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Online Education
ACCT 2301   (3-3-0)   Principles of Financial Accounting

A study of the fundamental concepts, standards, and generally accepted principles of financial accounting. The course focuses on the accounting cycle and procedures in financial data accumulation leading to financial statement preparation.   

  • Offered: Fall, Spring, Summer, Online.
  • Prerequisite: Passing eMAT Advising Tool (Arithmetic Skills) with an acceptable score. It is strongly recommended that the math requirement for the student’s degree be completed prior to, or taken concurrently with, this course.

ACCT 2302   (3-3-0)   Principles of Managerial Accounting

A study of the accounting concepts and methods used in managerial planning, control, and decision making. The course focuses on budgeting, costing techniques, analysis methods, relevant costs, and capital budgeting decisions.   

  • Offered: Fall, Spring, Summer, Online.
  • Prerequisite: ACCT 2301.

ACCT 5311   (3-3-0)   Survey of Accounting

This course introduces students to accounting, the language of business. Students will learn the techniques for financial data accumulation and reporting under generally accepted accounting principles. Students will also study the accounting concepts and methods used in managerial planning, control, and decision-making. A major course objective is to prepare students to interpret and understand corporate financial statements as a basis for evaluating an organization's performance. Equivalent to ACCT 2301 Principles of Financial Accounting and ACCT 2302 Principles of Managerial Accounting.  

  • Offered: Fall, Spring, Summer, Online.
  • Prerequisite: All courses on a student’s degree plan are prerequisites for the student teaching experience.

ACCT 6321   (3-3-0)   Managerial Accounting

This course is a study of the internal accounting methods of business organizations. The course's major emphasis is the use of accounting for planning and control. Various topics include determining manufacturing costs, cost behavior patterns, costing systems, cost-volume relationships, relevant costs, budgeting and control procedures, responsibility accounting, transfer pricing, and capital budgeting.  

  • Offered: Fall, Spring, Summer, Online.
  • Prerequisite: ACCT 5311 or undergraduate equivalent (MISM 6314 strongly recommended).

ACCT 6335   (3-3-0)   Financial Statement Analysis

This course presents fundamental analysis techniques and stresses the use of financial accounting in decision making. The focus will be on the role of financial statement analysis by decision makers for current evaluation and future prediction.   

  • Offered: Spring hybrid; Summer Online (even years)
  • Prerequisite: ACCT 3301 and ACCT 3302.

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