College of Business
301 Intermediate Accounting II (3)
Theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of fixed assets, liabilities and equity. Every semester. Prerequisites: Accounting 300 with a grade of C or better.
302 Intermediate Accounting III (3)
The theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of the statement of cash flows, deferred taxes, leases, pensions, earnings per share, and other financial reporting considerations. Every semester. Prerequisites: Accounting 301.
305 Managerial Cost Accounting (3)
Introduction to the managerial-cost accounting models available for planning, controlling, and evaluating operations. Including: the development and utilization of unit standard costs, job order and process costing, variance analysis, direct and absorption costing models, and their data requirements. Every semester. Prerequisite: Accounting 202, junior standing.
306 Budgeting (3)
Cost accounting by standard costs. Cost analysis and cost distribution reports emphasized. Methods and procedures in the preparation and execution of master and special budgets for industrial and commercial enterprises. Summer semester. Prerequisite: Accounting 305, or Accounting 202 and approval of instructor.
307 Federal Tax Accounting (3)
Fundamentals of federal income tax with major emphasis upon tax law and regulations applicable to individuals. Every semester. Prerequisite: Accounting 300 and 335, or approval of instructor.
312 Issues in Financial Accounting and Reporting (3)
An application of accounting principles and an examination of how those principles influence the financial reporting process. Credit not allowed toward Accounting major. Spring and summer semesters. Prerequisite: Finance 302.
335 Legal Environment of Business (3)
American legal institutions and sources of law; ethical considerations of business; an introduction to social and political influences as reflected in government regulation. Every semester.
336 Business Law (3)
Fundamental principles concerning contracts, personal property, and bailments, sales, commercial paper, secured transactions, agency and employment, partnerships and corporations, real property. Every semester. Prerequisite: Accounting 335.
401 Advanced Accounting (3)
Theory of business combinations and preparation of consolidated financial statements; accounting for foreign currency translations, and partnerships. Spring semester. Prerequisite: Accounting 301; Management 212.
405 Auditing (3)
Kinds of audits, systems of accounts, and methods of conducting audits. Preparation of working papers and reports. Fall and spring semesters. Prerequisites: Accounting 301, Management 212, Prerequisite or Corequisite: Accounting 408.
406 Advanced Managerial Accounting (3)
An investigation of alternative managerial accounting models available for planning, controlling, and evaluating operating and capital expenditures. Including investigations of the assumptions, behavioral implications, quantitative methodologies, and controversial issues in current and proposed managerial accounting models. On demand. Prerequisites: Accounting 305, Finance 302.
407 Governmental Accounting (3)
Accounting systems of institutions and various governmental units. Fund transactions, revenues and expenditures, appropriations, and form and content reports. Fall and spring semesters. Prerequisite: Accounting 300.
408 Accounting Information Systems (3)
This course provides an introduction to accounting information systems concepts. Emphasis is on the definition of accounting information, current accounting technology, the systems development life cycle, systems controls, accounting transaction cycles and related documents and files. Fall and spring semesters. Prerequisites: Accounting 300 and 305, or Accounting 312.
411 Taxation of Corporations and Partnerships (3)
Fundamentals of federal income tax laws covering the formation, liquidation and reorganization of corporations and partnerships. Emphasis is placed on the federal income tax laws as they relate to both the entity and the owner. Fall and spring semesters. Prerequisite: Accounting 301 and 307.
412 Taxation of Estates, Gifts and Trusts (3)
A study of the federal taxation of wealth transfers, including federal estate and gift taxes, and the income taxation of estates and trusts. Fall semester. Prerequisites: Accounting 307.
452 The Business of Health Care (3)
This course provides a basic understanding of the U.S. health care industry. Emphasis is on health care delivery issues, health care organization issues, and current topics of concern related to health care management and business issues. Summer semester. Prerequisite: Finance 302, Marketing 313, Management 311 and 315.
495r Departmental Honors (1-3 hours per term, 4 hours for the two terms)
Every semester. See “Departmental Honors,” page 39.
497r Research (1-3)
Every semester.
498r Individual Studies (1-3)
Every semester.
499r Group Studies (1-3)
Every semester.
