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Courses

ACCT 203. Financial Accounting
1.0 course credit

The communication of relevant information to external parties. Includes the development of the
accounting model, internal control, measurement processes, data classification and terminology,
and the interpretation and use of financial statements. A 50-minute once-a-week lab is
associated with this course.

Prerequisite: INTG101.

ACCT 204. Managerial Accounting
1.0 course credit

Includes the fundamentals of cost-volume-profit analysis, producting costing, management
reporting, and information for decision-making. Also introduces budgets and alternative models
for manufacuting operations. A 50-minute once-a-week lab is associated with this course.

Prerequisite: C- grade or better in ACCT203. Prerequisite: ACCT203. Corequisite course:
ACCT204L.

ACCT 304. Advanced Managerial Accounting
1.0 course credit

The overall objective for this course is to learn how cost accounting provides key data to
managers for purposes of strategy development and execution, planning and control, and long
and short term decision making in global business entities. Issues relating to both manufacturing
and service organizations are considered. Students will learn to evaluate a variety of situations,
determine what type of accounting information is needed to support the required analysis,
understand the limitations of accounting information, and understand how internal and
external environmental factors may impact the analysis.

Prerequiste: ACCT204. Offered in the spring semester.

ACCT 353. Intermediate Accounting I
1.0 course credit

An in-depth analysis of the financial accounting process focusing on underlying theory, the
primary financial statements, and current and fixed asset accounts.

Prerequisite: A grade of C− or better in ACCT 203. Offered in the fall semester.

ACCT 354. Intermediate Accounting II
1.0 course credit

Continued in-depth analysis of the financial accounting process focusing on the investments,
liabilities, shareholders’ equity accounts, and specialized topical areas such as pensions, leases,
deferred income taxes, and earnings per share.

Prerequisite: A grade of C− or better in ACCT 353. Offered in the spring semester

ACCT 363. Tax Accounting
1.0 course credit

Introduction to federal tax code provisions that affect individuals, partnerships, and
corporations. The reasons underlying tax provisions are explored and basic tax research skills are
developed.

Prerequisite: ACCT 203. Offered in the fall semester.

ACCT 364. Service Learning Through the Volunteer Income Tax Assistance Program
0.5 course credit

A service-learning activity. In partnership with the Internal Revenue Service, the student
will study to become certified and will serve the individual tax preparation, e-filing, and tax education needs of the campus and surrounding communities. The course is inclusive of workshops and participatory tax sessions. Offered in the spring semester. May be repeated for credit. Offered in the spring semester.

ACCT 373. Advanced Accounting
1.0 course credit

This course investigates the accounting principles related to business organizations which have
significant influence or control over other entities, as well as foreign currency issues.

Prerequisite: ACCT 354. Offered in the fall semester.

ACCT 375. Governmental Accounting
0.5 course credit

Introduction to fund accounting used by state and local government entities.

Prerequisite: ACCT 353. Offered in the spring semester.

ACCT 393. Developing and Auditing Financial Reporting Systems
1.0 course credit

This course combines a study of the structure of the revenue, expenditure, human resource,
and conversion business cycles with an investigation of the principles and theories used when
auditing financial statements based on the output of the entity’s financial reporting system.
Includes a discussion of the importance of user information needs, internal controls, the
external auditing environment, and audit opinions.

Prerequisite: ACCT 353. Offered in the fall semester.

ACCT 400. Internship
0.25 to 1.5 course credit

An off-campus experience working in a professional accounting environment under the
supervision of a mentor.

Prerequisite: ACCT 353 and permission of the instructor.

ACCT 403. Contemporary Accounting Issues
1.0 course credit

The capstone course. Discussion of issues affecting the accounting discipline and the accounting
profession. Students will conduct research for preparing position papers, debating proposals, and
preparing and presenting an accounting policy issue.

Prerequisites: Senior standing and major in accounting. Offered in the spring semester.

ACCT 420. Independent Study
0.25 to 1.0 course credit

Prerequisite: Permission by the instructor. May be repeated for credit.

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