Accounting Courses

Required Courses for B.A. in Accounting

ACC 1901

Principles of Accounting I

A study of the accounting principles with emphasis on the use and analysis of financial information for decision-making purposes.
(3 Hours)
ACC 1902

Principles of Accounting II

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.
(3 Hours)
ACC 2501

Intermediate Accounting I

An introduction to the basic accounting process and a study of the theory and valuation of working capital accounts. Prerequisites: ACC 1902 and junior standing.
(3 Hours)
ACC 2502

Intermediate Accounting II

A study of the theory and valuation of non-current assets, long-term liabilities, and stockholder's equity. Prerequisite: ACC 2501
(3 Hours)
ACC 2701

Managerial-Cost Accounting

A study of cost concepts emphasizing job order and process costing, standard costing, direct costing, operating budgets and differential analysis. Prerequisite: ACC 1901
(3 Hours)
ACC 2801

Account Info Systems & Control

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
(3 Hours)
ACC 3521

Taxation Accounting

A study of the concepts of federal income tax laws and their applications to individual taxpayers and business entities. Prerequisite: ACC 1902
(3 Hours)
ACC 3701

Auditing

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. Prerequisites: ACC 2501 and Junior standing.
(3 Hours)
ECON 1901

Principles of Economics I

A study in the foundations of economic analysis, national income accounting, economic growth, and the public sector, with emphasis on macroeconomics
(3 Hours)
FIN 2535

Managerial Finance

A study of financial management for business firms to include financing and investing decisions. Prerequisite: ACC 1901.
(3 Hours)
MGT 2501

Principles of Management

An examination of major concepts, theories and practices in business management, with emphasis on planning, decision-making, basic organizational structures, motivation and leadership styles.
(3 Hours)
CIS 2501

Fndtn Info Sys for Org

Students learn fundamental concepts and uses of information systems for business and beyond including management information systems, programming, cloud computing, mobile technologies, digital marketing, big data and ethical issues.
(3 Hours)

Select one of the following:

MGT 2451

Legal Environment of Business

(3 Hours)
MGT 2453

Business Law I

An introduction to the legal system as it applies to commercial transactions and a study of the substantive law of contracts.
(3 Hours)
MGT 2454

Business Law II

A study of the substantive law of agency, negotiable instruments, property and business entities.
(3 Hours)

FINANCIAL ACCOUNTING TRACK:

ACC 3601

Advanced Accounting

A study of the accounting issues and reporting requirements relating to partnerships, consolidations, foreign currency and not-for-profit entities.
(3 Hours)
ACC 4101

Seminar in Accounting

A course designed to afford the student with a major, concentration or minor in Accounting an opportunity to study an area that is not fully covered in a standard accounting course. This is a seminar-style course that requires independent reading, presentations and open class discussions. Prerequisites: ACC 2501 and permission of instructor.
(3 Hours)
 

Courses for the BS Degree In Business Administration - Accounting Concentration

ACC 1901

Principles of Accounting I

A study of the accounting principles with emphasis on the use and analysis of financial information for decision-making purposes.
(3 Hours)
ACC 1902

Principles of Accounting II

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.
(3 Hours)
ECON 1901

Principles of Economics I

A study in the foundations of economic analysis, national income accounting, economic growth, and the public sector, with emphasis on macroeconomics
(3 Hours)
ECON 1902

Principles of Microeconomics

A study of markets, the price systems and allocation of resources, distribution of income, international economy, and perspectives on economic change, with emphasis on microeconomics.
(3 Hours)
MATH 1132

Introduction to Statistics

An introduction to elementary statistics, including topics such as normal distribution, histograms, mean, standard deviations, confidence intervals, and hypothesis testing techniques. Prerequisite: On the basis of placement scores, a student may be requi
(3 Hours)
MGT 2302

Business Data Analytics

This course provides an introduction to the field of business analytics, including statistical and quantitative analysis of data, exploratory and predictive models, and fact-based management to drive decisions and actions. Excel and other statistical packages will be used. Data warehouses, data marts and data mining techniques are introduced. Prerequisite: MATH 1132.
(3 Hours)
FIN 2535

Managerial Finance

A study of financial management for business firms to include financing and investing decisions. Prerequisite: ACC 1901.
(3 Hours)
CIS 2501

Fndtn Info Sys for Org

Students learn fundamental concepts and uses of information systems for business and beyond including management information systems, programming, cloud computing, mobile technologies, digital marketing, big data and ethical issues.
(3 Hours)
MGT 2501

Principles of Management

An examination of major concepts, theories and practices in business management, with emphasis on planning, decision-making, basic organizational structures, motivation and leadership styles.
(3 Hours)
MGT 2566

Business Ethics

(3 Hours)
MGT 3990

Strategic Management

An integrative capstone course examining the setting of strategic objectives, developing corporate strategies, and translating objectives and strategies into current operational plans. Prerequisites: MKT 2501, FIN 2535 and MGT 2501 Senior Standing
(3 Hours)
MGT 4403

Experiential Learning

Same as CIS 4403. A reality-based, outside-of-the-classroom experience, under the supervision of a faculty member. This experience may include practicum, service learning, study abroad, computer simulation, or other similar approved experience. Prerequisite: Permission of instructor.
(6 Hours)
MKT 2501

Principles of Marketing

A study of the marketing environment; marketing, planning, and information; market segmentation; buyer behavior; strategies for product distribution, promotion, and pricing; societal issues, service, nonprofit and international marketing.
(3 Hours)
ACC 2501

Intermediate Accounting I

An introduction to the basic accounting process and a study of the theory and valuation of working capital accounts. Prerequisites: ACC 1902 and junior standing.
(3 Hours)
ACC 2502

Intermediate Accounting II

A study of the theory and valuation of non-current assets, long-term liabilities, and stockholder's equity. Prerequisite: ACC 2501
(3 Hours)
ACC 2701

Managerial-Cost Accounting

A study of cost concepts emphasizing job order and process costing, standard costing, direct costing, operating budgets and differential analysis. Prerequisite: ACC 1901
(3 Hours)
ACC 2801

Account Info Systems & Control

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
(3 Hours)
ACC 3521

Taxation Accounting

A study of the concepts of federal income tax laws and their applications to individual taxpayers and business entities. Prerequisite: ACC 1902
(3 Hours)
ACC 3701

Auditing

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. Prerequisites: ACC 2501 and Junior standing.
(3 Hours)

ONE of the following:

MGT 2453

Business Law I

An introduction to the legal system as it applies to commercial transactions and a study of the substantive law of contracts.
(3 Hours)
MGT 2454

Business Law II

A study of the substantive law of agency, negotiable instruments, property and business entities.
(3 Hours)
MGT 2451

Legal Environment of Business

(3 Hours)