Basic accounting principles and practices, including the preparation of basic financial statements, account uses, accruals and deferrals.

Accounting concepts, terminology, and the preparation, use and analysis of financial data for internal and external users will be covered. This includes the accounting equation, accrual accounting, journal entries for business transactions, financial statements and the generally accepted accounting principles. International Financial Reporting Standards will be introduced.

This course introduces students to the fundamental concepts, principles, and procedures underlying financial accounting. This course includes the accounting cycle, financial statement preparation, the interpretation of financial data. accounting for retail businesses, inventories, internal control, current and long-term assets, and current and long-term liabilities.

This course introduces students to concepts and procedures underlying managerial accounting. This course includes cost behavior and cost classification, job order costing, cost-volume-profit (CVP) analysis, budgeting, standard costing and variance analysis, differential analysis and capital budgeting.

This course introduces students to the basic terminology, application, and integration of financial knowledge, understanding, and reasoning among individuals, groups, organizations and society. Topics covered include: the nature of assets; liabilities and equity; the recording and reporting cycle, and internal controls. In addition, students will be introduced to basic managerial applications related to resource allocation involving planning and controlling business operations, analyzing and interpreting cost behavior, and assessing performance.

Provides in-depth coverage of fund accounting principles, focusing on procedures of private nonprofit and governmental organizations. Topics include: revenue recognition, accounting for fixed assets and investments, cash budgeting, allocation of fundraising costs, financial statement presentation, and other issues relevant to nonprofit organizations.

This course is the first part of a comprehensive two-semester course sequence designed to provide students with an in-depth understanding of financial accounting. This course covers the financial statement (income statement, balance sheet, statement of owners' equity and statement of cash flows), short term assets, inventory valuation, long-term assets and depreciation, and intangible assets.

This course is the second part of a comprehensive two-semester course sequence designed to provide students with an in-depth understanding of financial accounting. The course covers long-term liabilities (issuance and redemption of bonds), stockholders' equity, investments, revenue recognition, financial accounting for income taxes, leases and error analysis.

Introduction to auditing theory and philosophy as it contributes to the reliability of financial and other data and as an essential part of an accountant's knowledge. Includes such topics as evidence, basic techniques including sampling and the use of the computer, review of internal control, and arithmetic controls and reconciliations. Also included are the independent auditor's role, legal responsibilities, codes of ethical conduct, standards of reporting, field work, and competence.

A detailed study of various topics, including mergers and acquisitions, consolidations, international operations, partnerships, special sales contracts, fiduciary and nonprofit accounting including government accounting. Assignments will include selected C.P.A. problems.

Theory, philosophy, and principles of federal income tax and law and the procedures for computing the income tax liability of individuals; practice in solving typical problems and the preparation of tax returns.

Nature, objectives, and procedures of cost accounting as applied to the control and management of business. Topics include job order costs, process costs, standard costs, break-even and variance analysis, cost behavior, product pricing, budget planning and performance analysis.

The course will familiarize students with different types of software used in accounting departments and in business to monitor finances, automate financial reporting, and to mine, visualize and analyze data to make better business decisions. Students will setup a new business in Quickbooks accounting software, input business transactions and generate automated financial statements. Students will use Tableau, a leading business intelligence software, to analyze and interpret financial data to answer business questions and determine what story the data is telling. To prepare for the Tableau labs, students will learn the basics of database structure and SQL queries and take a basic SQL certification exam online. Students are encouraged to take the Tableau Certification exam at the end of the course.

Designed to give the accounting and finance majors a supervised off-campus work experience, full-time or part-time in a public accounting firm or financial services company. Each credit hour of internship requires 40 hours of work experience. Internships must be approved prior to beginning the work experience. Students should have a junior or senior standing. ACCT 495 can be taken multiple semesters, not to exceed 12 credit hours in total.

This course integrates concepts from diverse topics that impact managerial accountants. Introductory lectures are concerned with cost terms and classifications, cost behavior and profit planning. Students will learn how to create, organize, analyze and interpret financial information for decision making.

Integrates concepts from diverse topics that impact managerial accountants. Introductory lectures are concerned with the legal environment of business, tax regulations and tax planning. Includes focus on nonprofit organizations and international dimensions. (Prerequisite: ACCT 223)

This course identifies the types of accounting information that can be used by an organization's managers and employees, to make day-to-day operational decisions. Topics to be covered include cost accounting, cost behavior, break-even point, profit planning, operational budgeting, and capital budgeting. Accounting's relationship to forecasting and the identification of market trends will also be appraised. Prerequisite is MGNT 509, undergraduate accounting coursework, or relevant business experience.