BS in Accounting Course Descriptions


All accounting courses carry 4 credits and are normally offered every semester. The following accounting courses are required for the BS in Accounting degree:
  • ACCT 211 - Financial Accounting
    Basic concepts and methodology of financial accounting, including an introduction into the rules and tools used by financial accountants, with an analysis of major accounts within the charts of accounts. Includes an examination of the accounting environment, ethical issues, and practice problems for the financial accountant. Prerequisite: Sophomore standing.
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  • ACCT 305 - Cost Accounting
    Introduction to cost accounting. Emphasis on the interface between financial accounting informational needs and internal accounting information needs for internal decision-making purposes. Major topics (emphasis on accounting for): job and process costing, CVP analysis, standard costing and variance analysis, cost behavior as well as CIM, just-in-time manufacturing and transfer pricing. Prerequisites: ACCT 211 and junior standing.
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  • ACCT 311 - Intermediate Accounting Theory I
    Financial accounting theory at the intermediate level. Principles, concepts, and assumptions that underlie contemporary accounting practices with emphasis on asset accounts. Ethical considerations and international perspectives are also provided. Prerequisites: ACCT 211 and junior standing.
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  • ACCT 312 - Intermediate Accounting Theory II
    Continuation of ACCT 311. Refinement and development of financial accounting theory. Emphasis on balance sheet accounts, including leases, pensions, deferred taxes, and long-term liabilities. Ethical considerations and an international perspective are provided for a number of the topics. Prerequisities: ACCT 311 and junior standing.
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  • ACCT 375 - Federal Income Taxation I
    Application of federal income tax law to individuals. Concept of gross and taxable income with an analysis of the Internal Revenue code, regulations, and court decisions. Includes research sources used to solve problems in preparation of personal income tax returns; including foreign taxpayers and on-US source income, ethics of tax practice. Prerequisite: Senior standing.
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  • ACCT 455 - Advanced Accounting Theory
    Extension of financial accounting to the study of additional accounting entities such as partnerships, consolidated firms, multi-national firms, state and local governmental units, and non-profit organizations. Introduction to the study of ethics related to business combinations and to appreciation of international accounting diversity. Prerequisites: ACCT 312 and senior standing.
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  • ACCT 460 - Auditing
    A study of the theory and practice of auditing in the verification of financial statements by independent public accounting firms. The nature and economic purpose of auditing; auditing standards; professional ethics and conduct; legal liability; internal control systems and EDP auditing; working paper preparation; audit sampling; audit evidence; audit techniques related to financial accounts; auditors' reports; and compilation and reviews of financial statements. Prerequisite: ACCT 312 and senior standing.
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