ACCT201 INTRODUCTORY MANAGERIAL ACCT (3.00) Management's use of accounting data in planning, operations, controlling activities, and decision making. Prerequisite: ACCT 200

ACCT300 INTERMEDIATE FINANCIAL ACCT I (3.00) Study of financial accounting theory and principles applicable to the accumulation, analysis, measurement, reporting, and interpretation of selected economic events. The first of a two course sequence. Prerequisite: ACCT 200-minimum grade of "C" ACCT 201-minimum grade of "C"

ACCT301 INTERMEDIATE FINANCIAL ACCT II (3.00) The second of a two course sequence focusing on the study of financial accounting theory and principles. Prerequisite: ACCT 300-minimum grade of "C"

ACCT303 CO-OP EDUCATION/ACCOUNTING: JR (3.00) An elective cooperative experience where students earn academic credit while performing approved accounting-related work experience. Prerequisite: MGMT 301 55 credit hours completed, 2.75 GPA, Department approval required

ACCT311 INTRODUCTION TO TAXATION (4.00) Introduction to the tax concepts of income and expense for C-corporations, partnerships, S-corporations, and individuals, with emphasis on both planning and compliance. Prerequisite: ACCT 200-minimum grade of "C"

ACCT312 VOLUNTEER INCOME TAX ASSISTANCE (3.00) A service learning course that includes additional study of federal and state income tax topics, marketing and administration of tax preparation services, and preparation of federal and state income tax returns for low income and elderly taxpayers. Prerequisite: ACCT 311 or equivalent with grade of C or better

ACCT321 COST ACCOUNTING (3.00) The study of the process of measuring, interpreting, and communicating information that assists managers in achieving organizational goals. Prerequisite: ACCT 200-minimum grade of "C" ACCT 201-minimum grade of "C"

ACCT350 FINANCIAL ANALYSIS FOR MANAGERS (3.00) An overview of corporate financial reporting, emphasizing the areas of financial statement presentation, disclosure, and analysis. Prerequisite: ACCT 201

ACCT403 CO-OP EDUCATION/ACCOUNTING: SR (3.00) An elective cooperative experience where students earn academic credit while performing approved accounting-related work experience. Prerequisite: MGMT 301 55 credit hours completed, 2.75 GPA

ACCT421 AUDITING (3.00) An introduction to auditing concepts, standards and procedures related to the planning and execution of financial and operational audits. The course also includes topics of internal controls and professional ethics. Prerequisite: ACCT 301

ACCT431 ADVANCED FINANCIAL ACCOUNTING (3.00) Study of the theory and practice of accounting with application to business and nonbusiness enterprises. Topics include: mergers and acquisitions, consolidated financial statements, foreign currency transactions, partnership accounting, and fund accounting for governmental and nonprofit entities. Prerequisite: ACCT 301

ACCT495 ANALYSIS OF ACCOUNTING SYSTEMS (3.00) Examines manual and computerized accounting information systems and the tools needed to design these systems. The database approach to accounting systems is explored specifically the REA model of accounting. This course integrates the upper division courses of the accounting major. Prerequisite: ACCT 301

ACCT701 FINANCIAL ACCOUNTING (3.00) The focus is on the concepts of collection, analysis, processing and reporting of accounting data. Students will be able to read, comprehend and use published financial statements in a variety of decision-making contexts. Prerequisite: Admission to the Executive MBA program

ACCT703 MANAGERIAL ACCOUNTING (3.00) Integration of accounting into the management decision process is the central theme of this course. Consideration is given to behavioral as well as the technical implications of management control systems. The three types of management accounting constructions - Full cost, differential and responsibility - and their uses are covered. Prerequisite: ACCT 701 Admission to the Executive MBA program

ACCT803 ACCOUNTING CONCEPTS & ANALYSIS (3.00) A foundation course which emphasizes the preparation, analysis, and interpretation of accounting statements.

ACCT901 ACCT ANALYSIS FOR MGMT DECISIONS (3.00) This course focuses on the development of accounting information to support planning, evaluation, and control. Applications to both routine and strategic decision making contexts are discussed. Prerequisite: Completion of the foundation and business skills courses

ACCT902 SURVEY OF TAXATION (3.00) An introductory course which includes an examination of the fundamental concepts of the federal income tax structure and how these concepts affect tax reporting entities such as C-corporations, partnerships, S-corporations, and individuals. Prerequisite: ACCT 803

ACCT947 TAX RESEARCH & PRACTICE (3.00) Tax research concerning regulations governing CPA's attorneys, statutes of limitations, rules of evidence, etc. Prerequisite: ACCT 902 or equivalent.

ACCT948 TAXATION: GIFTS, ESTATES, TRUSTS (3.00) Tax laws of the Federal Gift Tax, Federal Death Tax, valuation of gifts, estates and trusts, family tax planning, and income planning of trusts and estates. Prerequisite: ACCT 902 or equivalent.

ACCT955 ADVANCED MANAGERIAL ACCOUNTING (3.00) A study of Management planning and control systems and the decision making processes in different organizational structures. Prerequisite: ACCT 901 FINC 901

ACCT958 ADVANCED AUDITING (3.00) An extension of the auditing course which focuses on the application of auditing techniques. The course will address methods and technologies used in conducting an audit. Prerequisite: ACCT 421 or equivalent