Course Listing
(All accounting courses are prefixed with 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.
A202 Introduction to Accounting II (3 cr.)
Concepts and issues of management accounting, 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: A201
A311 Intermediate Accounting Theory (3 cr.)
Theory of asset valuation and income measurement. Principles underlying published financial statements. Offered fall semesters.
- Prerequisite: A201
A312 Intermediate Accounting Problems (3 cr.)
Prerequisite: A201. Application of intermediate accounting theory to problems of accounting for economic activities.
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.
- Prerequisite: A201
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: A201 or consent of instructor.
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.
A337 Computer-Based Accounting Systems (3 cr.)
Impact of modern computer systems on analysis and design of accounting information systems. Discussion of tools of systems analysis, computer-based systems, and internal controls and applications. Use of a microcomputer application. Offered fall semesters.
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: A328.
A380 Internship in Accounting (3 cr.)
Semester practicum in the accounting field. Offered every semester.
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.
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.
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: A325.
A490 Independent Study in Accounting (cr. varies)
- Prerequisite: Consent of instructor.
