Undergraduate Courses Accounting (ACCT)
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Undergraduate Courses Accounting (ACCT) . 128 African and African American Studies (AFAS) . 130 Anthropology (ANTH) . 130 Art History (AH) . 132 Arts and Sciences (ASC) . 133 Art Studio (AS) . 133 Biochemistry (BCH) . 133 Biology (BIOL) . 134 Business Administration (BUS) . 139 Business Law (BLAW) . 139 Chemistry (CHEM) . 139 Communication Studies (COMS) . 143 Computer Science (CSCI) . 145 Creative Writing (CW) . 147 Criminal Justice (CJ) . 148 Dance (DAN) . 150 Earth and Space Science (ESSC) . 150 Economics (EC) . 151 Education (ED, TED) . 153 Engineering (ENGR, BME, CHE, CE, EE, ME) . 160 English (ENGL) . 167 Environmental Science (ENVR) . 170 Finance (FIN) . 173 Fine Arts (ARTS) . 174 Freshman Studies (FRS) . 174 Gender & Women’s Studies (GWS) . 174 History (HIST) . 177 Honors In General Education . 180 Hospitality Management (HM) . 182 Humanities (HUM) . 183 Human Resource Management (MHR) . 185 Management (MGT) . 186 Management Information Systems (MIS) . 187 Marketing (MKT) . 188 Mathematics (MATH) . 189 Media Informatics (MIN) . 192 Military Science (MS) . 192 Modern Languages (CHIN, FREN, GRMN, ITAL, JAPN, SPAN, ML)* . 193 Music (MUS) . 196 Music Studio (MSTU) . 198 Nursing (NURS) . 198 Operations Management (OPM) . 203 Philosophy and Religion (PHIL) . 203 Physical Education (PE) . 204 Physics (PHYS) . 205 Political Science (PS) . 207 Professional Writing (PRWR) . 210 Psychology (PSY) . 211 Quantitative Business Analysis (QA) . 215 Reading (READING) . 215 Science (SCI) . 215 Social Work (SW) . 216 Sociology (SOC) . 218 Sport Management (SMGT) . 220 Theater (THTR) . 221 *Chinese, French, German, Italian, Japanese, Spanish, modern language general offerings ACCOUNTING illicit transactions, evaluating deception, and reporting the results. Prerequisites: ACCT 204, ACCT 205, and junior standing. 3 semes- Most 300- and 400-level courses require at least junior standing. ter hours ACCT 204 FINANCIAL ACCOUNTING ACCT 308 INTERMEDIATE ACCOUNTING I This course is designed to provide students with fundamental exposure An in-depth study of current accounting theory and current practices to the steps in the accounting cycle leading up to the preparation and as they relate to the preparation of corporate financial statements. analysis of financial statements. An emphasis will be placed on the Emphasis is given to developing an understanding of the theoretical accounting theory and practice as it falls within the framework of U.S. foundations of modern corporate reporting. This includes both U.S. Generally Accepted Accounting Principles (GAAP). A brief introduc- GAAP and international financial reporting issues (IFRS). Selected tion to International Financial Reporting Standards (IFRS) is provided. projects require the use of spreadsheet software. Prerequisite: ACCT In addition, the student will be made aware of the opportunities within 204 and 205. Corequisite: MIS 180. 4 semester hours the accounting profession and the organizations that influence and con- ACCT 309 INTERMEDIATE ACCOUNTING II tribute to its body of knowledge. Finally, ethical issues confronted by The course involves an intermediate to advanced level treatment of the accountant will also be introduced and discussed. Prerequisites: a wide range of issues faced in measuring a firm’s financial status None. 3 semester hours and performance. Careful attention is given to strengthening and ACCT 205 MANAGERIAL ACCOUNTING developing the understanding of the theoretical foundations of mod- Managerial accounting focuses on the uses of accounting data inter- ern corporate financial reporting. Considerable emphasis is also nally by managers in directing the affairs of business and nonbusiness given to applying accounting theory to practical and contemporary organizations. Topics include cost concepts, systems, and procedures financial reporting problems. Topics include disclosure issues directed toward job order costing, cost behavior, cost allocation, short- related to equity reporting, off-balance sheet financing, long-term and long-term budgeting, the time value of money and present value debt, accounting for pensions, revenue recognition, income taxes, analysis, forecasted financial statements, the contribution approach to earnings per share, and the statement of cash flows. Prerequisite: break-even analysis, standard costing, relevant costing, and statement ACCT 204, 205, and 308, and junior standing, or permission from of cash flows. Emphasis is placed on the analysis of information and the head of the Department of Accounting and Information Manage- interpretation of data within the framework of a manufacturing con- ment. 4 semester hours cern. However, the use of accounting information by the service ACCT 314 ADVANCED MANAGERIAL ACCOUNTING industry and not-for-profit sector is also discussed. Finally, students An examination of the accountant’s role in developing cost analyses are also introduced to the Institute of Management Accountants (IMA) for management decisions is conducted in the areas of capital invest- Code of Professional Conduct, and selected homework assignments ment, performance evaluation, product pricing, intra-company trans- will address ethical situations confronted by the management account- fer pricing, etc. Students are also exposed to cost allocation in more ant. Prerequisite: Sophomore standing, ACCT 204, or permission detail. In addition, students are introduced to the behavioral implica- from the head of the Department of Accounting and Information tions of accounting systems. Prerequisite: ACCT 204 and ACCT Management. 3 semester hours 205. 3 semester hours ACCT 304 CASE STUDIES IN FINANCIAL REPORTING ACCT 330 ACCOUNTING INFORMATION SYSTEMS AND ANALYSIS The course examines the systems for collecting and processing This course involves a fundamental study of selected topics in corpo- information used in financial reporting and in planning, decision rate reporting using a case method approach. The cases will focus on making, and control in business organizations. Issues examined the analysis and interpretation of financial information with particu- include the nature and purpose of an accounting information system lar attention to issues involving misrepresentation and fraudulent (AIS), capture.