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Accounting

A 100 - Basic Accounting Skills (1 cr.)
The course covers the process of recording economic events that underlie financial statements. The basics of generally accepted accounting principles are introduced as they affect financial statements. The fundamental aspects of managerial accounting are related to planning, controlling, and decision making in business organizations. Different cost definitions are developed and cost-volume-profit analysis is introduced as an important financial planning and control skill.
A 186 - Accounting and the Business Environment (Non-majors) (3 cr.)
This course is designed from the user's perspective to help students understand the basics of financial and managerial accounting and how accounting is useful to external and internal decision makers.
A 200 - Foundations of Accounting (Non-majors) (3 cr.)
R: Sophomore, junior or senior standing. The course addresses the role of accounting in society and business, with a special emphasis on fundamental concepts and the basic design of accounting systems. Course is intended for non-business majors who are interested in learning about how accounting affects their lives and businesses. Credit not given for both A 200 and either A 201 or A 202.
A 201 - Introduction to Financial Accounting (3 cr.)
P: BUS-A 100. R: Sophomore, junior, or senior standing. Provides balanced coverage of the mechanics, measurement theory, and economic context of financial accounting. Strikes a balance between a preparer's and a user's orientation, emphasizing that students must understand both how transactions lead to financial statements (preparer's orientation) as well as how one can infer transactions given a set of financial statements (user's orientation). Relies on current real-world examples taken from the popular business press. First part of the course introduces students to the financial accounting environment, financial statements, the accounting cycle, and the theoretical framework of accounting measurement. Second part of the course covers the elements of financial statements, emphasizing mechanics, measurement theory, and the economic environment. Students cannot receive credit for both A 201 and A 200.
A 202 - Introduction to Managerial Accounting (3 cr.)
P: BUS-A 100. R: Sophomore, junior, or senior standing. The course covers the concepts and issues associated with the accounting and the management of business. Particular emphasis is given to understanding the role of accounting in product costing, costing for quality, cost-justifying investment decisions, and performance evaluation and control of human behavior. Credit not given for both A202 and A200.
A 204 - Introduction to Financial Accounting: Honors (3 cr.)
P: BUS-A 100. R: Sophomore, junior, or senior standing. The course covers the concepts and issues associated with corporate financial reporting. Particular emphasis is placed on understanding the role of financial accounting in the economy and how different accounting methods affect the financial statement.
A 310 - Management Decisions and Financial Reporting (3 cr.)
P: BUS-A 201 and BUS-A 202. R: Junior or senior standing. The course involves critical thinking and development concerning managerial decisions and financial reporting processes. Through detailed and informative academic material covered in this course, students shall become familiar with above stated processes to prepare them for future real-world business endeavors. The course covers traditional intermediate accounting topics, but is intended for finance majors who are not double-majoring in accounting. Credit not given for both A310 and A311 or A312. Accounting majors must take A-311 and A-312 in lieu of A-310.
A 311 - Intermediate Accounting I (3 cr.)
P: BUS-A 201 and BUS-A 202. R: Junior or senior standing . Provides students with a thorough understanding of the theoretical foundations underlying financial reporting, revenue recognition, and the matching of expenses; financial statement presentation; and accounting for assets. Course's primary objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Another goal is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives.
A 312 - Intermediate Accounting II (3 cr.)
P: BUS-A 311. R: Business student of junior or senior standing. Provides students with a thorough understanding of accounting for long-term liabilities and debt investment, stockholders' equity, and preparation of cash flow statements. Course's first objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Course's second objective is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives.
A 325 - Cost Accounting (3 cr.)
P: BUS-A 201 and BUS-A 202. R: Junior or senior standing. Conceptual and procedural aspects of management and cost accounting. Product costing, cost control over projects and products, decision making, profit planning, quantitative modeling, activity based management, and computer applications.
A 328 - Introduction to Taxation (3 cr.)
P: BUS-A 201, BUS-A 202; co requisite BUS-X 302. R: Business student of junior or senior standing. This course examines the fundamentals of federal income taxation. Primary emphasis is on a basic understanding and awareness of the tax law as it applies to individuals but includes an overview of the taxation of corporations, partnerships, estates and trusts. The course introduces students to tax research and the various sources of tax law, including the Internal Revenue Code, regulations, administrative pronouncements, and case law.
A 335 - Fund Accounting (3 cr.)
P: BUS-A 201 and BUS-A 202. R: Business student of junior or senior standing. Financial management and accounting for non-profit-seeking entities such as municipal and federal governments, schools, and hospitals.
A 337 - Computer-Based Accounting Systems (3 cr.)

