|
ACT |
2291 |
Principles of Accounting I (3) |
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|
Modern financial accounting theory and practices applied to sole
proprietorships, partnerships, and corporations.
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|
ACT |
2292 |
Principles of Accounting II (3)
|
|
|
Modern financial and
managerial accounting theory and practices applied to an organization's
liabilities, cash flows, planning, budgeting, and control.
Prerequisite: ACT 2291.
|
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ACT |
3391 |
Intermediate Accounting I (3)
|
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|
Theory and applications of
assets, liabilities, and owners' equity, revenues, expenses, and analytical
process.
Prerequisite: ACT 2292.
|
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ACT |
3392 |
Intermediate Accounting II (3)
|
|
|
Theory and applications of
assets, liabilities, and owners' equity, pensions, leases, earnings per
share, and analytical process.
Prerequisite: ACT 3391. |
|
ACT |
3394 |
Governmental Accounting (3) |
|
|
Municipal and governmental
accounting; preparation and use of budgets, records, and statements.
Prerequisite: ACT 2292. |
|
ACT |
3395 |
Managerial/Cost Accounting I (3) |
|
|
Manufacturing and
distribution cost accounting, material, labor and overhead costs in job
order and process cost accounting. These courses must be taken in sequence.
Prerequisite: ACT 2292. |
|
ACT |
3396 |
Accounting Information Systems (3)
|
|
|
Principles underlying
establishment of complete accounting systems; applications to typical
business organization; emphasis on the functions of control and protection.
Prerequisite: ACT 2292. |
|
ACT |
4435 |
International Accounting (3) |
|
|
An overview of emerging
issues related to international accounting and reporting of financial
information across national boundaries. The course will address topics such
as accounting and auditing standards, disclosure practices, and financial
reporting in a global business environment.
Prerequisite: ACT 3392. |
|
ACT |
4491 |
Advanced Accounting (3)
|
|
|
Theory and applications of
accounting for business combinations, branches and segments, partnerships,
and foreign currency transactions and translations.
Prerequisite: ACT 3392. |
|
ACT |
4493 |
Guided
Independent Study (1-3 credit hours per course per semester) |
|
|
Supervised study. Additional information is indexed under Guided
Independent Research and Study. |
|
ACT |
4494 |
Income Tax Accounting I (3)
|
|
|
Principals and dictates of
individual capital and taxation of individual income.
Prerequisite: ACT 2292. |
|
ACT |
4495 |
Income Tax Accounting II (3) |
|
|
Tax laws and regulations
for partnership, corporations, estates and fiduciaries.
Prerequisite: ACT 4494. |
|
ACT |
4496 |
Managerial/Cost Accounting II (3) |
|
|
Manufacturing and
distribution cost accounting, material, labor and overhead costs in job
order and process cost accounting. These courses must be taken in sequence.
Prerequisite: ACT 3395. |
|
ACT |
4497 |
Auditing (3) |
|
|
Auditing theory as
contained in official pronouncements. Emphasis will be placed on material
required for the CPA exam as it relates to professional ethics, audit
engagement, internal control, audit sampling, evidence gathering and
auditors’ reports.
Prerequisite: ACT 3392. |
|
ACT |
4498 |
Advanced Auditing (3) |
|
|
Auditing theory and
procedures as applied to transaction cycles, revenue cycles, expenditure
cycles, and cash balances. This course covers EDP auditing as well as
internal, operational, and governmental auditing.
Prerequisite: ACT 4497.
|
|
ACT |
4499 |
Accounting Internship (1-3 credit hours
per course per semester) |
|
|
Internship in local,
regional or national firm. Requires junior or senior standing and individual
approval for the internship program. See “Internship Program” for additional
requirements. |
