Accounting Course Descriptions

ACCT 101 Accounting Principles I (3)

A study of fundamental accounting principles, accumulation of financial data, preparation of financial statements and the use and interpretation of financial statements. (Fall and Spring)

ACCT 203 Managerial Cost Accounting (3)

A study of the use of cost data for management decision purposes. Designed for business majors. Prerequisite: ACCT 101. (Fall and Spring)

ACCT 210, 211, 212 Intermediate Accounting I, II, III (3, 3, 3)

The study of generally accepted accounting principles with emphasis on the theoretical aspects of modern public accounting. Prerequisite: ACCT 101.  (211 Fall; 210 and 212 Spring)

ACCT 401 Federal Income Tax (3)

A study of federal income tax laws with particular emphasis on their application to individuals. Tax research, planning and ethics will be integrated into and emphasized throughout the course. Prerequisite: ACCT 210. (Spring)

ACCT 405 Auditing (3)

An introductory course in auditing. Includes the study of auditing concepts and methods including reporting requirements, professional ethics and legal liability issues, audit objectives and evidence, planning and documentation, and the analysis and study of materiality and risks, as well as internal control systems. Prerequisites: ACCT 210-212. (Fall)

ACCT 410 Accounting Information Systems (3)

A systems approach to accounting information with emphasis on computer-based accounting information systems (AIS). Includes technical aspects of AIS, transaction cycles, system development and implementation, internal control, and auditing in a computer environment. Prerequisites: ACCT 101. (Same as IFSY 410.) (Fall)

ACCT 425 Independent Study (1-3)

Permission of the instructor, the department chair and the dean for academic affairs is required. (As needed)

ACCT 480 Internship (1-12)

Opportunities for students to engage in practical application of accounting theory. Permission of the department chair and the dean for academic affairs. (As needed)