School of Business & Economics

Course Listing

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

Covers the various concepts of financial accounting and its role in the business environment. Topics covered include the accounting cycle, financial statements, financial analysis, current assets, long-term assets, current liabilities, long-term liabilities, stockholders’ equity, and the various users of financial accounting information.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester

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

Focuses on the accounting information needs of the various levels of internal management within an organization. Internal reporting is directed at three major areas of management responsibility: cost determination, planning and control, and long-term decision-making.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester
  • Prerequisite: BUS-A 201

BUS-A 311 Intermediate Accounting I (3 cr)

This course involves the study of the underlying concepts of financial reporting, revenue recognition, the matching of expenses, and accounting for assets. Moreover, financial statement presentation is studied as well as accounting procedures from the perspectives of different stakeholders.

  • Offered online and in class in fall semesters
  • Prerequisite: BUS-A 202

BUS-A 312 Intermediate Accounting II (3 cr)

A continuation of the study of Intermediate Accounting I (BUS-A 311) including the principles governing financial reporting of liabilities, investments, deferred taxes, revenue and stockholder’s equity. Preparation of the cash flow statement and disclosure information are also examined.

  • Offered online and in class in spring semesters
  • Prerequisite: BUS-A 311

BUS-A 318 Fraud Examination I (3 cr)

Provides an introduction to the fundamentals of fraud examination including defining fraud and white-collar crime, identifying occupational fraud schemes, creating systems to prevent and respond to fraud, and ethics.

  • Offered online in spring semester
  • Prerequisite: BUS-A 201

BUS-A 325 Cost Accounting (3 cr)

This course concentrates on the measurement of costs and how they become part of the formal accounting information system. Areas covered include cost terminology and business decision analysis, budgeting and performance reporting, and capital budgeting.

  • Offered online and in class in fall semester
  • Prerequisite: BUS-A 202

BUS-A 328 Introduction to Taxation (3 cr)

Explains the federal tax structure and provides training in the application of tax principles as they pertain to individuals. The course covers the federal tax laws and regulations as well as taxation theory, tax research and planning techniques.

  • Offered online and in class in fall semester
  • Prerequisite: BUS-A 201

BUS-A 335 Accounting for Government and Not-for-Profit Entities (3 cr)

The course introduces fund accounting for governmental units, colleges and universities, hospitals, voluntary health and welfare entities, and other not-for-profit organizations.

  • Offered online in fall semester
  • Prerequisite: BUS-A 201.

BUS-A 336 Internship in Accounting (1-6 cr)

Provides the opportunity for students to earn college credit while working in the accounting field. Many students find internships during tax season (January – May) with public accounting firms.

  • Offered every semester
  • Prerequisite: Permission of Instructor

BUS-A 339 Advanced Income Tax (3 cr)

Covers the Internal Revenue Code and Regulations, advanced aspects of income, deduction, exclusions, and credits, especially as applied to tax issues of partnerships and corporations.

  • Offered online in spring semester
  • Prerequisite: BUS-A 328.

BUS-A 350 Principles of Forensic Accounting (3 cr)

The course provides an introduction to forensic accounting fundamentals including defining forensic accounting as a practice, the use of accounting and financial information in forensic engagements, and legal concepts and procedure. The course will also provide instruction on specialized litigation type services performed by forensic accountants.

  • Offered online in fall semester
  • Prerequisite: BUS-A 201

BUS-A 402 Accounting Ethics and Professional Development (3 cr)

Capstone course for both accounting concentrations. This course covers various ethical theories as they relate to the practice of accounting. In addition, professional codes of conduct and responsibilities are covered. The professional development of accountants including the use of social media, resume building, interview skills, and professional certifications will also be covered.

  • Offered online in spring semester
  • Prerequisites: BUS-A 311, Senior Standing

BUS-A 411 Accounting Information Systems (3 cr)

Covers the setup, use, maintenance and auditing of the two most popular small business accounting software programs; QuickBooks and Sage 50 (formally Peachtree). Additionally, students will learn how to use Excel to calculate depreciation schedules as well as loan and bond amortization tables.

  • Required hardware: Students must have access to a PC computer running Microsoft Windows XP or above and have the ability to install course supplied software on the computer. Course supplied software does not work on Apple computers.
  • Offered online in fall semester
  • Prerequisite: BUS-A 201

BUS-A 414 Financial Statement Analysis (3 cr)

The main objective of this course is to reinforce the critical understanding of accounting and economic concepts as they apply to a company’s performance and financial position. To thoroughly understand a company’s financial position, the analyst must have some accounting forensic skills useful in critically analyzing financial reports. The course is application based where students will use financial statements to identify value-creating opportunities and risks from the viewpoints of different stakeholders. Some of the analytical tools covered in the course include ratios, common size financial statements, as well as vertical and trend analysis.

BUS-A 422 Advanced Financial Accounting I (3 cr)

This course focuses on business combinations, consolidated financial statements, foreign currency transactions and translations as well as on fiduciary, partnership, and international accounting.

  • Offered online in fall semester
  • Prerequisite: BUS-A 312.

BUS-A 424 Auditing and Assurance Services (3 cr)

Covers the processes used by both internal and external auditors including acceptance of an audit, the review of internal control systems, verification of accounts, and completion of an audit report.

  • Offered online in spring semester
  • Prerequisite: BUS-A 311

BUS-A 437 Advanced Managerial Accounting (3 cr)

Covers strategic cost management practices including activity-based management, activity-based budgeting and activity-based costing, target costing, theory of constraints, quality costs, the cost of capacity, the balanced scorecard, and performance measures for automated factories. Students will learn enhanced problem solving skills, increased critical thinking skills, and improved presentation and speaking skills.

  • Offered online in spring semester
  • Prerequisite: BUS-A 325

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.

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