|
|
|
Undergraduate Course Descriptions |
ACCT 2103
Financial
Accounting
Prerequisite: 24 semester credit hours, including ENGL
1113 and MATH 1483 or equivalent. Financial accounting concepts and the use of
financial accounting information in decision making.
ACCT
2203
Managerial
Accounting
Prerequisite: 2103. Managerial accounting concepts and
objectives, planning and control of sales and costs, analysis of costs and
profits.
ACCT 3013
Federal
Income Taxation
Prerequisite: 2203. Federal income tax and its
relationship
to business decision-making; primary emphasis on recognition of
the important tax consequences that attach to business transactions and the
impact on business decision making.
ACCT 3103
Financial Accounting and Reporting
Concepts.
Prerequisite: 2203 with grade of "C" or better. Theory and
concepts underlying financial accounting and reporting.
ACCT
3113
Financial Accounting and Reporting
Applications
and Research. Prerequisite: 3103 with a grade of "C" or
better. Developing financial research skills and applying them to accounting and
reporting issues.
ACCT 3183
Agribusiness Accounting and Taxation.
Prerequisites:
60 semester hour credit hours, including ENGL 1113 and MATH 1483 or equivalent.
Development of the ability to read, analyze and use accounting information to
improve decision making and tax planning. Same course as AGEC
3183.
ACCT 3203
Cost Accounting.
Prerequisites: 2203 with a grade of "C" or better and STAT 2023. Cost
accumulation systems, allocating product costs, planning and controlling costs,
standard costing, and profitability analysis.
ACCT 3603
Accounting Information Systems.
Prerequisite: 2203 with a grade of "C" or better. Accounting system
design and installation.
ACCT 3990
Undergraduate Internship in Accounting. 1-3 credits, maximum
3.
Prerequisites: accounting major, nine hours of upper-division
accounting, and consent of instructor.
Supervised internship in public
accounting, industry, or not-for-profit organizations. May be counted as
elective hours only.
ACCT 4033
Advanced Federal Income Taxation.
Prerequisite: 3013.
Federal income tax law applicable to individuals, corporations, partnerships,
trusts and estates, and other specialized topics.
ACCT 4133
Financial Accounting III.
Prerequisite:
3113 with grade of "C" or better. Accounting for complex business transactions,
emerging issues in financial accounting and reporting, accounting for
consolidations
and business combinations, accounting for governmental and
not-for-profit entities.
ACCT 4233*
Operational Auditing and Controls.
Prerequisites: 3103
and 3603. Examination of theory and practices utilized by internal auditors in
performing operational audits to assure an organization's operational
effectiveness, efficiency and control over resources.
ACCT
4503
Operational Auditing and Controls.
Prerequisites: 3103 and 3603. Examination of theory and practices
utilized by internal auditors in performing operational audits to assure an
organization's operational effectiveness, efficiency and control over
resources.
ACCT 4553
Ethical
Issues in Accounting.
Prerequisites: junior standing and consent of
department head. Basic theories of ethics, including moral reasoning, moral
values, relativity and objectivity, freedom and responsibility. Lecture and case
approach for examination of issues such as independence, integrity, objectivity,
client relationships, employee-employer relations, advertising, preferential
treatment, core values and the corporation, and corporate governance, such as
Sarbanes-Oxley Act, Foreign Corrupt Practices Act, and SEC
regulations.
ACCT 4653
Contemporary Integrated Accounting and Business Systems.
Prerequisite: 3603. Concepts and software applications underlying the
design and use of databases for financial, managerial, and tax accounting
measurement, compliance disclosure, and decision-related reporting in
traditional and electronic commerce settings.
ACCT 4733
International Accounting.
Prerequisites:
2103 and 2203. Diversity in financial reporting across countries and its effect
on global capital flows. Using corporate financial information across borders.
Accounting in energizing markets.
ACCT 4763*
International Accounting Abroad.
Prerequisite: 2103 or
consent of intructor. A four-week visit to a European country or countries. An
integrated approach to the cultural, economic, political, historical, and
technological effects of the region on international accounting. Comparison of
the accounting issues of the region to that of the US.
ACCT
4930
Accounting Projects. 1-6 credits,
maximum 6.
Prerequisites: consent of instructor and 3203 and 3113.
Special topics, projects and independent study in accounting.
Graduate Course Descriptions
|
|
|
Degree Programs 
