1290 LEGAL AND ETHICAL ENVIRONMENT OF BUSINESS (3) - Basic environment of business, including legal institutions, contracts, negotiable
instruments, etc. Emphasis on legal, social, and political issues facing urban business
today such as antitrust, environmental control, and consumer protection. Includes
material on ethics and values. Students will be involved with the analysis of cases.
IAI: BUS 913.
2110/110 INTRODUCTION TO FINANCIAL ACCOUNTING LECTURE AND LABORATORY /4 (3) Prerequisite: Successful completion of the university Mathematics Qualifying Examination
or course equivalency. - The course introduces students to the principles of accounting
as they relate to corporate ownership and emphasizes those procedures and concepts
required to generate financial statements for external users. Topics covered include
the accounting cycle, cash, accounts receivable, inventory transactions, long-term
assets and liabilities, contributed capital, the statement of cash flows, and financial
statement analysis. A one-hour problem solving laboratory is required.
2111/111 INTRODUCTION TO MANAGERIAL ACCOUNTING LECTURE AND LABORATORY /4 (3) Prerequisite: ACCT 2110/110 - The course focuses on how managers use accounting
information for decision making. Students will study product costing, activity-based
costing, performance management and evaluation, CVP analysis, budgeting, factors
to be considered in pricing decisions, capital investment analysis, and quality management
2120/212 COST ACCOUNTING (3) Prerequisite: ACCT 2111/111. - Accounting principles applied to manufacturing operations.
Development of product costs under job order and process costing systems. Topics
discussed also include joint product costs, overhead allocation, standard costing,
cost-volume-profit analysis, budgeting, and analysis of variances.
2291/291 BUSINESS LAW I (3) Prerequisite: Junior standing. - An introduction to the American legal system, followed
by study of the following substantive areas of law: contracts, negotiable instruments,
and sales. IAI: BUS 912.
3213/213 INTERMEDIATE ACCOUNTING I (3) Prerequisite: ACCT 2111 and admission to the College of Business or consent of the
department. - Accounting principles applied to asset, liability, revenue, and expense
items appearing on financial statements. Inventory analysis, depreciation and bad
debts analysis, capital and revenue expenditures, selected opinions of the Accounting
Principles Board and Financial Accounting Standards Board.
3214/214 INTERMEDIATE ACCOUNTING II (3) Prerequisite: ACCT 3213 and junior standing. - Accounting principles applied to
capital items appearing on financial statements. Statement of changes in financial
position and cash flow statement. Long term debt, accounting for pensions, and leases
are covered extensively.
3292/292 BUSINESS LAW II (3) Prerequisite: ACCT 2291. - The study of law relating to real and personal property,
bailments, partnerships, corporations, insurance, securities, estates, and wills.
3293/293 FEDERAL INCOME TAX (3) Prerequisite: ACCT 2111, 2291, and junior standing. - Theory and broad outlines
of federal income taxation. Introduction to preparation of income tax returns, tax
planning, and problems of compliance with the IRS code by individuals.
3314/314 ACCOUNTING INFORMATION SYSTEMS (3) Prerequisite: INSY 1370, ACCT 2120, ACCT 3214 and junior standing. - This course
is designed for managerial accountants and auditors that must use accounting information
systems and applications. Internal controls, systems concepts, and computer applications
are included in the course. Students will gain practical hands-on computer experience.
3319/319 ACCOUNTING FOR NONPROFIT ORGANIZATIONS (3) Prerequisite: ACCT 3214/214 or consent of the department. - Accounting, concepts,
methods, and informational needs for planning and control in government, health,
education, and other nonprofit organizations.
4315/315 ADVANCED ACCOUNTING (3) Prerequisite: ACCT 3214. - Intensive study of partnerships, consolidations, mergers,
and stock and asset acquisitions. Lectures, discussions, and readings are supplemented
with problem assignments and spreadsheet applications.
4316/316 ACCOUNTING STANDARDS AND THE ACCOUNTING PROFESSION (3) Prerequisite: Admitted major or minor. ACCT 4315 or consent of the department. -Structure
of accounting profession. Current issues and pronouncements of accounting standards.
4317/317 AUDITING (3) Prerequisite: Admitted major or minor. ACCT 4315 or consent of the department. -
The principles, concepts, procedures, and responsibilities of an audit engagement,
including consideration of internal control structure, application, and procedures
for obtaining audit evidence and preparation of audit reports. (A writing emphasis
4318/318 ACCOUNTING THEORY AND ORGANIZATION CONTROL (3) Prerequisite: ACCT 2120. - The accountant as the chief control member of the management
team. Advanced problems and readings in cost control, capital budgeting, information
for decision-making, organization theory, information systems, and human behavior.
4325/325 INTERNAL AUDITING (3) Prerequisite: ACCT 4317 or consent of the department. - Concepts and techniques
through which an organization’s own employees ascertain for the management whether
(1) established management controls are adequate and are effectively maintained;
(2) records and financial, accounting, and other reports reflect actual operations
and results accurately and promptly; and (3) each division, department, or other
unit is carrying out the plans, policies, and procedures for which it is responsible.
4394/394 ADVANCED FEDERAL INCOME TAX (3) Prerequisite: ACCT 3293. - Federal income tax implications for corporations, partnerships,
estates and trusts, tax payments, assessment, collection, and refunds. Research project
4900/399 INDEPENDENT STUDY AND SPECIAL PROBLEMS (3) Prerequisite: Junior standing.- Designed for independent research and study of special
accounting problems. A comprehensive research paper is required. Maximum of two enrollments,
not in the same term, for a total of six credit hours.
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