Accounting

Course Listing

BUS-A 201 Introduction to Financial Accounting (3 cr)

The concepts and issues associated with corporate financial reporting.  Particular emphasis is placed on understanding the role of financial accounting in the economy and how different accounting methods affect the financial statements. Offered online every semester and in class in fall and spring semesters.

BUS-A 202 Introduction to Managerial Accounting (3 cr)

The course covers the concepts and issues associated with accounting and the management of business.  Particular emphasis is given to understanding the role of accounting product costing, costing and quality, cost-justifying investment decisions, and performance evaluation and control of human behavior. Offered online every semester and in class in fall and spring semesters.

Prerequisite: BUS-A 201

BUS-A 311 Intermediate Accounting I (3 cr)

Theoretical framework and application of generally accepted accounting principles to the preparation of financial statements, with emphasis upon the assets and liabilities of an enterprise. Offered online in fall semesters.

  • Prerequisite: BUS-A 202
BUS-A 312 Intermediate Accounting II (3 cr)

A continuation of work begun in BUS-A 311. Theoretical framework and application of generally accepted accounting principles to the preparation of financial statements, with emphasis upon owners’ equity and special topics such as earnings per share, pensions, leases, income tax allocation, and cash flow statement. Offered online in spring semesters.

  • Prerequisite: BUS-A 311
BUS-A 318 Fraud Examination I

Fundamentals of fraud examination including identifying the nature and type of fraud, creating systems to prevent fraud, and investigating and resolving fraudulent activities. Offered online in spring semesters.

  • Prerequisite: BUS-A 201
BUS-A 325 Cost Accounting (3 cr)

Conceptual and procedural aspects of management and cost accounting. Product costing, cost control over projects and products; decision making emphasis; profit planning; quantitative modeling; and computer applications. Offered online in fall semesters.

  • Prerequisite: BUS-A 202
BUS-A 328 Introducation to Taxation (3 cr)

A comprehensive study of the federal income tax structure. Individual taxation will be emphasized with an exposure to business taxation. Offered online in fall semesters.

BUS-A 335 Accounting for Government & Non-Profit Enterprises (3 cr)

Introduction to fund accounting for governmental units, colleges/universities, hospitals, voluntary health and welfare, and other not-for-profit organizations. Offered online in fall semesters.

  • Prerequisite: BUS-A 312
BUS-A 339 Advanced Income Tax (3 cr)

A comprehensive study of the federal income tax structure with emphasis on taxation of business and tax-planning for individuals. Offered online in spring semesters.

  • Prerequisite: BUS-A 328
BUS-A 350 Principles of Forensic Accounting

The course provides an introduction to Forensic Accounting including internal controls, financial statement analysis, auditing techniques, and systems used to detect financial fraud. Offered online in fall semesters.

  • Prerequisite: BUS-A 201
BUS-A 380 Internship in Accounting (3 cr)

Professional work experience in cooperating firms and organizations. Offered every semester.

  • Prerequisite: Permission of Instructor
BUS-A 422 Advanced Financial Accounting I (3 cr)

Generally accepted accounting principles as applied to partnerships, business combinations, branches, foreign operations, and nonprofit organizations. Particular emphasis is given to consolidated financial statements. Offered online in fall semesters.

  • Prerequisite: BUS-A 312
BUS-A 424 Auditing & Assurance Services (3 cr)

Public accounting organization and operation: review of internal control systems, verification of balance sheet and operating accounts; the auditor's opinion. Offered online in spring semesters.

  • Prerequisite: BUS-A 312

BUS-A 465 Financial Investigations (3 cr)

Capstone course for Minor in Financial Forensic Investigations. Topics covered include managing fraud investigations, interviewing, taking statements, researching public records, and report writing. Offered online in spring semesters.

  • Prerequisite: BUS-A 318 and BUS-A 350
BUS-L 303 Commercial Law II  (3 cr)
  • Emphasis on Uniform Commercial Code (sales, negotiable instruments and secured transactions), business organizations and relationships; bankruptcy; law of ownership. Offered online every semester.

    • Prerequisite: BUS-L 203