Course Listing
BUS-A 201 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-A 202 Introduction to Accounting II (3 cr)
Concepts and issues of management accounting, budgeting, cost determination and analysis. Accounting majors must take BUS-A 311 & BUS-A 312; BUS-A 202 does not count toward requirements for accounting majors. Offered every semester.
- Prerequisite: BUS-A 201
BUS-A 311 Intermediate Accounting Theory (3 cr)
Theory of asset valuation and income measurement. Principles underlying published financial statements. Offered fall semesters.
- Prerequisite: BUS-A 201
BUS-A 312 Intermediate Accounting Problems (3 cr)
Prerequisite: BUS-A 201. Application of intermediate accounting theory to problems of accounting for economic activities.
BUS-A 325 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 BUS-A 205 and BUS-A 325. Offered fall semesters.
- Prerequisite: BUS-A 201
BUS-A 328 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-A 201 or consent of instructor.
BUS-A 335 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-A 339 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-A 328.
BUS-A 380 Internship in Accounting (3 cr)
Semester practicum in the accounting field. Offered every semester.
BUS-A 422 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-A 424 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-A 437 Advanced Managerial Accounting (3 cr)
Continuation of BUS-A 325 with emphasis on the use of quantitative methods in management accounting; behavioral implications of budgeting and management reporting. Offered fall semesters.
- Prerequisite: BUS-A 325.
BUS-A 490 Independent Study in Accounting (varies)
- Prerequisite: Consent of instructor.
