ACCT 2099. Accounting Principles for Entrepreneurs. 3 Hours.

An introduction to financial and managerial accounting and federal taxation to develop potential entrepreneurs’ financial literacy. Non-majors only; may not be taken for credit by business majors.

ACCT 2101. Principles of Accounting I. 3 Hours.

An introduction to financial accounting that emphasizes accounting’s role in business and society. The course develops an understanding of the financial statements of economic entities.

ACCT 2102. Principles of Accounting II. 3 Hours.

Prerequisite: ACCT 2101 with a grade of “C” or better. An introduction to managerial accounting. Emphasis is placed on understanding internal accounting documents and analyzing these documents to render logical and economically feasible decisions.

ACCT 3100. Introduction to Fraud Examination. 3 Hours.

Prerequisite: ACCT 2101 with a grade of "C" or better; pre- or co-requisite: ACCT 2102. An introduction to the prevention, investigation, and detection of fraud. Topics covered include, but are not limited to, types of fraud, asset misappropriations, financial statement misstatements, consumer fraud, fraud against organizations, and internal controls. Students identify fraud prevention, detection, and investigation techniques.

ACCT 3201. Intermediate Accounting I. 3 Hours.

Prerequisite: ACCT 2102 with a grade of “C” or better. An examination of the conceptual tools used for financial reporting. This course examines the operation of the accounting information system, research techniques, and the application of time value of money concepts in financial reporting.

ACCT 3202. Intermediate Accounting II. 3 Hours.

Prerequisite: ACCT 3201 with a grade of "C" or better. An examination of the financial reporting issues surrounding the revenue and expense recognition, current assets, long-lived assets, and stockholders' equity.

ACCT 3203. Intermediate Accounting III. 3 Hours.

Prerequisite: ACCT 3201 with a grade of “C” or better. An examination of the financial reporting issues surrounding investments, liabilities, cash flows, and other advanced topics.

ACCT 3250. Forensic Accounting. 3 Hours.

Prerequisite: FIN 3350. Introduction, examination, and practical applications of forensic techniques in accounting. Topics include fraud detection, business valuations, income and asset valuations in divorce proceedings, expert witness rules (post Daubert), cross examination, rules of evidence and procedure.

ACCT 3400. Internal Reporting I. 3 Hours.

Prerequisite: ACCT 2102 with a grade of "C" or better. An introduction to unit cost determination, budgeting for planning and control purposes, variance analysis, forecasting, cost allocations, transfer pricing and application of cost techniques to management decision-making.

ACCT 3700. Internal Auditing. 3 Hours.

Prerequisite: ACCT 2102 with a grade of “C” or better. Introduction to the theory and practice of internal auditing, an independent appraisal activity within firms. Topics covered include internal auditing standards, ethics, internal controls, risk assessment, evidence, documentation (including use of computer-assisted auditing techniques), and reporting practices.

ACCT 4400. Internal Reporting II. 3 Hours.

Prerequisite: ACCT 3400 with a grade of "C" or better. A comprehensive study of cost determination, cost systems and cost allocations, inventory costing and management, balanced scorecards, six sigma, costs associated with quality, capital budgeting, financial ratio analysis, transfer pricing, and application of cost techniques to management decision-making.

ACCT 4410. Accounting Information Systems. 3 Hours.

Prerequisites: ACCT 3201, ACCT 3400, and BUSA 2201. A grade of "C" or better must be earned in all prerequisite classes. An introduction to both manual and computerized accouting information systems, concentrating on business transaction cycles, the documentation of the processes involved in these, and related risks and controls.

ACCT 4500. Individual Income Tax. 3 Hours.

Prerequisite: ACCT 3201 with a grade of "C" or better. An introduction to federal taxation. This course focuses on the federal income, tax, including the elements of gross income, exclusions, deductions, and credits. Students will complete comprehensive tax returns.

ACCT 4800. Auditing. 3 Hours.

Prerequisite: ACCT 3202 with a grade of "C" or better; pre- or corequisite: ACCT 4410. An introduction to the concepts and techniques used by the independent accountant in the audit of financial statements.

ACCT 4980. Accounting Internship. 3 Hours.

Prerequisite; Faculty approval. Graded "Satisfactory" or "Unsatisfactory". The application of academic accounting skills in an employment situation. A paper, approved by a faculty member and the employer, is required. May be taken more than once with Department Head approval. The student must complete a workshop with the Career Strategies Coordinator no later than the end of the first week of class.

ACCT 4990. Directed Study in Accounting. 3 Hours.

Prerequisite: Faculty approval. A special project undertaken by the student. The project is guided by a faculty member and culminates in a research report.