Accounting (ACCT)

ACCT 5200. Accounting/Financial Management Concepts. (1 Credit)

An overview course of financial and managerial accounting and financial management. This is an accelerated prerequisite MBA course for ACCT 6102 and FINC 6101. Waivers will be granted to students who have completed ACCT 2101, ACCT 2102, and FINC 3105 or equivalent courses with grades of "C" or better.

ACCT 6000. Internship in Accounting. (6 Credits)

Provides an opportunity for students to gain practical experience while working in a business or govenmental agency. Students are required to work full-time in their area of concentration during a summer term or semester. Intership is coordianted by a faculty member and spervised by an approved business supervisor. A final report and oral presentation are required. The course final grade is "S"(satifactory performance) or "U" (unsatisfactory performance).

ACCT 6101. Accounting Analysis for Decision Making. (3 Credits)

This course is designed to familiarize the student with applications of accounting data in decision making; cost analysis as applied in the development of budgets; and standards as an accounting tool for cost control and pricing. A case problem that requires students to interpret and discuss their analysis in the context of managerial decision-making is used. Offered: Fall.

ACCT 6102. Managerial/Cost Accounting II. (3 Credits)

This is a study of budgeting, standard costing, cost-volume profit analysis, performance evaluation, and variable costing. also covers new developments in the area of costing Prerequisite: ACCT 6101. Offered: Spring .

ACCT 6106. Tax Reasearch. (3 Credits)

A course designed to apply the concepts learned in Tax Accounting I. Library research and case analysis are used to develop a deeper understandig of income tax applications. Prerequisite: ACCT 4121.

ACCT 6107. Accounting Theory. (3 Credits)

The study of the conceptual theory underlying accounting and the development of accounting principles within conceptual theory. Emphasis is placed on accounting objectives and the cost, revenue, income, asset, and equity concepts. Prerequisites: ACCT 3102. Offered: Fall .

ACCT 6108. International Accounting. (3 Credits)

A study of the international dimension of accounting as it relates to the multinational corporation and the international environment. Prerequisite: ACCT 2102.

ACCT 6112. Advanced Auditing I. (3 Credits)

A detailed study of audit procedures includes audit sampling, tests of controls, and substantive tests. Prerequisite: ACCT 6101. Offered: Summer .

ACCT 6122. Tax Accounting II. (3 Credits)

The study of the income tax law regarding the alternative minimum tax, property transactions, corporations, partnerships, estates and trusts, and the gift and estate tax. Prerequisite: 4121.

ACCT 6131. Advanced Accounting I. (3 Credits)

This course is a study of financial accounting and reporting related to partnerships, branches, segmental and interim reporting. Prerequisite: ACCT 6101. Offered: Fall .

ACCT 6132. Advanced Accounting II. (3 Credits)

Financial accounting and reporting related to business combinations and consolidations and for foreign operations. Prerequisite: ACCT 3103.

ACCT 6141. Municipal Accounting. (3 Credits)

Fund theory, generally accepted accounting principles, and accounting practice and reporting for state and local governments. Prerequisite: ACCT 6101. Offered: Summer .

ACCT 6142. Not-For-Profit Accounting. (3 Credits)

This course covers fund theory, generally accepted accounting principles, and accounting practice and reporting for hospitals, colleges and universities, and other not-for profit entities. Prerequisite: ACCT 6141.