1998-1999 Undergraduate Catalog Course Descriptions - Accounting |
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1998-1999 Undergraduate Catalog Course Descriptions - Accounting |
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| 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: ACCT 201.
| 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 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.
| ACCT 301. Financial Accounting I | 3 cr. | |
Concepts, principles, and practices of financial accounting, stressing the determination of income and financial position. Prerequisite: ACCT 202.
| 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 350. Managerial Accounting | 3 cr. | |
Accounting information in the managerial process. Not open to accounting majors. Prerequisite: ACCT 202 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: ACCT 202.
| 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: ACCT 353 and BCS 338.
| 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 202.
| 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: ACCT 302 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 202 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 or ACCT 505 and BCS 338.
| ACCT 452. Accounting Systems | 3 cr. | |
Covers accounting information systems as processors of data for financial reporting and control of economic organizations. Prerequisites: ACCT 301 or ACCT 350 or ACCT 353 and BCS 338 or BCS 350 or consent of instructor.
| 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 490. Selected Topics | 1-3 cr. | |
Current topics in accounting. Prerequisites vary according to the seminar being 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.