UndergraduateCourseDescription
315
3000 (junior), and 4000 (senior). However, presuming that all prerequisites and
restrictions have been met, any student may take courses at any level. Upper
division courses cannot be used in Areas A-F of theCore Curriculum. (Courses
numbered lower than 1000 are remedial in nature and do not count toward
graduation, gradepoint, or hoursaccumulation.)
Career Courses.
The courses in some headings are identified as “career”
courses. These courses do not normally count toward a baccalaureate degree
(including as electives) except when they are included in the career block of a
B.A.S. degree. Any exceptions to this rulemust be approved in advance by the
dean of the school/college of the student’s major. (Note: Courses in Information
Technology [e.g., ITFN and ITSK] are not career courses for purposes of this
policy.)
Institutional Credit.
Courses identified as “institutional credit only” do not count
in the semester hours needed for graduation. Passing such courses may,
however, sometimes be a requirement for graduation. Normally such courses do
not transfer to other institutions, but the final decision on transferability restswith
the receiving institution.
Accounting (ACCT)
ACCT 2101 - Principles of Financial Accounting (3-0-3)
Introduction to the concepts, principles, and procedures pertaining to the preparation,
analysis, and interpretation of incomestatement, retained earnings statement, balance
sheet, and cash flow statements for service and merchandising companies with
introduction to themeasurement of inventory, receivables, liabilities, long-term assets,
and stockholders’ equity.
Prerequisite(s): MATH 1101 (D) or MATH 1111 (D) or higher based upon Math
placement scores.
ACCT 2102 - Principles of Managerial Accounting (3-0-3)
Introductions to the concepts, techniques, and procedures pertaining to the
preparation, analysis, and interpretation of accounting information for use by
managers for planning, control, and other business decisions with emphasis on
product costing, cost analysis, cost volume profit analysis, budgeting, standard
costing, performance measurement relevant cost for non-routine decisions, and
analysis of financial statements.
Prerequisite(s): ACCT 2101 (C), MATH 1101 or MATH 1111 or higher based upon
Math placement scores.
ACCT 3110 - Managerial Cost Accounting (3-0-3)
Cost accounting principles and techniques applied to job order and process types of
industry, planning and control of the elements of production costs, and preparation of
internal cost reports for management in manufacturing and other environments.
Continues standard costing concepts and variance analysis applied in the principles of
managerial accounting course, ACCT 2102. Use of cost information for business
policy implementation and management purposes is stresses, as well as current cost
topics. Prerequisite(s): ACCT 2102 (C) and admission to theCollege of Business.
ACCT 3250 -Taxation of Individuals (3-0-3)
Analysis of basic concepts of federal taxation of individuals, including income,
exclusions, deductions, credits, passive losses, and property transactions.
Prerequisite(s): ACCT 2101 (C) or ACCT 2102 (C) and admission to the College of
Business.