P: BUS-A 201, BUS-A 202, and BUS-K 201 R: Business student of junior or senior standing. Impact of modern computer systems on analysis and design of accounting information systems. Discussion of tools of systems analysis, computer-based systems, and internal controls and applications. Focus on microcomputer use.

A 339 - Advanced Income Tax (3 cr.)
P: BUS-A 328. R: Business student of junior or senior standing. Advanced aspects of the income taxation of corporations, partnerships, and S- corporations.
A 375 - Internal Auditing Process Controls (3 cr.)
P: BUS-K 201, BUS-A 201/202 OR BUS-A 200. R: Business student of junior or senior standing. This course introduces basic concepts of internal auditing, emphasizes business process controls, discusses basic internal controls and how they relate to common business processes, discusses how information technology relates to audit procedures and reports, covers the internal auditor's role in monitoring corporate controls, and involves hands-on experience with audit software.
A 380 - Professional Practice in Accounting (1-3 cr.)
P: I-Core. R: Section Authorization - Business student of junior of senior standing.. Application filed through the coordinator of internships. Students receive work experience in cooperating firm or agencies. Comprehensive written report required.
A 422 - Advanced Financial Accounting (3 cr.)
P: BUS-A 312, I-Core. R: Business student of senior standing. Generally accepted accounting principles as applied to partnerships, business combinations, branches, foreign operations, and nonprofits. Particular emphasis on consolidated financial statements.
A 424 - Auditing (3 cr.)
P: BUS-A 312, BUS-A 337, I-Core. R: Business student of senior standing. Objectives of this course are to provide students with an understanding of: (1) the auditing environment and professional ethics; (2) audit reports and the conditions under which alternatives are used; (3) basic auditing concepts; (4) audit evidence and documentation; (5) analytical reviews; (6) the audit risk model; (7) review and documentation of internal controls; (8) audits of cycles; (9) statistical sampling; and (10) audit objectives and audit procedures for mechanized systems. Emphasis is on the conceptual development of the subject matter, the nature of professional practice, and the technology of auditing.
A 437 - Advanced Managerial Accounting (3 cr.)
P: BUS-A 325, I-Core. R: Business student of senior standing. Objective of course is to provide students with advanced managerial accounting knowledge and skills. Emphasis is on strategic decision-making and management control systems. Students will provide case analyses and presentations.
A 439 - Advanced Auditing (3 cr.)
P: BUS-A 424, I-Core. R: Business student of senior standing. Coverage of ethics for the accounting profession. Issue of legal liability. Audit program planning. Statistical sampling applications. Use of EDP auditing.
A 460 - Information Systems Security Assurance (3 cr.)
P: I-Core. R: Business student of senior standing. This course covers the management and control security of an entity's information technology infrastructure and processes. Specific topics include: information security risk identification and management, telecommunications, applications, and operational security, physical security, and business continuity and disaster recovery planning.
A 490 - Independent Study in Accounting (1-3 cr.)
P: I-Core and permission of undergraduate chairperson. R: Section authorization - Business student of junior or senior standing. Supervised individual study and research in student's special field of interest. The student will propose the investigation desired and, in conjunction with the instructor, develop the scope of work to be completed. Written report required.