Course Listing
BUS-A201 Introduction to Accounting I (3 cr)
Concepts and issues of financial reporting for business entities: analysis and recording of economic transactions. Offered every semester.
BUS-A202 Introduction to Accounting II (3 cr)
Concepts and issues of financial and managerial management accounting, financial statement analysis, budgeting, cost determination and analysis. Accounting majors must take Business A311 & A312; A202 does not count toward requirements for accounting majors. Offered every semester.
- Prerequisite: BUS-A201
BUS-A311 Intermediate Accounting Theory (3 cr)
Theory of asset valuation and income measurement. Principles underlying published financial statements. Offered fall semesters.
BUS-A312 Intermediate Acctg. Problems (3 cr)
Application of intermediate accounting theory to problems of accounting for economic activities.
BUS-A318 Fraud Examination I
Fundamentals of fraud examination including identifying the nature and types of fraud, creating systems to prevent fraud, and investigating and resolving fraudulent activities.
BUS-A325 Cost Accounting (3 cr)
Conceptual and technical aspects of management and cost accounting. Product costing, cost control over projects and products; profit-planning. Credit not given for both A205 and A325. Offered fall semesters.
BUS-A328 Income Tax (3 cr)
Internal Revenue Code and Regulations. Emphasis on the philosophy of taxation, including income concepts, exclusion from income, deduction, and credits. Offered fall semesters.
- Prerequisite: BUS-A201 or consent of instructor.
BUS-A335 Fund Accounting (3 cr)
Financial management and accounting for nonprofit-seeking entities such as municipal and federal government, schools and hospitals. Offered fall semesters.
BUS-A339 Advanced Income Tax (3 cr)
Internal Revenue Code and Regulations; advanced aspects of income, deduction, exclusions, and credits, especially as applied to tax problems of partnerships and corporations. Offered spring semesters.
- Prerequisite: BUS-A328.
BUS-A350 Principles of Forensic Accounting
Provides an introduction to Forensic Accounting including internal controls, financial statement analysis, auditing techniques, and systems used to detect financial fraud.
- Prerequisite: BUS-A201.
BUS-A380 Internship in Accounting (3 cr)
Semester practicum in the accounting field. Offered every semester.
BUS-A422 Advanced Financial Accounting I (3 cr)
Generally accepted accounting principles as applied to partnerships, joint ventures, special sales arrangements; cash flow and forecasting; presentation and interpretation of financial data; price-level problems; insolvency and liquidation. Offered fall semesters.
BUS-A424 Auditing (3 cr)
Public accounting organization and operation; review of internal control including EDP systems, verification of balance sheet and operating accounts; the auditor's opinion. Offered spring semesters.
BUS-A437 Advanced Managerial Accounting (3 cr)
Continuation of A325 with emphasis on the use of quantitative methods in management accounting; behavioral implications of budgeting and management reporting. Offered fall semesters.
- Prerequisite: BUS-A325.
BUS-A465 Financial Investigations
Capstone course for Minor in Financial Forensic Investigations. Topics covered include managing fraud investigations, interviewing, taking statements, researching public records, and report writing.
- Prerequisite: BUS-A350.
BUS-A490 Independent Study in Accounting (varies)
- Prerequisite: Consent of instructor.
