2301 Accounting for Non-Business Majors

An introduction to financial and managerial accounting with special emphasis on the use of accounting products. (Fall, Spring)

2311 Principles of Accounting I

The basic principles, concepts, and methods used in the generation of accounting data for financial statement preparation and interpretation. Asset, liability, and owner's equity valuation and their relationship to income determination. (Fall, Spring)

2312 Principles of Accounting II

Continuation of ACCT 2311, but with emphasis on the use of accounting information for management planning, leading, controlling, and decision making through budgeting, cost and variance analysis, and responsibility accounting. Prerequisite: ACCT 2311. (Fall, Spring)

3311 Intermediate Accounting I

Principles underlying financial statements and accounting theory. Prerequisite: ACCT 2312. (Fall)

3312 Intermediate Accounting II

Continuation of ACCT 3311; accounting theory and special accounting problems. Prerequisite: ACCT 2312 (Spring)

3313 Cost Accounting

Cost determination and cost accounting systems for planning and control. Prerequisite: ACCT 2312. (Spring)

3315 Federal Income Tax I

Introduction to income tax theory with special emphasis on the problems of individuals. Prerequisite: ACCT 2311. (Fall)

3316 Taxation of Entities

The basic principles, concepts and methods used to obtain an understanding of income taxation of corporations, partnerships, estates and trusts. Prerequisite: ACCT 2311. (Spring)

3317 Accounting Systems

Introduction to computerized systems used to process accounting transactions. Prerequisites: ACCT 2312, and BINF 2321. (Summer)

3318 Fraud Examination

How and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. (Spring)

3319 Internship in Accounting

Practical experience in professional accounting through monitored work. Prerequisites: minimum 3.0 GPA; 12 hours in accounting and permission of instructor. (Fall, Spring, Summer)

3321 Advanced Federal Income Tax

Advanced Federal Income Tax focuses on U.S. taxation beyond the basic taxation issues, concepts, research and practices. Prerequisite ACCT 3315. (Spring)

3345 International Accounting

A survey of the financial accounting, managerial accounting, and tax problems of multinational organizations. Prerequisites: ACCT 2312, and BINT 3331. (Fall) Cross-listed with BINT 3345.

4311 Advanced Accounting

Consolidations and consolidated financial statements, inter-company and branch transactions, partnerships and definitions of terms in the accounting equation. Prerequisite: ACCT 3311 and ACCT 3312 (Fall)

4313 Accounting for Non-Profit and Government Entities

Accounting, financial reporting, and budgeting for governmental and other nonprofit organizations. Prerequisite: ACCT 2312. (Spring)

4314 Auditing

Auditing theory, professional ethics, audit programs, and professional reports. Prerequisite: ACCT 3311 or ACCT 3312. (Fall)

4318 Ethics for Accounting and Business

Examination of social problems and the role of business in their solution. Includes ethical reasoning, integrity, objectivity, independence, other core values and Rules of Professional Conduct of the accounting profession. Prerequisite: Junior Standing. (Fall)