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* ACCT--Accounting
Department of Accounting and Business Computer Systems
ACCT 200.
A Survey of Accounting 3 cr.
Emphasis on financial statement interpretation and development of accounting
information for management. For engineering, computer science, and other nonbusiness
majors. Prerequisite:one C S course or consent of instructor. Branch campuses
only.
ACCT 210. Financial Accounting I 3 cr.
Concepts, principles and practices of financial accounting. Determination
of income and financial position is stressed. Critical analysis of
balance sheet and income statement accounts. Prerequisite: ACCT 202
or consent of instructor. Branch campuses only.
ACCT 211. Financial Accounting II 3 cr.
Continuation of ACCT 210. Prerequisite: ACCT 210. Branch campuses only.
ACCT 251. Management Accounting 3 cr.
Development and use of accounting information for management decision
making.
ACCT 252. Financial Accounting 3 cr.
Interpretation and use of financial accounting information for making
financing, investing, and operating decisions. Prerequisite: ACCT
251 or consent of instructor.
ACCT 301. Financial Accounting I 3 cr.
Concepts, principles, and practices of financial accounting, stressing
the determination of income and financial position. Prerequisite:
C or better in ACCT 252.
ACCT 302. Financial Accounting II 3 cr.
A continuation of ACCT 301. Prerequisite: ACCT 301.
ACCT 303. Financial
Accounting III 3 cr.
A continuation of ACCT 301-302. Prerequisite: ACCT 301.
ACCT 305G.
Accountability for Quality in Organizations 3 cr.
Study of quality related issues: quality and productivity; quality
measurement, improvement, and cost information. Focus on commerce,
health care, government services, and education.
ACCT 353. Cost Accounting 3 cr.
The development and use of cost accounting information for inventory
valuation, income determination, and cost control. Prerequisite:
ACCT 252.
ACCT 356. Federal Taxes and Business Decisions 3 cr.
The relationship of federal taxes to common decisions affecting businesses
and business owners. Not open to accounting majors for degree credit. Prerequisite:
ACCT 252.
ACCT 365. International Accounting 3 cr.
Examination of international standards and practices that have resulted
from differing economic, social, political, and legal environments.
Prerequisite: ACCT 252 or consent of instructor.
ACCT 403. Federal
Taxation I 3 cr.
Basic federal income tax laws; emphasis on determination of taxable
income of individuals. Prerequisite: ACCT 252 and BCS 338.
ACCT 451. Auditing Theory
and Practices 3 cr.
Auditing standards, audit evidence, auditors' reports and opinions, and professional
responsibilities. Prerequisites: ACCT 302 and BCS 338, or consent of instructor.
ACCT
452. Accounting Systems 3 cr.
Covers accounting information systems as processors of data for financial
reporting and control of economic organizations. Prerequisites: BUSA 362
or concurrent enrollment and BCS 322 or BCS 338.
ACCT 454. Accounting Theory 3 cr.
Contemporary theoretical basis of accounting. Historical background
and current issues. Prerequisite: ACCT 302 or consent of instructor.
ACCT 455.
Federal Taxation II 3 cr.
Federal income tax laws applicable to partnerships, corporations, fiduciaries,
tax research, tax planning. Prerequisite: ACCT 403 or consent of instructor.
ACCT
456. Accounting for Nonprofit Organizations (f) 3 cr.
Control and reporting problems unique to governmental units and other
nonprofit organizations. Fund accounting principles, procedures, and
reports. Prerequisite: ACCT 301 or consent of instructor.
ACCT 457. Mergers,
Acquisitions, and Partnerships 3
cr.
Consolidated financial statements, accounting for partnership formation
and liquidation. Prerequisite: ACCT 302 or consent of instructor.
ACCT
458. Accounting for Decision Making and Control 3 cr.
Accounting concepts and quantitative methods for developing, analyzing,
and interpreting information for management's use in decision making.
Prerequisites: ACCT 353 and BCS 338.
ACCT 490. Selected Topics 1-3 cr.
Current topics in accounting. Prerequisites vary according to the seminar
offered.
ACCT 498.
Independent Study 1-3 cr.
Individual studies directed by consenting faculty with the prior approval of
the department head. Prerequisites: junior or senior standing and consent of
instructor. A maximum of 3 credits may be earned.
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