Program Overview

Accounting Program

The Accounting program offers a comprehensive curriculum that covers various aspects of accounting, including financial accounting, managerial accounting, taxation, and auditing.

Course Descriptions

• ACCT 201: Fundamentals of Accounting I This course introduces financial accounting, emphasizing measuring, reporting, and analyzing financial activity. It covers the accounting cycle, accounting for assets and current liabilities, and financial statements.
• ACCT 202: Fundamentals of Accounting II This course is a continuation of ACCT 201 and introduces managerial accounting. It covers accounting for corporate activity, financial statement analysis, managerial/cost concepts, job-order and process costing, CVP relationships, and budgeting.
• ACCT 203: Financial and Managerial Accounting This course emphasizes the nature and purpose of financial statements and the uses of accounting information for planning, control, and decision-making.
• ACCT 301: Intermediate Accounting I This course examines financial accounting and its theoretical foundations at a more sophisticated level. It covers the accounting for assets and related codified pronouncements.
• ACCT 302: Intermediate Accounting II This course discusses liabilities, equities, and related codified pronouncements, together with reporting requirements and analytical practices.
• ACCT 307: Cost Accounting This course studies the fundamental concepts and techniques of cost accounting, how to use accounting information, and the ethical issues related to accounting.
• ACCT 308: Federal Taxation I This course covers federal and state income tax laws and application to taxpayers.
• ACCT 390: Voluntary Income Tax Assistance This course gives students the opportunity to apply their knowledge of individual taxation by helping residents of the local community file their taxes electronically.
• ACCT 399: Independent Study This course allows students to pursue independent study in accounting.
• ACCT 401: Auditing This course introduces the public accounting profession, professional standards, audit reports, and the auditor's professional responsibilities for ethical behavior, sound judgment, and legal liability.
• ACCT 402: Advanced Accounting This course studies financial accounting and reporting requirements for various specialized entities.
• ACCT 414: Accounting Information Systems This course teaches students to design, use, and control accounting information systems (AIS).
• ACCT 443: Principles of Ethics and Professional Responsibility in Accounting This course introduces ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting.
• ACCT 496: Accounting Seminar This course studies and applies accounting theory to current and emerging issues in accounting practice.
• ACCT 501: Financial Accounting Issues This course serves as a third course in intermediate accounting studies and provides the theoretical foundation for corporate accounting and reporting.
• ACCT 504: Corporate Taxation This course gives students a current and operational knowledge of federal tax concepts and practices as they relate to corporations and partnerships.
• ACCT 505: International Financial Reporting Standards This course introduces students to the international financial reporting standards and their implication in decision-making.
• ACCT 506: Forensic Accounting This course covers fraud auditing, litigation support, valuation, cyber crime, and other key forensic accounting topics.
• ACCT 507: Advanced Cost Accounting This course focuses on the use of quantitative decision models and contemporary technology used in management accounting.
• ACCT 508: Governmental and Not for Profit Accounting This course covers financial reporting, managerial, auditing, taxation, and information systems issues in governmental and nonprofit entities.
• ACCT 510: Advanced Auditing This course examines the audit process, professional standards, and the auditor's report.
• ACCT 543: Acct Ethics & Prof Resp This course introduces ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting.
• ACCT 590: Voluntary Income Tax Assistance This course gives students the opportunity to apply their knowledge of individual taxation by helping residents of the local community file their taxes electronically.
• ACCT 595: Accounting Research and Communication This course introduces techniques used to conduct proper scientific and accounting research.
• ACCT 596: Accounting Graduate Seminar This course integrates accounting and research concepts and techniques to generate new knowledge or a solution to an accounting problem.

Grade Modes and Semester Hours

• Most courses are offered in Letter, Credit/No Credit, or Audit grade modes.
• Semester hours vary by course, ranging from 1 to 4 hours.

Prerequisites

• Many courses have prerequisites, which are specified in the course descriptions.

Program Structure

The Accounting program is designed to provide students with a comprehensive education in accounting, including theoretical foundations, practical applications, and professional responsibilities. The program includes a range of courses that cover various aspects of accounting, from financial and managerial accounting to taxation, auditing, and accounting information systems.