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ACCT 291. Accounting I

Credits: 3 View Details
Description: Accounting as a process of providing useful financial information to investors, creditors, management, and other users. The accounting process, financial statements, and the uses and limitations of accounting information.
Semester Offered:
  • Fall
  • Spring
  • Summer


ACCT 292. Accounting II

Credits: 3 View Details
Description: The statement of cash flows and financial statement analysis. Accounting information as a planning, analysis, and control tool facilitating decision-making.
Prerequisites: ACCT 291
Semester Offered:
  • Fall
  • Spring
  • Summer


ACCT 294. Excel Certification Boot Camp

Credits: 1 View Details
Description: Compressed-format course that prepares students to become Microsoft-certified in Excel.
Semester Offered: DEMAND


ACCT 295. Accounting Boot Camp

Credits: 1 View Details
Description: Fast-paced review of financial accounting. Will not count as new course credit for CPA licensure.
Prerequisites: ACCT 291 or equivalent.
Semester Offered:
  • Fall
  • Spring


ACCT 304. Internal Audit 1

Credits: 3 View Details
Description: Nature of internal and operational auditing, performance of an operational audit.
Prerequisites: ACCT 292
Semester Offered: DEMAND


ACCT 344. Field Experience

Credits: 3 View Details
Description: Participation in a paid part-time position with a cooperating business, governmental, or civic organization. May be enrolled in no more than 10 additional credits. May be repeated up to 6 credits. Student must enroll in at least one on campus class after the field experience. Permission of department.
Semester Offered:
  • Fall
  • Spring
  • Summer


ACCT 371. Financial Accounting and Analysis

Credits: 3 View Details
Description: Financial statement measurement and derivation. Develop an in-depth understanding of financial statement concepts such as revenue recognition, cash flows, assets, liabilities, shareholders' equity, revenue, and expenses.
Prerequisites: ACCT 292
Semester Offered:
  • Fall
  • Spring
  • Summer


ACCT 381. Intermediate Accounting I

Credits: 3 View Details
Description: Financial accounting, standard-setting, and the basic financial statements. Current and long-term assets, and current liabilities.
Prerequisites: 3.0 GPA in ACCT 291 or ACCT 292 or dept permission
Semester Offered:
  • Fall
  • Spring
  • Summer


ACCT 382. Intermediate Accounting II

Credits: 3 View Details
Description: Accounting theory and literature as applied to long-term liabilities, stockholders' equity, statement of cash flows, and specialized topics. Completion of this course with a grade of "C" or better fulfills UDWR for accounting program.
Prerequisites: ACCT 381
Semester Offered:
  • Fall
  • Spring


ACCT 383. Accounting Information Systems I

Credits: 3 View Details
Description: Accounting transactions, microcomputer skills for the accounting environment, and the fundamentals of accounting information systems and controls.
Prerequisites: C or better in ACCT 381
Semester Offered:
  • Fall
  • Spring


ACCT 390. Cost Accounting

Credits: 3 View Details
Description: Cost accounting systems, development of internal accounting data, and use of this information to assist internal decision making.
Prerequisites: ACCT 291, ACCT 292, IS 242
Semester Offered:
  • Fall
  • Spring


ACCT 404. Internal Audit 2

Credits: 3 View Details
Description: Governance and security issues related to information technology.
Prerequisites: ACCT 304
Semester Offered: DEMAND


ACCT 405. Fraud and Forensic Accounting

Credits: 3 View Details
Description: Principles of detecting fradulent financial reporting and occupational fraud.
Prerequisites: ACCT 292
Semester Offered: DEMAND


ACCT 444. Internship

Credits: 3-12 View Details
Description: Participation in a paid full-time position with a cooperating business, governmental, or civic organization whose program has been approved in advance by the department in which the student has an approved major. Credits provided upon completion of all requirements. A maximum of 3 credits may apply as electives in the major program. Permission of department.
Semester Offered:
  • Fall
  • Spring
  • Summer


ACCT 450. Personal Taxation

Credits: 3 View Details
Description: Federal income taxation of individuals including gifts, estates, and trusts.
Prerequisites: ACCT 292
Semester Offered: Fall


ACCT 451. Business Taxation

Credits: 3 View Details
Description: Federal income taxation of business organizations including corporations and partnerships. Property transactions and other business topics.
Prerequisites: ACCT 292, ACCT 450
Semester Offered:
  • Fall
  • Spring


ACCT 470. Securities and Exchange Commission Accounting and Reporting

Credits: 3 View Details
Description: Corporate governance, SEC rules and issues regarding financial reporting and investor communication.
Prerequisites: ACCT 292
Semester Offered: DEMAND


ACCT 481. Advanced Accounting

Credits: 3 View Details
Description: Accounting for business combinations, consolidated financial statements, and partnerships.
Prerequisites: C or better in ACCT 382
Semester Offered:
  • Fall
  • Spring


ACCT 484. Governmental and Not-For-Profit Accounting

Credits: 3 View Details
Description: Fund accounting as applied to governmental and not-for-profit entities.
Semester Offered: Fall


ACCT 485. Corporate Governance

Credits: 3 View Details
Description: Develop an understanding of corporate organizations and responsibilities of parties within the corporation. Gain an understanding of Sarbanes Oxley. Develop an understanding of corporate topics and research necessary to communicate and coordinate financial reporting.
Prerequisites: ACCT 292 plus 90 credits completed
Semester Offered: DEMAND


ACCT 486. Financial Auditing

Credits: 3 View Details
Description: Nature of the audit function, nature of audit evidence, audit standards and procedures, professional ethics, and audit reports.
Prerequisites: C or better in ACCT 382
Semester Offered:
  • Fall
  • Spring


ACCT 487. Operational Auditing

Credits: 3 View Details
Description: Nature of internal and operational auditing, performance of an operational audit.
Prerequisites: FIRE 371, MGMT 301, MGMT 383, MKTG 320 or permission of instructor.
Semester Offered: DEMAND


ACCT 490. Current Topics in Accounting

Credits: 1-3 View Details
Description: Current developments, trends and issues in accounting. May be repeated with different topics to a maximum of 9 credits.
Prerequisites: permission of department
Semester Offered: DEMAND


ACCT 493. International Accounting

Credits: 3 View Details
Description: Accounting theory and practice, taxation, and special reporting problems of several major industrial countries. Multinational corporate accounting problems.
Semester Offered: DEMAND


ACCT 498. Business Consulting

Credits: 3 View Details
Description: Teams of students work as consultants to area businesses and non-profit organizations to diagnose and solve actual business problems. Written and oral report required.
Prerequisites: ACCT 292, IS 242 or STAT 242, FIRE 371, MGMT 201, MKTG 220, or permission of department.
Semester Offered:
  • Fall
  • Spring






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