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Accounting Program

The Accounting program is designed to provide students with a comprehensive understanding of accounting principles and their application in various business settings.

Program Objectives

The program aims to equip students with the knowledge and skills necessary to succeed in the field of accounting, including financial accounting, managerial accounting, and auditing.

Program Outcomes

Upon completion of the program, students will be able to:

• Apply accounting principles and concepts to real-world business scenarios
• Prepare and analyze financial statements
• Understand the role of accounting in business decision-making
• Apply auditing and assurance principles to evaluate financial statements

Curriculum Overview

The curriculum includes a range of courses that cover the fundamentals of accounting, including:

• ACCT101: Principles of Accounting I
• ACCT102: Principles of Accounting II
• ACCT199: Summer Internship
• ACCT200: Accounting Information Systems
• ACCT201: Intermediate Accounting I
• ACCT202: Intermediate Accounting II
• ACCT203: International Accounting
• ACCT204: Accounting for Governmental and Non-Profit Organizations
• ACCT205: Computer & Information Technology in Accounting
• ACCT206: Financial Accounting
• ACCT251: Cost Accounting
• ACCT252: Managerial Accounting
• ACCT253: Auditing
• ACCT254: Internal Auditing

Course Descriptions

ACCT101: Principles of Accounting I

Presents accounting principles and their application to various businesses. An introduction to the basic principles of financial accounting with emphasis on basic accounting procedures such as the recording of transactions, accounting cycle, income determination, and the preparation of financial statements. Other topics include inventories, receivables, and cash.

ACCT102: Principles of Accounting II

Continues accounting principles with emphasis on the application to partnerships, corporations, and the study of financial analysis. Includes an introduction to cost and managerial accounting. Other topics include plant assets, intangible assets, current and long-term liabilities.

ACCT199: Summer Internship

This course is designed to provide practical training in the student's field of study through work experience. Students are graded on the basis of documentation of acquired learning as reported by student and employer. Eight weeks long; under instructor's supervision.

ACCT200: Accounting Information Systems

Introduces the computer in solving accounting problems. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial activities in the functional areas of logistics, marketing, personnel, and finance. Design and implementation of accounting systems with emphasis on decision support systems.

ACCT201: Intermediate Accounting I

Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities, temporary investments, receivables, inventories, plant assets, and investments in stocks and bonds. Introduces various accounting approaches and demonstrates the effect of these approaches on the users of financial statement.

ACCT202: Intermediate Accounting II

Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, paid-in capital and retained earnings, and investments. Includes extensive analysis and interpretation of financial statements.

ACCT203: International Accounting

A study of accounting in a multinational context. Emphasis is on evolving international accounting and reporting standards, problems of foreign exchange and taxation, inter-company transfer pricing, and emerging issues in international accounting.

ACCT204: Accounting for Governmental and Non-Profit Organizations

Introduces fund accounting as used by governmental and non-profit entities. Stresses differences between accounting principles of for-profit and not-for-profit organizations. Basic accounting concepts and techniques for governmental operations, financial reporting and disclosure problems.

ACCT205: Computer & Information Technology in Accounting

Accounting application of electronic data processing including the preparation, interpretation, and use of computer information in financial decision-making.

ACCT206: Financial Accounting

Introduction to accounting and financial accounting theory including: accounting as an information system; the accounting cycles; accounting for merchandising operations; financial statements and internal control; short-term liquid assets; inventories; current liabilities, payroll, and long-term assets.

ACCT251: Cost Accounting

A consideration of the accumulation, interpretation and control of costs by the job order and the process cost systems. Includes the study of break-even analysis, profit analysis, budgeting and other cost-control techniques.

ACCT252: Managerial Accounting

Managerial Accounting focuses on the accounting information needs of the various levels of internal management within an organization. Internal responsibility is directed at three major areas of management responsibility: cost determination, planning and control, and long-term decision-making.

ACCT253: Auditing

Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques, verification of balance sheets and income statement items, the preparation of audit working papers, and the compilation of audit reports. The course includes short problems and audit of accounting records.

ACCT254: Internal Auditing

An introduction to internal auditing, its rapid growth, and its role in the modern corporation. Focus is on internal auditing standards, scope, responsibilities, ethics, controls, techniques, and reporting practices. Various techniques are used to study internal auditing theory and practice; these may include the use of problem sets, case studies, Computer & Information Technology, and other materials.

Prerequisites

• ACCT101: None
• ACCT102: ACCT101
• ACCT199: Minimum 31 credit hours, minimum cumulative GPA 1.75
• ACCT200: ACCT102
• ACCT201: ACCT102
• ACCT202: ACCT201
• ACCT203: ACCT201
• ACCT204: ACCT201
• ACCT205: ACCT102
• ACCT206: None
• ACCT251: ACCT102
• ACCT252: ACCT102
• ACCT253: ACCT200, ACCT202
• ACCT254: ACCT253