All Accounting 300- and 400-level courses require completion of 54 hours of coursework.
ACCT 205. Introduction to Financial Accounting. 3-3-0. Prerequisites: Sophomore standing and MATH 101 (MATH 117 is acceptable for non-business majors with permission of department head). Introduction to corporate financial accounting systems including preparing, interpreting, and using financial statements. [LCCN: CACC 2113] (52.0301)
ACCT 206. Introduction to Managerial Accounting. 3-3-0. Prerequisite: C or better in ACCT 205. Introduction to managerial accounting theories, tools, and concepts. Emphasis is placed on the techniques used to provide information for management decisions. Degree credit will not be given for both Accounting 206 and Accounting 306. [LCCN: CACC 2213] (52.0301)
ACCT 306. Cost Accounting. 3-3-0. Prerequisite: C or better in ACCT 205. Cost concepts, cost behavior, cost techniques, and the uses and limitations of cost data in planning and control. Degree credit will not be given for both Accounting 206 and Accounting 306. As an exception to the College of Business Administration rule related to 300+ level courses, sophomores may enroll in this course. [LCCN: CACC 3113] (52.0301)
ACCT 315. Governmental and Not for Profit Accounting. 3-3-0. Prerequisite: C or better in ACCT 321. Theory and practice of budgeting, financial and managerial accounting, auditing, and reporting for governmental and non profit organizations. (52.0301)
ACCT 321. Intermediate Financial Accounting I. 3-3-0. Prerequisite: C or better in ACCT 205. Theory and application of generally accepted accounting principles with an emphasis on the accounting cycle and the preparation and analysis of the financial statements. As an exception to the College of Business Administration rule related to 300+ level courses, all sophomores may enroll in this course. (52.0301)
ACCT 322. Intermediate Financial Accounting II. 3-3-0. Prerequisite: C or better in ACCT 321. Continuation of ACCT 321 emphasizing accounting for the assets, liabilities, and stockholders’ equity of an entity. (52.0301)
ACCT 323. Intermediate Financial Accounting III. 3-3-0. Prerequisite: C or better in ACCT 322. Continuation of ACCT 322 emphasizing accounting for leases, pensions, income taxes, corporate equity, accounting changes, statement of cash flows, and financial disclosures. (52.0301)
ACCT 351. Accounting Information Systems. 3-3-0. Prerequisites: CIS 231 and C or better in ACCT 321. Systems concepts and their application in the design, implementation, control and audit of accounting information systems, with emphasis on the use of computers in such systems. (52.0301)
ACCT 401. Advanced Accounting. 3-3-0. Prerequisite: C or better in ACCT 323. Basic concepts involved in such complex accounting areas as partnerships, corporate consolidations, and international activities. (52.0301)
ACCT 402. Accounting Internship. 3-0-10. Prerequisites: Junior standing and permission of the department head. Supervised practical experience in an approved private or public organization involving work relevant to accounting. Only one internship may be counted toward degree. Caution: Does not qualify as an accounting elective for CPA exam eligibility. (52.0301)
ACCT 403. Auditing. 3-3-0. Prerequisites: C or better in ACCT 322. Auditing theory and practice; application of generally accepted auditing standards; internal controls-their study and evaluation in EDP systems; professional ethics; audit sampling; special audit engagements; working papers and reports; the solution to auditing problems. [LCCN: CACC 3313] (52.0301)
ACCT 407. Income Tax Accounting. 3-3-0. Prerequisites: C or better in ACCT 205 and completion of 54 hours of non-developmental coursework. Basic structure and detailed rules of federal income tax laws as they relate to individuals. [LCCN: CACC 3213] (52.0301)
ACCT 408. Advanced Income Tax Accounting. 3-3-0. Prerequisites: C or better in ACCT 205 and ACCT 407. Basic structure and detailed rules of federal income tax laws as they relate to corporations, partnerships, gifts, estates, and trusts. Degree credit will not be given for both Accounting 408 and Accounting 409. [LCCN: CACC 3223] (52.0301)
ACCT 409. Business Taxation. 3-3-0. Prerequisites: C or better in ACCT 206 or ACCT 306, or completion of ACCT 500 with a B or better for graduate students. Business taxation as it impacts decision making on various forms of entities. Not open to Accounting majors. Degree credit will not be given for both ACCT 408 and ACCT 409. (52.0301)
ACCT 485. Special Topics in Accounting. 3-3-0. Prerequisite: Permission of instructor. Selected current topics in Accounting. May be repeated once for credit if content differs. (52.0301)
ACCT 500. Managerial Decision Support. 3-3-0. Prerequisite: ACCT 206 or 306 or equivalent. An integrated study and application of financial and managerial accounting tools and concepts used for planning and control functions in modern organizations. (52.0301)
