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Courses: Accounting (ACCT)

Undergraduate Bulletin
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Undergraduate & Graduate Dates to Remember*

Fall Term 2010

August 20-22 MBA Orientation
August 25-29 Wolfpack Welcome
August 30 Classes begin
September 3 Add deadline
October 29 Last day to withdraw & last day
to apply for graduation
December 10 Last day of classes
December 11-17 Final Exams

Spring Term 2011

January 8 New Student Orientation; MBA Orientation
January 10 Classes begin
January 14 Add deadline
March 4 Last day to withdraw
May 4 Last day of classes for undergraduate students
May 5 Last day of classes for graduate students
May 6-12 Final Exams for day division
May 9-12 Final Exams for graduate and evening students
May 14 Commencement - all colleges

*College of Law dates on Law Bulletin

Business

ACCT B202 Financial Accounting for Decision Making 3 crs.

This course is designed to help students appreciate the role of accountants in providing information helpful to decisions of investors, creditors, government regulators, management and others, and understand how that information can be used. Emphasis is on comprehending the meaning and value of the balance sheet, income statement, and statement of case flows.

Prerequisite: MATH A092, if required

ACCT B203 Managerial Accounting for Decision Making 3 crs.

This course covers uses of accounting information for managerial decision making to aid planning and control activities of managers in business enterprises. Topics include methods for determining the costs of products ad services, for assessing product and project profitability, and for budgeting and monitoring of costs and profits.

Prerequisite: ACCT B202

ACCT B205 Corporate Accounting + Reporting I 3 crs.

This course is an introduction to accounting theory underlying financial statements. Emphasis is on the study of accounting principles relating to presentation of cash, receivables, inventories, statement of cash flow, income recognition and debt and equity investments in corporate securities.

Prerequisite: ACCT B202 with grade of C (2.0) or above

ACCT B206 Corporate Accounting + Reporting II 3 crs.

This course is a continuation of ACCT B205. Topics include plant and equipment, intangibles, current and long-term liabilities, deferred taxes, pensions, stockholders equity and earnings per share, accounting changes and errors, and leases.

Prerequisite: ACCT B205 with grade of C (2.0) or above

ACCT B300 Tax Accounting I 3 crs.

This course examines the concepts and methods of determining federal income tax liability for individuals. Topics emphasized include personal deductions, capital gain and loss provisions, and accounting methods.

Prerequisites: ACCT B202 with grade of C (2.0) or above; junior standing

ACCT B307 Accounting for Public Sector Entities 3 crs.

This course studies accounting, budgeting, fiscal processes, and the financial records of governmental agencies and non-profit organizations. Fund accounting is emphasized.

Prerequisites: ACCT B205 with grade of C (2.0) or above; junior standing

ACCT B340 Accounting Information Systems 3 crs.

This course emphasizes the problems of integrating automatic data processing and accounting information systems. Problems inherent in the development of systems are also covered.

Prerequisites: ACCT B205 with grade of C (2.0) or above; junior standing

ACCT B400 Advanced Accounting 3 crs.

This course covers the application of accounting principles for parent/subsidiary companies, intercompany transactions. Accounting for partnerships is also covered.

Prerequisites: ACCT B205 with grade of C (2.0) or above; junior standing

ACCT B403 Auditing + Assurance Services 3 crs.

This course is an introduction to auditing and assurance services in the public accounting profession. The course covers the auditing environment, the auditing process, and the application of auditing concepts to various types of audits, including financial, operational, and compliance.

Prerequisites: ACCT B205 with grade of C (2.0) or above, ACCT B340; junior standing

ACCT B410 Strategic Cost Management 3 crs.

This course emphasizes contemporary topics in strategic cost management through an understanding of the underlying concepts and fundamental techniques involved in cost accounting for manufacturing and service companies. Job-order, process, and standard costing are examined to support an understanding of just-in-time and activity based systems, continuous improvement, quality measurements, and the theory of constraints, among others. Emphasis is on how cost management systems, with their performance evaluation and reward systems, encourage efforts to achieve an organization’s strategic goals.

Prerequisites: ACCT B202 with grade of C (2.0) or above; junior standing

ACCT B460 International Accounting 3 crs.

Comparison of accounting and auditing across countries, and examination of financial/managerial accounting issues faced by U.S. multinational firms. Topics include cultural issues affecting accounting and auditing; international accounting harmonization; standard setting bodies; disclosure practices; currency exchange rates and the accounting impacts of transactions conducted in foreign currencies; defenses against currency rate changes such as forward exchange contracts; restating subsidiary foreign currency financial statements; differences in auditor qualifications and auditing standards; and selected managerial accounting issues.

Prerequisites: ACCT B206 with grade of C (2.0) or above; junior standing

ACCT B493 Special Topics in Accounting 3 crs.

Prerequisite: Junior standing

ACCT B499 Independent Study in Accounting arr.

See description in College of Business overview