Accounting Course Descriptions

ACCT 201. INTRODUCTION TO FINANCIAL ACCOUNTING      3 Credit Hours
This introductory course focuses on the provision of accounting information to stakeholders who are outside the reporting business organization for their decision making. The course covers basic accounting principles, accounting processes required for measuring business transactions, completing the accounting cycle, and the preparation of financial statements and other business reports. Special emphasis is placed on the theory of debits, credits and analysis of accounts for decision making. The use of new technologies and ethics in preparation and reporting of performance of organizations are emphasized throughout the course. (Prerequisite: MATH 151)

ACCT 202. INTRODUCTION TO MANAGERIAL ACCOUNTING       3 Credit Hours
This is the second in the introductory sequence that provides the student with full meaning of Accounting as the Language of Business. The emphasis of the course is on the use of accounting information in the management of the day-to-day operations of business organizations; intermediate and long-term strategic financial planning; product pricing, support for ethical decision-making; integration of technology in corporate accounting; operational control; and performance evaluation and control (Prerequisite: ACCT 201)

ACCT 310. GOVERNMENTAL ACCOUNTING      3 Credit Hours
This course is a study of the accounting techniques and problems of governmental agencies, hospital, schools, and other nonprofit organizations. (Prerequisite: ACCT 202)

ACCT 320. COST ACCOUNTING      3 Credit Hours
This course is a study of the problems and practices involved in accounting for manufacturing and distributive processes. The course covers budgeting, job order costing, process costing, joint costing, activity-based costing and standard costing. Emphasis is placed on decision-making. (Prerequisite: ACCT 202)

ACCT 331. INTERMEDIATE ACCOUNTING I     3 Credit Hours
This course is a study of financial accounting and reporting. The focus is on understanding, preparing, and using financial information. Emphasis is placed on the development and application of generally accepted accounting principles, and financial statement presentation. Accounting for current assets, fixed assets and current liabilities is covered. (Prerequisite: ACCT 202)

ACCT 342. INTERMEDIATE ACCOUNTING II     3 Credit Hours
This course is a further study of financial accounting and reporting. Emphasis is placed on long-term liabilities, stockholder's equity, earning per share, leases, pensions, accounting changes and financial statement analysis. (Prerequisite: ACCT 331)

ACCT 410. FEDERAL AND STATE TAXES     3 Credit Hours
This course is designed to help the student acquire a general knowledge of the federal and state income tax structures. Emphasis is given to the preparation of returns for individuals. (Prerequisite: ACCT 202)

ACCT 451. ADVANCED ACCOUNTING I    3 Credit Hours
A study of the basic concepts of accounting for business combinations, partnerships, international operations and other current issues. (Prerequisite: ACCT 342)

ACCT 462. AUDITING     3 Credit Hours
This course is a comprehensive study of the procedures involved in the examination of financial statements and reporting on their fairness, and an in depth study of internal control and auditing principles and standards. (Prerequisites: ACCT 320 and 342) 

ACCT 465. ACCOUNTING INFORMATION SYSTEMS     3 Credit Hours
System concepts and their application in the design, implementation, control and audit of accounting information systems in manual and computerized environments. (Prerequisites: ACCT 202)




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