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Austin E. Cofrin School of Business

Courses Offered

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  • Prerequisites
  • General Education
  • Writing Emphasis
  • Travel Course
  • Repeatable
  • Additional Fees
Credits 1-4
Field Exp
ACCTG-299

Travel Course

  • Pre-Requisites
  • General Education
  • Travel Course
  • Repeatable

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.

Prerequisites
P: cons of instr & prior trip arr & financial deposit.
  • Gen Ed: Global Culture
  • Travel Course
  • Course is repeatable for credit.
Credits 4
Lecture
Spring
Fall
ACCTG-300

Introductory Accounting

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.

Prerequisites
P: sophomore standing
  • Gen Ed: Quantitative Literacy
Credits 4
Lecture
Spring
Fall
ACCTG-301

Intermediate Accounting

  • Pre-Requisites

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.

Prerequisites
P: Acctg 300 with at least a "B" grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Credits 3
Lecture
Spring
Fall
ACCTG-302

Managerial Accounting I

  • Pre-Requisites

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.

Prerequisites
P: Acctg 300 and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Credits 2
Lecture
Fall
ACCTG-303

Seminar in Accounting Professionalism

  • Pre-Requisites

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.

Prerequisites
P: Acctg 300 and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Credits 3
Lecture
Spring
Fall
ACCTG-305

Legal Environment of Business

  • Pre-Requisites

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.

Prerequisites
P: earned cr > or = 36 and gpa > or = 2.50; or major/minor in Bus Adm or major/minor in Acctg or spl clsf of PBM or gr st.
Credits 4
Lecture
Spring
Fall
ACCTG-306

Business Law II

  • Pre-Requisites

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.

Prerequisites
P: Acctg 305 and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Credits 3
Lecture
Fall
ACCTG-312

Managerial Accounting II

  • Pre-Requisites

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.

Prerequisites
P: Acctg 302 with at least a B grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5; REC: Bus Adm 216 or Math 260 or Comm Sci 205.
Credits 3
Lecture
Fall
ACCTG-313

Advanced Financial Accounting I

  • Pre-Requisites

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.

Prerequisites
P: Acctg 301 with at least a B grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Credits 3
Lecture
Spring
ACCTG-314

Advanced Financial Accounting II

  • Pre-Requisites

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.

Prerequisites
P: Acctg 301 with at least a B grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5; REC: Acctg 313.
Credits 3
Lecture
Spring
Fall
ACCTG-316

Governmental and Nonprofit Accounting

  • Pre-Requisites

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.

Prerequisites
P: Acctg 300; Acctg 301 with at least a C grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Credits 3
Lecture
Fall
ACCTG-410

Introduction to Income Tax Theory and Practice

  • Pre-Requisites

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.

Prerequisites
P: Acctg 300; Acctg 301 with at least a C grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5; REC: Acctg 305.
Credits 4
Lecture
Fall
ACCTG-411

Financial Information Systems

  • Pre-Requisites

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.

Prerequisites
P: Acctg 302 with at least a B grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Credits 4
Lecture
Spring
ACCTG-412

Auditing Standards and Procedures

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.

Prerequisites
P: Acctg 313 and 411 and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Credits 3
Field Exp
Spring
ACCTG-413

VITA

  • Pre-Requisites

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

Prerequisites
P: Acctg 300 and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5; REC: Acctg 410
Credits 3
Lecture
Spring
ACCTG-414

Managerial Accounting III

  • Pre-Requisites

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.

Prerequisites
P: Acctg 312 and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5; REC: Math 260 or Bus Adm 216 or Comm Sci 205.
Credits 3
Lecture
Spring
ACCTG-415

Advanced Income Tax Theory and Practice

  • Pre-Requisites

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.

Prerequisites
P: Acctg 410 and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
Credits 3
Ind Study
Spring
Fall
ACCTG-478

Honors in the Major

  • Pre-Requisites

Prerequisites
P: min 3.50 all cses req for major and min gpa 3.75 all UL cses req for major.
Credits 1-12
Field Exp
Spring
Fall
ACCTG-497

Internship

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.

Prerequisites
P: jr st and major/minor in Acctg; min 2.75 GPA; Acctg 301.
  • Course is repeatable for credit.
Credits 1-4
Ind Study
Spring
Fall
ACCTG-498

Independent Study

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.

Prerequisites
P: Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5
  • Course is repeatable for credit.
Credits 1-6
Field Exp
ACCTG-499

Travel Course

  • Pre-Requisites
  • General Education
  • Travel Course
  • Repeatable

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.

Prerequisites
P: cons of instr & prior trip arr & financial deposit.
  • Gen Ed: Global Culture
  • Travel Course
  • Course is repeatable for credit.