Accounting

 

Course Listings in Accounting

 

2103 PRINCIPLES OF ACCOUNTING I

Study of fundamental concepts of accounting, including accounting principles, compilation and analysis of basic financial statements, and analysis and accounting techniques related to individual financial statement items. 3 hours.

 

2203 PRINCIPLES OF ACCOUNTING II

Continuation of study of fundamental concepts of accounting, with introduction to corporate and partnership accounting; emphasis on managerial accounting and the analytical and decision-making aspects of accounting. Prerequisites: ACCT 2103. 3 hours

 

2880 SPECIAL TOPICS

Special topics in accounting. 1-4 hours (may be repeated for total of 6 hours).

 

2900 WORKSHOP

Guided study in accounting under faculty supervision; topics and methods of instruction may vary. 1-4 hours (may be repeated for total of 6 hours with change in title and topic).

 

2990 TUTORIAL

Independent study in accounting under faculty supervision. 1-4 hours (may be repeated for total of 9 hours with change in title and content).

 

3323 GOVERNMENTAL ACCOUNTING

Characteristics of governmental and nonprofit organizations at various levels. Budgetary accounts, revenue collections, fund concepts, financial reports, types of funds, and new concepts in reporting. Prerequisites: ACCT 2103 and ACCT 2203. 3 hours

 

3453 INCOME TAX ACCOUNTING I

Individual income taxations, returns, rates, exceptions, excludible and includible income, basis, capital gains and losses, deductions for adjusted gross income, itemized deductions, standard deductions and other areas of individual taxation. Prerequisites: ACCT 4103 and ACCT 4113. 3 hours

 

4103 INTERMEDIATE ACCOUNTING I

Financial statements; problems involved in the measurement of business and periodic progress; contemporary accounting problems. 3 hours. Prerequisite: ACCT 2203.

 

4113 INTERMEDIATE ACCOUNTING II

Continuation of ACCT 4103. 3 hours. Prerequisite: ACCT 4103.

 

4223 COST ACCOUNTING

Basic principles of process and job lot cost accounting. 3 hours. Prerequisite: ACCT 2203.

 

4343 ADVANCED ACCOUNTING I

Partnerships and joint ventures; installment sales; consignments; consolidated financial statements. 3 hours. Prerequisite: ACCT 4113.

 

4353 ADVANCED ACCOUNTING II

Price-level changes; statements of affairs; receiverships, estates, and trusts; government accounting. 3 hours. Prerequisite: ACCT 4113.

 

4363 ADVANCED ACCOUNTING THEORY

Concepts and procedures of financial accounting stated in releases of American Institute of Certified Public Accountants, American Accounting Association, and Securities and Exchange Commission. 3 hours. Prerequisites: ACCT 4343 and ACCT 4353.

 

4443 AUDITING

Standards and procedures, professional ethics, legal responsibilities, and audit programs and reports. 3 hours. Prerequisite: ACCT 4113.

 

4453 INCOME TAX ACCOUNTING II

Study of advanced taxation problems; special emphasis on partnership and corporation returns, inventories; theory of taxation; installment sales; declarations; assessments; refunds. Prerequisites: ACCT 4103 or ACCT 4113. 3 hours

 

4880 SPECIAL TOPICS

Special topics in accounting. 1-4 hours (may be repeated for total of 6 hours).

 

4900 WORKSHOP

Guided study in accounting under faculty supervision; topics and methods of instruction may vary. 1-4 hours (may be repeated for total of 6 hours with change in title and topic).

 

4990 TUTORIAL

Independent study in accounting under faculty supervision. 1-4 hours (may be repeated for total of 9 hours with change in title and content).