UndergraduateCourseDescription
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ACCT 3351 - Intermediate Financial Accounting I (3-0-3)
An in-depth analysis of recording, reporting, and disclosure issues for external
analysis in the contemporary firm. Accounting theory and current professional
standards are stressed. Content emphasis on asset creation, impairment, allocation,
and disposal with corresponding income determination. Prerequisite(s): ACCT 2101
(C) and admission to theCollege of Business.
ACCT 3352 - Intermediate Financial Accounting II (3-0-3)
A continuation of ACCT 3351 with emphasis on the measurement, recording and
reporting of debt and equity and the interdependencies of change effects on income
determination. Accounting changes and adjustments and the related impact of
professional pronouncements and information transparency are stressed..
Prerequisite(s): ACCT 3351 (C).
ACCT 4110 - AdvancedManagerial Cost Accounting (3-0-3)
A continuation of ACCT 3110 (Managerial Cost Accounting) with emphasis on the
advanced and emerging issues pertaining to the nature, objectives and procedures of
cost analysis and control; theories of cost allocation; and uses of accounting
information for decisionmaking.
Prerequisite(s): ACCT 3110 (C).
ACCT 4210 - Volunteer IncomeTaxPreparationProgram (3-0-3)
Students will be involved in all aspects of tax planning and preparation, and in
program administration. Students will also participate in presentations in conjunction
with Earned Income Tax Credit Day, and will prepare a memorandum dealing with a
taxpreparer ethical issue.
Prerequisite(s) ACCT 3250 (C)
ACCT 4250 - Taxation of Business Entities (3-0-3)
Primary emphasis is on C and S corporations and partnerships. Basic analysis of
planning and compliance of most forms of corporate and partnership organization,
operations, mergers, and dissolutions. Business planning is also considered.
Prerequisite(s): ACCT 3250 (C).
ACCT 4330 - Accounting InformationSystems (3-0-3)
Introduction to the operation and development of accounting information systems, e-
business applications, and internal controls, Financial and managerial accounting
concepts and procedures are extended into business information systems. Tracking
accounting cycles bymappingwith logical data flows and related diagrams and hands-
on experiencewith computers is emphasized.
Prerequisite(s): ACCT 3351 (C), ACCT 3110 (C) and ability to use Excel and Access
software
ACCT 4352 - Advanced Financial Accounting (3-0-3)
A continuation of ACCT 4352 with emphasis on financial reporting topics encountered
in current practice. The theory of the firm is explored relative to investing and financing
accountability and other issues of business combinations and divestiture. Special
purpose and variable interest entities and their related reporting and disclosure impact
are stressed. Selected topics in international accounting are introduced. Practice
applications with integrated financial, managerial, and income tax accounting cases
may be included. Prerequisite(s): ACCT 3352 (C).
ACCT 4440 - Governmental andNon-Profit Accounting (3-0-3)
This course covers financial and managerial accounting and reporting for Federal,
State and local governments and non-governmental non-profit organizations such as
hospitals and universities. Accounting information systems concepts and auditing of
these organizations are also included.
Prerequisite(s): ACCT 3351 (C).
ACCT 4480 - Auditing andAssuranceServices (3-0-3)
A study of the theory and practice of auditing and assurance services. Topics include
the accounting profession, ethics, errors, irregularities, illegal acts and related liability,
