| ACT 2291 |
Principles of Accounting I (3) |
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Modern financial accounting theory and practices
applied to sole proprietorships, partner ships, and
corporations. |
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| ACT 2292 |
Principles of Accounting II (3) |
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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) |
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Theory and applications of assets, liabilities, and
owners' equity, pensions, leases, earnings per share,
and analytical process. Prerequisite: ACT 3391. |
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| ACT 3394 |
Governmental Accounting (3) |
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Municipal and governmental accounting; preparation
and use of budgets, records, and statements. Prerequisite: ACT 2292. |
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| ACT 3395 |
Managerial/Cost Accounting I (3) |
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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. |
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| 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. |
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| ACT 4435 |
International Accounting (3) |
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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. |
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| 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. |
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| ACT 4493 |
Guided Independent Study (1-3 credit hours per
course per semester) |
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Supervised study. Additional information is indexed
under Guided Independent Research and
Study. |
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| ACT 4494 |
Income Tax Accounting I (3) |
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Principals and dictates of individual capital and
taxation of individual income. Prerequisite: ACT
2292. |
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| ACT 4495 |
Income Tax Accounting II (3) |
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Tax laws and regulations for partnership, corporations,
estates and fiduciaries. Prerequisite: ACT
4494. |
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| ACT 4496 |
Managerial/Cost Accounting II (3) |
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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. |
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| 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. |
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| ACT 4498 |
Advanced Auditing (3) |
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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. |
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| ACT 4499 |
Accounting Internship (1-3 credit hours per
course per semester) |
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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. |
