| 356 |
Managerial Cost Accounting |
Concepts and techniques of reporting to internal users of financial
information will be emphasized along with planning and control, product
costing and special decisions. Prerequisite: ACCT 232. Technological
prerequisite: Basic knowledge of Windows operating systems and the
Microsoft Office suite. (F) |
| 357 |
Advanced Managerial Cost Accounting |
This course is designed to use the case method to study management
planning and control systems, product costing, standard costs,
responsibility centers and decision making. Prerequisite: ACCT 356.
Technological prerequisite: Basic knowledge of Windows operating
systems and the Microsoft Office suite. (Sp) |
| 360 |
Federal Income Tax I |
Students will study the principles of federal income taxation with
emphasis on individuals. Gross income, exclusions,deductions,
exemptions, capital gains and property transactions are covered.
Problems and legal research included. Prerequisite: ACCT 231.
Technological prerequisite: Basic knowledge of Windows operating
systems and the Microsoft Office suite. (F) |
| 361 |
Federal Income Tax II |
Principles of federal income tax related to corporations, partnerships,
estates and trusts are covered. Emphasis on tax administration and tax
research. Prerequisite: ACCT 360. Technological prerequisite: Basic
knowledge of Windows operating systems and the Microsoft Office suite.
(Sp) |
| 366 |
Accounting Systems |
Students will study the analysis and design of accounting information
systems: including equipment, forms, flowcharts, records, internal control
and both manual and electronic data processing. Prerequisites: ACCT
321 and 356. Technological prerequisite: Basic knowledge of Windows
operating systems and the Microsoft Office suite. (F,Sp) |
| 378 |
Semester Abroad Research |
The research component of the Semester Abroad program. A semester
of directed research in a European country. Taken in conjunction with
International Studies 377/577. Prerequisites: participation in the Spring
Semester Abroad orientation seminar; 2.25 GPA; junior or senior
standing.(F) |
| 379 |
Internship in Accounting |
The internship involves approximately three months working as a
full-time employee with a cooperating CPA firm doing tax or auditing
work or doing accounting, marketing or management tasks, depending
on the situation. Internship is usually at full salary. Internships in the
College of Business and Economics are graded on a pass/fail basis. No
more than 3 internship credits may apply toward electives in the major.
Prerequisites: open only to accounting majors and consent of
department chair and the dean of the College of Business and
Economics. Technological prerequisite: Basic knowledge of Windows
operating systems and the Microsoft Office suite. (F, Sp, SS) |
| 389 |
Special Topics in Accounting |
The study of topical issues in accounting. Sample topics include
accounting in the year 2000, implementation of recent FASBs by profit
and not-for-profit organizations, the application of new auditing
pronouncements and recent developments in international accounting.
Prerequisites: ACCT 321 and 356, (upon student request) |
| 430 |
Advanced Accounting |
Theory and practice of financial accounting pertaining to business
combinations and corporate consolidations using the cost and equity
methods, partnerships, multinational enterprises, segment and interim
reports, and not for profit accounting. Prerequisites: ACCT 322.
Technological prerequisite: Basic knowledge of Windows operating
systems and the Microsoft Office suite. (F) |
| 455 |
International Accounting |
This course presents accounting issues faced by companies operating in
a global environment. Diversity of accounting standards and practices in
selected countries will be discussed. Key factors that influence this
diversity and how those factors impact the global harmonization of
accounting standards will be presented. Prerequisites: ACCT 322.
(Offered occasionally). |
