A study of the underlying theory and application of financial accounting concepts. Introduction to accounting as a decision-making tool. Financial accounting principles, methods and procedures, including assets, liabilities, equities, and financial statements are examined. Analyzing and interpreting of financial statements as tools in the organization’s information system are also examined.

Prerequisite(s): ACCT 2101 with a minimum grade of C

A study of the underlying theory and application of managerial accounting concepts. The course is a continuation of ACCT 2101, focusing on accounting as a decision-making tool. Management accounting principles, methods and procedures, are examined.

Prerequisite(s): ACCT 2102 with a minimum grade of C and ECON 2106 with a minimum grade of C and BUSA 2100 with a minimum grade of C and (MATH 1111 with a minimum grade of C or MATH 1113 with a minimum grade of C or MATH 1125 with a minimum grade of C or MATH 1131 with a minimum grade of C)

An examination of the theory and application of generally accepted accounting principles to financial accounting statements and transactions. Topics include conceptual framework, accounting standards, the accounting process, time value of money, and most assets.

Prerequisite(s): ACCT 3111 with a minimum grade of C

A continuation of Intermediate Accounting I. Topics include accounting for property, plant and equipment, depreciation and depletion, intangible assets, current and long term liabilities, stockholders' equity, earnings per share, and investments.

Prerequisite(s): ACCT 2102 with a minimum grade of C

Basic cost accounting concepts and techniques, with an emphasis on providing information for management decision making. Topics include job and process costing, manufacturing cost behavior and control, and standard costing.

Prerequisite(s): ACCT 2101 with a minimum grade of C

Analysis of manual and computer-based accounting systems, with emphasis on internal controls required to ensure the integrity of data collection and processing.

Prerequisite(s): ACCT 2102 with a minimum grade of C and BUSA 2100 with a minimum grade of C

Problems and procedures pertaining to accounting for local and state governments and not-for-profit accounting. Topics include classification of receipts and expenditures, preparation of reports, budgeting, operations, and fund accounting transactions.

Prerequisite(s): ACCT 2101 with a minimum grade of C

This course covers the principles and methodology of fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles of fraud, fraudulent financial statements and interviewing witnesses.

Prerequisite(s): (FINC 3105 with a minimum grade of C or FINC 3109 with a minimum grade of C)

This course deals with financial statement analysis of many different types of firms and from differing points of view. It includes a discussion of how businesses become successful financially. Equivalent course: FINC 4126.

Concepts and techniques of individual income tax planning and practice. Topics also include business expenses, depreciation and accounting methods.

Prerequisite(s): (ACCT 3135 with a minimum grade of C and ACCT 3112 (may be taken concurrently))

Concepts, objectives, standards, and procedures used to audit the financial statements and operations of business organizations. Topics include financial statement auditing, legal liability, ethics, computerized auditing and statistical sampling. This course is recommended for students who plan to pursue careers in public accounting.

Prerequisite(s): ACCT 3111 with a minimum grade of C

Theory and practice of internal auditing, including financial, operational, performance and compliance audits, and auditing of computer-based systems. This course is intended for accounting majors pursuing professional careers in fields other than public accounting and is an elective for non-accounting business majors.

Prerequisite: Approval of Department Chair. Placement is restricted and cannot entail an individual's current employment assignment. A substantial written proposal and final report are required. A minimum of nine hours of work per week is required. Credit may be applied only as an elective. (S/U grading.)

An in-depth look at accounting from the standpoint of the managerial decision-making process. Open to MBA - Accounting Concentration students only.