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Course Descriptions
All course descriptions carry behind the name and number a parenthesis ( ) indicating the credit hours, lecture hours, and the lab hours per week. For example: NSCI 110 (4-3-2). The first number in the parenthesis indicates the credit value of the course (4); the second number indicates the number of lecture hours (3) per week; and the third number indicates the number of lab hours per week (2). |
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Department of Accounting
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ACCT 211 (3-3-0)
Principles of Accounting I:
An introduction to financial accounting. A study of the basic concepts of accounting, the accounting cycle and preparation of financial statements, and analyzing and recording transactions for operating, investing and financing activities.
Prerequisite: MATH 121 Or MATH 123 Or MATH 121 Or MATH 123
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ACCT 212 (3-3-0)
Principles of Accounting II:
An introduction to managerial accounting. A study of the uses of financial statements; the study of manufacturing operations and the uses of accounting information by management.
Prerequisite: ACCT 211 Or ACCT 211
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ACCT 300 (3-3-0)
Accounting Information Systems:
This course provides basic knowledge of how accounting information systems function in business organization. Transaction flowcharting and internal controls of the revenue, expenditure and conversion cycles are covered in detail. Attention is also focused on basic computer terminology, EDP controls, and relational databases.
Prerequisite: (ACCT 211 with a minimum grade of B And ACCT 212 with a minimum grade of B) Or (ACCT 211 with a minimum grade of B And ACCT 212) Or (ACCT 211 And ACCT 212 with a minimum grade of B)
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ACCT 310 (3-3-0)
Managerial Accounting:
A continuation of ACCT 212. A study of cost terms, cost behavior, systems design, and the analysis, interpretation, and use of accounting data by management for planning and controlling business operations and for decision-making purposes.
Prerequisite: (ACCT 211 And ACCT 212) Or (ACCT 211 And ACCT 212) Or (ACCT 211 And ACCT 212) Or (ACCT 211 And ACCT 212)
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ACCT 311 (3-3-0)
Intermediate Accounting I:
A continuation of ACCT 212. A study of cost terms, cost behavior, systems design, and the analysis, interpretation, and use of accounting data by management for planning and controlling business operations and for decision-making purposes.
Prerequisite: ACCT 211 with a minimum grade of B Or ACCT 211 And ACCT 212 with a minimum grade of B
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ACCT 312 (3-3-0)
Intermediate Accounting II:
A continuation of Intermediate Accounting I. An in-depth study of accounting for investing and financing activities, leases, income taxes, and pensions.
Prerequisite: ACCT 311 Or ACCT 311
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ACCT 320 (3-0-0)
Federal and State Income Taxes:
A survey of basic tax laws and determination of taxable income with special attention to individuals; introduction to tax research.
Prerequisite: ACCT 211 with a minimum grade of B And ACCT 212 with a minimum grade of B Or ACCT 211 And ACCT 212 with a minimum grade of B Or ACCT 211 with a minimum grade of B And ACCT 212 Or ACCT 211 And ACCT 212
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ACCT 321 (3-3-0)
Cost Accounting:
A study of the various cost concepts: accumulation of product costs, joint costs in job order and process cost systems, including analysis of variances for managerial control and decision making, direct and variable costing, cost-volume-profit analysis; the buy or make decision.
Prerequisite: ACCT 211 with a minimum grade of B And ACCT 212 with a minimum grade of B Or ACCT 211 And ACCT 212 with a minimum grade of B Or ACCT 211 with a minimum grade of B And ACCT 212 Or ACCT 211 And ACCT 212
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ACCT 322 (3-3-0)
Advanced Cost Accounting:
A continuation of ACCT 321: budgets and analyses of costs and other variances for management action; capital budgeting, and operations management and yield variances.
Prerequisite: ACCT 321 Or ACCT 321
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ACCT 411 (3-3-0)
Advanced Accounting:
Accounting and reporting for investment activities of business. Issues related to foreign currency, accounting diversity, disaggregated information, reorganizations, and liquidations.
Prerequisite: ACCT 312 Or ACCT 312
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ACCT 412 (3-3-0)
Government and Public Accounting:
A study of accounting for not-for-profit entities, such as local, state, and federal units of government, and educational institutions, hospitals, health care, and welfare organizations; the classification and use of funds in such entities, including budgeting, purchasing and financial activities, presentation of financial reports by these types of organizations.
Prerequisite: ACCT 312 Or ACCT 312
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ACCT 420 (3-3-0)
Advanced Federal Income Taxes:
A continuation of ACCT 320: tax laws applicable to corporations, partnerships, trusts, estates, gift tax, and tax planning; substantive research work resulting in formal reports.
Prerequisite: ACCT 320 Or ACCT 320
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ACCT 422 (3-3-0)
Auditing:
This course covers the conceptual and practical aspects of the examination of financial statements by independent accountants. Issues examined include: objectives and techniques of internal control; standards of presentation and disclosure in financial statements; objectives and procedures for auditing practice; statistical sampling techniques; and auditing of EDP records.
Prerequisite: ACCT 312 Or ACCT 312
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ACCT 430 (3-3-0)
Accounting Theory:
A study of contemporary financial accounting issues, emphasizing the role of accounting theory in accounting policy decisions, the social, political, and economic influences on accounting standard setting, and the history of the accounting profession and accounting thought.
Prerequisite: ACCT 312 Or ACCT 312
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ACCT 450 (3-3-0)
Accounting Internship:
This course provides students with practical experience in the field of accounting in the private and public organizations including industry. Formal class meetings before and after internship are required to evaluate the work experience of students. Program must be arranged in advance and approved by the department chairperson. Course is not open to students with credit from any similar program in the institution.
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BADM 200 (3-3-0)
Principles of Business:
This course provides students with a basic study of business activity and how it relates to the economic society. The course is designed to help students develop a basic understanding of the areas of economics, management, marketing, accounting and finance.
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BADM 209 (3-3-0)
Legal Environments of Business:
An overview of law and the legal environment of business, emphasizing those parts of law necessary to understand and appreciate the regulatory role of government and including such topics as constitutional law, contracts, torts, business ethics, business organizations, and government regulations.
Prerequisite: ENGL 110 And PHIL 110
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BADM 412 (3-3-0)
Business Law:
A study of the basic concepts of law applicable to the business profession and business endeavors, covering such topics as contracts, torts, commercial paper, agency, property, business organizations and constitutional protection.
Prerequisite: BADM 209
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