An introduction to basic principles of accounting. The accounting cycle is examined in relation to recording, classifying, reporting and interpreting financial information for business.
(24.0 credits required) and (
BACS 101 with a minimum grade of C-)
The course examines the concepts and applications of managerial accounting which provides economic, financial, and nonfinancial information for managers and other internal users.
No graduation credit for business majors. A survey course studying accounting as the language of business. Topics include the environment, methods and uses of accounting information, financial statement development and use, and cost information development and analysis for decision making.
An activity course stressing the conceptual framework of accounting, a review of the accounting process, statement presentations of current assets, property, plant, equipment and intangible assets.
An activity course with emphasis on current and long-term liabilities, investments, stockholders' equity, pensions, leases, income taxes and cash flows.
An introduction to occupational fraud and white-collar crime with a focus on how and why fraud is committed and how fraud is detected, investigated, resolved, and deterred.
Accumulating and analyzing information for management purposes. Topics include product costing, cost-volume-profit relationships, budgeting and performance evaluation.
A comprehensive introduction to federal income taxation with emphasis on tax implications of business transactions. Basic tax concepts are applied to a broad range of taxpayer activities and related entities.
An activity course designed to study elements of accounting information systems. Conceptual modeling, implementation of accounting transaction processing systems, enterprise value chains, business processes, documentation, and control requirements are emphasized.
A case-based course that promotes understanding and application of tax and business research planning. Emphasis is on researching, solving, and presenting business tax planning cases. S/U graded.
This course involves the analysis of accounting data and communication of findings using contemporary technologies.
Individualized investigation under the direct supervision of a faculty member. (Minimum of 37.5 clock hours required per credit hour.) Letter graded.
Special Notes
Maximum concurrent enrollment is two times.
This course will provide framework tools of ethical decision-making in order to challenge the student to identify and examine their own ethical strategies. This course specifically focuses on the ethical issues that influence the development of both the public and private accounting professions.
This is an activity course covering an overview of U.S. GAAS procedures and techniques of auditing including auditor's report, internal control, evidence gathering, legal liability, statistical sampling and computer auditing.
This is an activity course involving the study of accounting processes and procedures used by state and local government units and other selected not-for-profit entities.
An activity course that promotes understanding beyond a foundation course. Emphasis is on advanced topics in individual and entities taxation with a focus on tax policy issues and planning implications.
Practical work experience allowing the intern the opportunity to utilize the material learned in accounting courses. Credit for the internship is determined by the coordinator. S/U graded.
This seminar course explores advanced topics in accounting. Special topics will be specified by the instructor. S/U or letter graded.