Undergraduate Catalog 2016-2017


ACCT 3000 Accounting Profession

Co-requisite: ACCT 3101. This course serves as an introduction to the accounting profession with an emphasis on career planning and professional development. Students will examine issues such as ethics, professional conduct, career options, and professional designations as they relate to the accounting profession.


ACCT 3101 Intermediate Accounting I

Prerequisites: ACCT 2101 and ACCT 2012 with a grade of C or better.Co-requisite course: ACCT 3000. Expanded study of financial accounting theory. Topics include financial accounting standards, conceptual framework, accounting cycle, time value of money, cash and receivables, inventory cost flow assumptions, revenue recognition principles, the balance sheet, and income statement.


ACCT 3102 Intermediate Accounting II

Prerequisite: ACCT 3101 with a grade of C or better. Topics include acquisition and disposition of fixed assets, depreciation methodologies, intangibles and their impairments, current and long term liabilities, accounting for equity, dilutive securities, stock compensation, and earnings per share calculations.


ACCT 3103 Intermediate Accounting III

Prerequisites: ACCT 3101 and ACCT 3102 with a grade of C or better. Examination of complex concepts of financial accounting as well as International Financial Reporting Standards. Financial accounting topics include deferred tax assets and liabilities, accounting for defined pension plans, leasing, changes in accounting principles, errors and corrections, marketable securities and corporate investments, cash flow statements, and full disclosure requirements. International Financial Reporting Standards cover the standard setting process, rule verse theory standard setting, fair value accounting, and presentation differences.


ACCT 3106 Accounting Information Systems

Prerequisites: ACCT 3101 with grade of C or better. A study of the fundamentals of accounting information systems. Major topics include transaction processing, internal controls and the effects of information technology on the accounting profession.


ACCT 3110 International Accounting

Prerequisite: ACCT 2102. A study of the international accounting aspects of managerial accounting, financial accounting, accounting theory, auditing, and taxation. This course may be used to fulfill one of the three required global perspectives overlay requirements.


ACCT 3116 Principles of Taxation I

Prerequisites: ACCT 2101. A study of the federal income tax laws as they relate to individuals.


ACCT 3120 Cost Accounting

Prerequisite: ACCT 2102 with a grade of C or better. An in-depth study of the concepts and practices underlying manufacturing, merchandising, and service firms' internal management of accounting information systems. The course focuses on the development and use of accounting data for (1) determining product costs, (2) making management decisions, (3) planning and controlling operations, and (4) performance evaluations.