Courses Offered

Travel courses are conducted to various parts of the world and are led by one or more faculty members. May be repeated to different locations.

• Gen Ed: World Culture
• Travel Course
• Course is repeatable for credit.

Principles, concepts and terminology of financial accounting including coverage of the measurement and recording of business income and transactions, current and long-term assets, current and long-term liabilities, corporate equity, statement of cash flows and financial statement analysis. Ethical considerations and analysis of company statements are integrated into the course.

Financial accounting theory, concepts, principles and procedures relating to the measurement and reporting of cash, receivables, inventories, fixed assets, intangibles, current liabilities, long-term debt, owner's equity; preparation and understanding of the balance sheet and income statement.

The use and understanding of management accounting information for planning, control, performance evaluation, decision making; product costing using traditional and activity based costing techniques, just-in-time, cost-profit-volume relationships, budgeting, variance analysis, decentralization, relevant costing, and ethics.

Seminar in Accounting Professionalism is designed to familiarize prospective accounting majors with their profession. Topics will include various career paths in accounting, professional demeanor, and professional ethics.

Laws affecting business, emphasizing the Uniform Commercial Code. Introduction to law and the legal process, contracts, agency, property, landlord-tenant and real estate laws, sales and consumer protection laws, secured transactions, negotiable instruments, corporation and partnership law, and estate and bankruptcy law.

Builds upon basic concepts covered in Acctg 305 to further explore the legal implications of business transactions. Deals with federal and widely adopted uniform law. Topics include corporate law with an emphasis on traditional state law regulation of the corporation, trusts and wills, real property law, contracts for the sale of goods, debtor and creditor relations, and Commercial Paper.

Expands and broadens the concepts and methods presented in Acctg 302. Job order, process, and joint product costing systems, ABC costing, standard costing, budgeting, JIT and cost estimation. Significant exposure to current issues and practices. Writing skills emphasized.

An expansion of intermediate financial accounting. Specialized financial accounting topics, including price-level accounting, accounting changes, cash flow statement preparation, tax allocation, accounting for leases and pensions, special sales arrangements and partnerships; AICPA and FASB pronouncements affecting accounting practice.

Accounting for long-term investments; business combinations; preparation of consolidated financial statements; inter-company profit issues; inter-company debt and preferred stock issues; earnings-per-share calculations; accounting for branch operations and foreign operations.

Financial and managerial accounting concepts, theory and terminology related to state and local governmental entities and not for profit organizations including universities, health care organizations, voluntary health and welfare organizations and other not for profit entities. Analysis of actual municipal financial statements. Case studies, group work and/or class presentations emphasize application of theory to actual situations including ethical considerations.

Federal income taxation, especially tax rules and the determination of taxable income for individuals. Topics include: exclusions, deductions, passive activity losses, property transactions, nontaxable exchanges, capital gains and losses.

Principles of systems design, emphasizing organizational structure; internal control; flow charts and the impact of people on systems studies; systems requirements of the procedural areas of accounting systems, such as cash, purchasing, inventory management, sales, and billing.

Audit standards, professional ethics, legal liability of auditors; audit procedures relating to assets, liabilities, equity, revenue and expense accounts; review of computer applications in auditing, statistical sampling and internal auditing.

Students will work in the community to prepare tax returns for students, low income individuals and families, and the elderly.

Expands and broadens the concepts and methods presented in Acctg 302 and 312. Cost concepts for decision-making, cost volume profit analysis, relevant costing, performance measurement, variable costing, transfer pricing, and decision making under uncertainty. Writing skills are emphasized.

Advanced topics in federal taxation, with emphasis on the federal taxation of corporations, partnerships, and exempt organizations. Estate and gift taxation and the income taxation of estates and trusts.

Supervised practical experience in an organization or activity appropriate to a student's career and educational interests. Internships are supervised by faculty members and require periodic student/faculty meetings.

• Course is repeatable for credit.

Independent study is offered on an individual basis at the student's request and consists of a program of learning activities planned in consultation with a faculty member. A student wishing to study or conduct research in an area not represented in available scheduled courses should develop a preliminary proposal and seek the sponsorship of a faculty member. The student's advisor can direct him or her to instructors with appropriate interests. A written report or equivalent is required for evaluation, and a short title describing the program must be sent early inthe semester to the registrar for entry on the student's transcript.

• Course is repeatable for credit.

Travel courses are conducted to various parts of the world and are led by one or more faculty members. May be repeated to different locations.

• Gen Ed: World Culture
• Travel Course
• Course is repeatable for credit.