courses

1901 PRINCIPLES OF ACCOUNTING I  (3 hours)
A study of the accounting principles with emphasis on the use and analysis of financial information for decisionmaking purposes.

1902 PRINCIPLES OF ACCOUNTING II  (3 hours)
A continuation of the study of accounting principles from a user's perspective with an introduction to the internal information needs of management. Prerequisite: ACC 1901.

2501 INTERMEDIATE ACCOUNTING I  (3 hours)
An introduction to the basic accounting process and a study of the theory and valuation of working capital accounts. Prerequisite: ACC 1902 or junior standing.

2502 INTERMEDIATE ACCOUNTING II  (3 hours)
A study of the theory and valuation of non-current assets, long-term liabilities, and stockholder's equity. Prerequisite: ACC 2501.

2701 MANAGERIAL-COST ACCOUNTING  (3 hours)
A study of cost concepts emphasizing job order and process costing, standard costing, direct costing, operating budgets and differential analysis. Prerequisite: ACC 1901.

2801 ACCOUNTING INFORMATION SYSTEMS AND CONTROLS  (3 hours)
A study of manual and computerized information systems, emphasizing design and organization of a system; information flows; accounting, financial and management controls. Prerequisite: ACC 1901.

3521 TAXATION ACCOUNTING  (3 hours)
A study of the concepts of federal income tax laws and their applications to individual taxpayers and business entities. Prerequisite: ACC 1902.

3601 ADVANCED ACCOUNTING  (3 hours)
A study of the accounting issues and reporting requirements relating to partnerships, consolidations, foreign currency, and not-for-profit entities.

3701 AUDITING  (3 hours)
Fundamentals of auditing procedures and objectives with emphasis on audit reports, internal control, working papers, examination of auditing records, impact of computers on auditing procedures and professional ethics. Prerequisite: ACC 2501 and Junior standing.

4401 INTERNSHIP IN ACCOUNTING  (1-6 hours)
An application of theory and methods of specific areas of accounting in a supervised field experience. Prerequisite: permission of Instructor.