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 computer science course or consent of instructor.

ACCT 201. Fundamentals of Accounting I

3 cr.

Financial accounting procedures, concepts, and reports for sole proprietorships.

ACCT 202. Fundamentals of Accounting II

3 cr.

Financial accounting for partnerships and corporations, an introduction to managerial accounting concepts and techniques. Prerequisite: ACCT201.

ACCT 301. Financial Accounting I

3 cr.

Concepts, principles, and practices of financial accounting, stressing the determination of income and financial position. Prerequisite: ACCT202.

ACCT 302. Financial Accounting II

3 cr.

A continuation of ACCT301. Prerequisite: ACCT301.

ACCT 303. Financial Accounting III

3 cr.

A continuation of ACCT301-302. Prerequisite: ACCT301.

ACCT 305. . 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 350. Managerial Accounting

3 cr.

Accounting information in the managerial process. Not open to accounting majors. Prerequisite: ACCT202 or consent of instructor.

ACCT 353. Cost Accounting

3 cr.

The development and use of cost accounting information for inventory valuation, income determination, and cost control. Prerequisite: ACCT202.

ACCT 354. 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: ACCT353 and BCS338.

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: ACCT202.

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 202 or consent of instructor.

ACCT 401. Consolidations and Partnerships

3 cr.

Consolidated financial statements, accounting for partnership formation and liquidation. Prerequisite: ACCT302 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: ACCT202 and BCS338.