| 60.201 | Accounting/Financial | Credits: 3 |
| Presents a comprehensive, detailed exposure to basic accounting theory. Beginning with the accounting equation, students are introduced to the accounting cycle, preparation of the statement of financial position and the income statement, accounting for assets, liabilities, and stockholders' equity of the firm, and cash flow and financial statement analysis. |
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| 60.202 | Accounting/Managerial | Credits: 3 |
| Examines the use of accounting systems for managerial decision-making. Budgeting, forecasting, and cost accumulation systems, which relate to manufacturing systems, will be studied. |
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| 60.301 | Intermediate Accounting I | Credits: 3 |
| Examines the generally accepted accounting principles relating to the preparation of financial statements. The student will study, in depth, the valuation and disclosure problems associated with the assets of the enterprise. The accounting framework and pronouncements of the Financial Accounting Standards Board are emphasized. |
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| 60.302 | Intermediate Accounting II | Credits: 3 |
| Presents the in-depth study of the valuation and disclosure issues associated with corporate liabilities and stockholders' equity. Emphasis is placed on the statements of the Financial Accounting Standards Board.
of the Financial Accounting Standards Board.
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| 60.303 | Accounting Information Systems | Credits: 3 |
| Presents accounting as a system designed to meet the needs of external and internal users. Accounting information system concepts are emphasized. Topics include accounting transaction cycles, internal controls, and systems development processes. |
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| 60.321 | Cost Accounting | Credits: 3 |
| An examination of the manufacturing function from the view of the cost accountant.
Managerial control of the elements of product costs will be studied with an emphasis on cost accumulation systems both historical and estimated. |
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| 60.331 | Cost Management Systems | Credits: 3 |
| This course is an upper-level management accounting course for non-accounting majors. It takes a decision-oriented approach and focuses on the manager's view, as opposed to the accountants view, of the decision process and its related information needs. Traditional cost accounting and new cost management models will be explored and contrasted, but the emphasis will be on management systems which examine a proactive role in planning, managing, and reducing costs. |
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| 60.401 | Advanced Financial Accounting I | Credits: 3 |
| Explores issues in accounting for large, multinational business entities. Consolidation, mergers, home office/branch accounting, international accounting topics, partnership and nonprofit organizations are also examined. |
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| 60.421 | Auditing | Credits: 3 |
| An examination of the purposes of financial statement audits. The following topics will be examined in depth: auditing standards, professional ethics, legal responsibilities, internal control, audit evidence, financial statement disclosures and audit reports. |
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| 60.431 | Federal Income Taxes | Credits: 3 |
| Deals with the basic rules and regulations of the Internal Revenue Code as it affects the individual and the corporation. An understanding of the code is developed through lectures, assigned readings, research, and the solution to a wide variety of problems. |
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| 60.479 | Accounting Internship | Credits: 3 |
| Arrangements must be made with department internship coordinator. |
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| 60.499 | Independent Studies | Credits: 3 |
| An opportunity fo students to carry out individualized study relating to the field of accounting under the supervision of a member of the accounting faculty. |
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