COURSE DESCRIPTIONS

ACCT 2361 Financial Accounting (5) Offerings Makes clear the ways in which accounting is an information development and communication function that supports economic decision making, and prepares students for subsequent learning. Not recommended for first-quarter freshmen.

ACCT 2362 Managerial Accounting (5) Offerings Prerequisites: ACCT 2361, BUS 1700, or competency exam. Develops basic concepts and skills for preparing accounting information for managerial decision-making purposes. Computer spreadsheet skills are required.

ACCT 3324 Federal Income Taxation (5) Offerings Prerequisite: ACCT 2361. Provides an introduction to the income tax structure and basic concepts of tax law relating to individual, corporate, partnership, and estate income taxation. Attributes: Upper-Division    Restrictions: Freshman students are excluded.

ACCT 3325 Federal Income Tax II (5) Offerings Prerequisite: ACCT 3224. Continues the concepts studied in ACCT 3324. Attributes: Upper-Division    Restrictions: Freshman students are excluded.

ACCT 3327 Cost Accounting (5) Offerings Prerequisite: ACCT 2362. Introduces basic principles of cost accounting as applied to materials, labor, and manufacturing overhead. Attributes: Upper-Division    Restrictions: Freshman students are excluded.

ACCT 3328 Auditing (3) Offerings Prerequisites: ACCT 3352, 3370 (May be taken concurrently). Teaches auditing theory and concepts to gather and evaluate evidence supporting an entity's financial statements. Attributes: Upper-Division    Restrictions: Freshman, Sophomore students are excluded.

ACCT 3351 Intermediate Accounting I (5) Offerings Prerequisite: ACCT 2362. Studies the concepts and principles of accounting related to recognition, valuation, and classification of economic events. Includes issues related to the measurement of income. Attributes: Upper-Division    Restrictions: Accounting, Business Administration, Computer Science, Economics, Family & Consumer Sciences, Food & Nutritional Sciences, Textiles, Clothing & Interiors Majors only. Freshman students are excluded.

ACCT 3352 Intermediate Accounting II (5) Offerings Prerequisite: ACCT 3351. Continuation of 3351. Attribute: Upper-Division. Class open to accounting, business administration, computer science, economics, family and consumer sciences, food and nutritional sciences and textiles, clothing, and interiors majors. Attributes: Upper-Division    Restrictions: Accounting, Business Administration, Computer Science, Economics, Family & Consumer Sciences, Food & Nutritional Sciences, Textiles, Clothing & Interiors Majors only. Freshman students are excluded.

ACCT 3353 Advanced Accounting (5) Offerings Prerequisite: ACCT 3352. Continuation of 3352. Strongly recommended for CPA exam eligibility. Attributes: Upper-Division    Restrictions: Accounting, Business Administration, Computer Science, Economics, Family & Consumer Sciences, Food & Nutritional Sciences, Textiles, Clothing & Interiors Majors only. Freshman students are excluded.

ACCT 3370 Accounting Information Systems (3) Offerings Prerequisites: ACCT 2362, BUS 3620. Considers accounting information systems as part of the accounting and finance functions. Examines business processes, transaction processing, systems analysis, design, and development, data modeling, and databases, and Internal control, and audit. Attributes: Upper-Division    Restrictions: Freshman, Sophomore students are excluded.

ACCT 4351 International Accounting (3) Offerings Prerequisite: ACCT 3352. Considers and analyzes financial accounting concepts relating to consolidated financial statements, translation of foreign financial statements, and accounting for foreign transactions, international financial reporting, and accounting for special entities. Recommended for CPA examination preparation. Attributes: Upper-Division    Restrictions: Freshman, Sophomore students are excluded.

ACCT 4899 Capstone:Acct Theory &Problems (5) Offerings Prerequisite: ACCT 3352. Critically examines problem areas of current interest in financial accounting. Emphasizes investigating the "whys" behind today's generally accepted accounting principles and explores alternative approaches to the study and development of accounting theory. Several problems or contentious theoretical issues facing the accounting profession are examined in depth with the objective of having the student form a well-reasoned position on the matter. Attributes: Upper-Division, Writing "W" Course    Restrictions: Freshman, Sophomore students are excluded.

ACCT 4900 Independent Study - Accounting (1-5) Offerings The student proposes a topic of current interest in business to a professor in the School of Business and Economics. The student meets with the professor to discuss a bibliography and rough drafts before turning in the final draft of a paper. In general, the number of pages of written work must be six times the number of credits, or there must be equivalent work in exams or other requirements. May be repeated for credit up to 5 credits. Attributes: Upper-Division

ACCT 4940 Internship (1-5) Offerings Provides field experience opportunities for students to relate and apply principles of business, faith, service, and leadership to a professional business setting. Course consists of an internship in a professional business setting (minimum 10 hours/week) and an on-campus seminar. Internship placements must be approved prior to the internship experience or permission will not be granted to register for ACCT 4940 credit. Additional information may be obtained from the Career Development Center or internship coordinator for the School of Business and Economics. A student's initial internship must be taken for at least 2 credits. Attributes: Upper-Division    Restrictions: Freshman, Sophomore students are excluded.

ACCT 4941 Advanced Internship (1-5) Offerings Prerequisite: ACCT 4940. Provides students the opportunity to specialize their applied learning to accounting issues and questions through individualized guidance with an accounting faculty sponsor; first-hand experience in their internship sites; academic research; and face-to-face interviews with professionals in the field. May be repeated for credit up to 6 credits. Attributes: Upper-Division    Restrictions: Freshman, Sophomore students are excluded.