of financial accounting, covering accounting for income taxes, accounting for pensions and post-retirement benefits, accounting for leases, accounting changes and error analysis, statement of cash flows, full disclosure in financial reporting and International Financial Reporting Standards.

ACCT   306. Cost Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   204 or ACCT   205 with a minimum grade of C. This course is restricted to students who have completed at least 54 credit hours (junior standing). Cost accumulation for inventory pricing and income determination. Cost behavior concepts for planning and control. Job order and process cost systems, standard costs, budgets and special topics in relevant costs for managerial decisions.

ACCT   307. Accounting Systems. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   303 with a minimum grade of C. This course is restricted to students who have completed at least 54 credit hours (junior standing). Examines design and evaluation of manual and computerized accounting information systems. Emphasis on the system of internal controls and the impact of computers on those controls.

ACCT   401. Governmental and Not-for-profit Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisites: ACCT   304 with a minimum grade of C. This course is restricted to students who have completed at least 54 credit hours (junior standing). The role of accounting in the management of resources entrusted to government and nonprofit entities, including accounting and reporting standards. Accounting in municipalities and nonprofit entities such as hospitals, charitable and health organizations, and colleges and universities.

ACCT   402. Advanced Cost Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisites: ACCT   303 and ACCT   306, each with a minimum grade of C. This course is restricted to students who have completed at least 54 credit hours (junior standing). An advanced conceptual cost/managerial course designed to familiarize students with the more complex aspects of cost/managerial accounting concepts including process costing, standard costing, activity-based costing, Just-in-Time inventory systems, enterprise resource planning and issues relating to the relative strengths and limitations of managerial accounting.

ACCT   403. Management Control Systems. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisites: ACCT   303 and ACCT   306, each with a minimum grade of C. This course is restricted to students who have completed at least 54 credit hours (junior standing). An advanced conceptual management control systems course designed to expose students to the theoretical and conceptual foundations of management control systems and to integrate accounting into the managerial decision/control process. Uses a predominantly case-oriented approach. While primary emphasis will be on integrating accounting into the management control process, significant attention also will be devoted to the behavioral issues involved in management control system design and implementation. Students also will receive hands-on experience in structuring and formulating control systems in an Enterprise Resource Planning system environment.

ACCT   404. Introduction to Forensic Accounting and Fraud Examination. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   304 with a minimum grade of C. Introduction to the area of forensic accounting. Topics include the detection of fraudulent financial reporting, employee fraud, money laundering, digital forensic analysis and electronic evidence, evidence management, computer forensics, and an introduction to business valuation.

ACCT   405. Tax Accounting Principles. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   204 or ACCT   205 with a minimum grade of C. Restricted to students who have completed at least 54 credit hours (junior standing). Income tax legislation and the concept of taxable income; federal income tax law applicable to individuals.

ACCT   406. Auditing. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisites: ACCT   304 and 307 with a minimum grade of C. This course is restricted to students who have completed at least 54 credit hours (junior standing). A study of the conceptual, theoretical and practical procedures applicable to auditing — both external and internal. Primary emphasis is placed upon the theory of audit evidence; the objectives, techniques and procedures for financial and operational audit reports.

ACCT   408. Accounting Decision Analytics. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisites: ACCT   307 with a minimum grade of C; and MGMT 301, SCMA   301, STAT   210 or STAT   212. Restricted to students who have completed at least 54 credit hours (junior standing). The spreadsheet analysis and written communication of data relating to accounting-focused business problems.

ACCT   409. Research and Communication for Accountants. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   304 with a minimum grade of C. Restricted to students who have completed at least 54 credit hours (junior standing). Focuses on the research of accounting issues and preparation of technical reports relating to that research. Leadership and team dynamics are explored using group projects.

ACCT   410. Advanced Tax Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisites: ACCT   303 and ACCT   405, each with a minimum grade of C. This course is restricted to students who have completed at least 54 credit hours (junior standing). Complex tax problems of the trust, partnership and corporation. Particular emphasis is given to tax planning.

ACCT   413. Advanced Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   304 with a minimum grade of C. Financial accounting for complex business relationships, including business combinations, consolidated financial statements, restatement of foreign financial statements, foreign currency transactions, derivative instruments, partnership accounting and pension accounting. Emphasis is on current issues confronting accountants and financial reporting and the potential impact of these issues on business entities.

ACCT   491. Topics in Accounting. 1-3 Hours.

Semester course; 1-3 lecture hours. 1-3 credits. Prerequisites vary by topic. Study of current topics. Topics may vary by semester. See the Schedule of Classes for specific topics to be offered.

ACCT   492. Independent Study. 1 Hour.

