Course Listings

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Introduction to the techniques of accounting and the accounting profession with an emphasis on organizing information for decision making and the information needs of creditors and equity holders. Topics include financial statements, transaction analysis, accrual accounting, cash management, inventories, receivables, long-term and intangible assets, liabilities, stockholders' equity, cash flow statements, and financial statement analysis.

Introduction to the techniques of accounting and the accounting profession with an emphasis on organizing information for decision making and the information needs of creditors and equity holders. Topics include financial statements, transaction analysis, accrual accounting, cash management, inventories, receivables, long-term and intangible assets, liabilities, stockholders' equity, cash flow statements, and financial statement analysis. This course combines classroom lecture and discussion with an online component. Students must have ready access to the Internet.

Introduction to the techniques of accounting and the accounting profession with an emphasis on organizing information for decision making and the information needs of creditors and equity holders. Topics include financial statements, transaction analysis, accrual accounting, cash management, inventories, receivables, long-term and intangible assets, liabilities, stockholders' equity, cash flow statements, and financial statement analysis.

A continuation of the introduction to accounting, with emphasis on providing relevant and timely accounting information and analysis to managers for use in planning, decision making, and controlling strategic operational objectives. Topics include the classifications of costs and different ways of reporting and analyzing those costs; the operating budgeting process; capital budgeting; and job-order, standard, process, and activity-based costing systems. Prerequisite: ACCOUNT 201.

Introduction to the field of taxation, with attention to individual income taxation. Gross income, capital gains, deductions, and alternate tax methods. IRS forms used. Prerequisite: ACCOUNT 202 (or previously offered ACCOUNT 205 Introduction to Financial Accounting II).

Accounting theory and concepts; analysis of special problems that arise in applying these underlying concepts to financial accounting. Accounting information as a basis for decisions by management, stockholders, creditors, and other users of financial and accounting reports. Prerequisite: ACCOUNT 202 (or previously offered ACCOUNT 205 Introduction to Financial Accounting II).

Accounting problems of corporations' valuation, cost allocation, stockholder equity, and long-term debt; leases, pension plans, and income tax allocations; financial statement construction, effect of errors, cash and other funds, and issues relating to the analysis of financial statements; the present-value concept. Prerequisite: ACCOUNT 210.

A continuation of the field of taxation, with particular attention to the field of federal corporate and business taxation. Corporate formation and capital structure, corporate income tax, other corporate levies, consolidated tax returns, partnerships, and S-corporations are among the topics covered. Some IRS forms will be used, but the emphasis will be upon a deeper understanding of federal tax law. Prerequisite: ACCOUNT 208.

Managerial uses of cost data in planning, controlling, and evaluating organizational activities and in making business decisions. Topics include discussion of activity-based costing, standard costs, inventory costing, and review of cost allocation techniques. In addition, contemporary topics, including pricing decisions, balanced scorecard, and capital budgeting techniques will be discussed, along with ethical and behavioral issues addressing both manufacturing and service sectors. Prerequisite: ACCOUNT 202.

This course applies the basic audit paradigm or model to balance-sheet audits and related cycles. It features in-depth analysis of the theories of audit evidence, sampling, legal responsibilities, internal control, and audit planning, and how all of these apply to audits and to the profession. The course addresses the function of auditing in the economic and political system, and investigates how economic and political changes affect the auditing profession. The professional standards auditors must meet, as well as underlying ethical principles, are also covered. Case studies, including nonprofits, for-profits, and manufacturing and services companies and organizations, are used so that students can learn from each other's experiences and develop team skills as they apply auditing principles to real situations. Students are encouraged to share articles and their own experiences related to auditing and auditors, and to develop them into short case studies. Prerequisite: ACCOUNT 211.

This course continues the study of auditing topics introduced in ACCOUNT 350 and includes financial statements beyond the balance sheet, issues in computer-based auditing, and recent developments in the field. Prerequisite: ACCOUNT 350.

This course covers accounting issues uniquely confronted by companies involved in international business. The primary focus of the course is to provide an overview of international accounting by drawing on real business problems, economies, and finance in order to understand what is contained in and how to develop and interpret financial reports. The course includes fundamental financial accounting concepts and methods across countries.