ACCOUNTING



ACCT 5200 - ACCOUNTING/FINANCIAL

MANAGEMENT CONCEPTS ...............1.00 Credits

An overview course of financial and managerial accounting and financial management. This is an accelerated prerequisite MBA course for ACCT 6102 and FINC 6101. Waivers will be granted to students who have completed ACCT 2101, ACCT 2102,  and FINC 3105 or equivalent courses with grades of "C" or better. PASS/FAIL Grading.


ACCT 6000 - INTERNSHIP IN

ACCOUNTING..............................................3.00 Credits

Provides an opportunity for students to gain practical experience while working in a business or governmental agency. Students are required to work full-time in their area of concentration during a summer term or semester. Internship is coordinated by faculty member and supervised by an approved business supervisor. A final report and oral presentation are required.


ACCT 6101 - Accounting Analysis for Decision

Making........................................................3.00 Credits

This course is designed to familiarize the student with applications of accounting data in decision-making; cost analysis as applied in the development of budgets and standards as an accounting tool for cost control and pricing. A case problem that requires students to interpret and discuss their analysis in the context of managerial decision-making is used. Prerequisite: FINC 3105


ACCT 6102 - Managerial/Cost Accounting

II............................................................. 3.00 Credits

This is a study of budgeting, standard costing, cost-volume-profit analysis, performance evaluation and variable costing. Also covers new developments in the area of costing.

Prerequisite: ACCT 4101


ACCT 6106 - Tax Research.................. 3.00 Credits

A course designed to apply the concepts learned in Tax Accounting I. Library research and case analysis are used to develop a deeper understanding of income tax applications.

Prerequisite: ACCT4121


ACCT 6107 - Accounting Theory........ 3.00 Credits

The study of the conceptual theory underlying accounting and the development of accounting principles within the conceptual theory. Emphasis is placed on accounting objectives and the cost, revenue, income, asset and equity concepts.

Prerequisite: ACCT 3102

ACCT 6108-International Accounting......3.00 Credits

A study of the international dimension of accounting as it relates to the multinational corporation and the international environment.

Prerequisite: ACCT2102


ACCT 6112-Advanced Auditing I..............3.00 Credits

A detailed study of audit procedures includes audit sampling, tests of controls and substantive tests. Prerequisite: ACCT 4111


ACCT 6122-Tax Accounting II..........3.00 Credits

The study of the income tax law regarding the alternative minimum tax, property transactions, corporations, partnerships, estates and trusts, and the gift and estate tax.

Prerequisite: ACCT 4121.


ACCT 6131-Advanced Accounting I.....3.00 Credits

This course is a study of financial accounting and reporting related to partnerships, branches, segmental and interim reporting.

Prerequisite: ACCT 3103


ACCT 6132-Advanced Accounting II ...3.00 Credits

Financial accounting and reporting related to business combinations and consolidations and for foreign operations.

Prerequisite: ACCT 3103


ACCT 6141-Municipal Accounting.... 3.00 Credits

Fund theory, generally accepted accounting principles and accounting practice and reporting for state and local governments.

Prerequisite: ACCT 2102


ACCT 6142-Not-For-Profit

Accounting.......................................................3.00 Credits

This course covers fund theory, generally accepted accounting principles and accounting practice and reporting for hospitals, colleges and universities, and other not-for-profits.

Prerequisite: ACCT 6141