Semester course; 1 lecture hour. 1 credit. Restricted to accounting majors who have completed at least 54 credit hours (junior standing). The purpose of this course is to allow international students to take advantage of an internship work experience. Graded as pass/fail.

ACCT   493. Internship in Accounting. 3 Hours.

Semester course; 3 credits. Prerequisites: ACCT   304 with a minimum grade of B; senior standing in accounting and permission of the department chair. Intention to enroll must be indicated to the instructor prior to or during advance registration for semester of credit. Involves students in a meaningful experience in a setting appropriate to the major. A structured course in which the first three weeks are spent in the classroom, followed by 11 weeks at a workplace. The last week of the semester students return to the classroom for discussion and reflection on the work experience. An internship portfolio is required at the end of the course. Graded as pass/fail.

ACCT   497. Guided Study in Accounting. 1-3 Hours.

Semester course; variable hours. 1-3 credits. Maximum total of three credits. Prerequisites: junior standing in accounting and approval of adviser and department chair prior to course registration. Intensive study under supervision of a faculty member in an area not covered in-depth or contained in the regular curriculum.

ACCT   507. Fundamentals of Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Theoretical and technical aspects for accumulating and reporting financial information for business. Emphasis on current financial accounting issues confronting businesses and interpretation of financial information reported by business. This is a graduate foundation course.

ACCT   513. Advanced Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   305 with a minimum grade of C. Financial accounting for complex business relationships, including business combinations, consolidated financial statements, restatement of foreign financial statements, foreign currency transactions, derivative instruments, partnership accounting and pension accounting. Emphasis is on current issues confronting accountants and financial reporting and the potential impact of these issues on business entities.

ACCT   604. Advanced Auditing. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   406 with a minimum grade of C. Development of auditing theory, special disclosure issues, statistical sampling, and ethical, legal and social responsibilities of external and internal auditors. Emphasis on contemporary topics in auditing.

ACCT   606. International Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   304 with a minimum grade of C. International dimensions of accounting; national differences in accounting thought and practice; problems and issues.

ACCT   608. Managerial Accounting Concepts. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   507. The use of accounting information contained in reports to management. The functions of planning, decision making, and control are studied as accounting data are reported through the firm's information system and in special analyses.

ACCT   610. Forensic Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   406 with a minimum grade of C. Study of forensic accounting topics, including fraudulent financial reporting, employee fraud, money laundering, litigation services, evidence management, computer forensics and business valuation.

ACCT   662. Advanced Topics in Accounting Information Systems. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   307 with a minimum grade of C. Study of accounting systems, concepts and applications with reference to actual problems encountered in the analysis, design, implementation, use, audit and evaluation of accounting systems in a computer environment.

ACCT   680. Tax Research and Planning. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   405 with a minimum grade of C. Tax research methodology; the sources of tax law and their relationship to tax research.

ACCT   681. Tax Administration. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   405 with a minimum grade of C. The Internal Revenue Service and the practices and procedures involved and/or available for the settlement of tax controversies and common elections of accounting methods.

ACCT   682. Corporate Taxation. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   405 with a minimum grade of C. Corporate tax laws as related to the corporations involved and to individual shareholders; tax aspects of the creation, operation, reorganization, and partial liquidation of corporations; corporate distributions.

ACCT   684. Partnership Taxation. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT   405 with a minimum grade of C. Tax problems related to organization, operation, and liquidation of a partnership. Also, tax problems of Subchapter S corporations, tax-exempt organizations, private foundations and other special corporate forms.

ACCT   697. Guided Study in Accounting. 1 Hour.

Semester course; 1 lecture hours. 1 credit. Prerequisite: Approval of proposed work is required by Graduate Studies office in the School of Business. This course is restricted to accounting majors. The primary purpose of this course is to allow international students to take advantage of an internship work experience. This course may also be used by accounting graduate students to do research on problems in accounting. Students will be assigned reading and will prepare a written report. Graded as pass/fail.

ACCT   790. Research Methods Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Analyzes and critiques general theories, practices and functions in a specialized area of accounting research.

ACCT   791. Managerial Accounting Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Presents contemporary issues in managerial accounting and auditing research.

ACCT   792. Financial Accounting Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Presents and analyzes contemporary issues in financial accounting.

ACCT   793. International Accounting Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Presents contemporary issues and research in international accounting.

ACCT   794. Behavioral Research Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Provides knowledge and skills for advanced accounting research.

ACCT   795. Auditing Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Presents contemporary issues in auditing research.

ACCT   797. Guided Study in Accounting. 6 Hours.

Year course; 6 credits. Graduate students will work under supervision in outlining a graduate thesis and in carrying out the thesis.

ACCT   898. Dissertation Research. 1-12 Hours.

Semester course; variable hours.1-12 credits. Enrollment restricted to Ph.D. in Business students.