Undergraduate Course Descriptions

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

ACCT 3300   (3-3-0)   Survey of Accounting Systems

This course is an overview of the various types of accounting systems and computer software, from spreadsheets to enterprise systems, used in the practice of accounting. The course includes the development of student skills in the use of Microsoft Excel software. Fall and Spring.
Prerequisite: ACCT 2301 .

ACCT 3301   (3-3-0)   Intermediate Financial Accounting I

An in-depth study of the theory, concepts, and procedures of financial accounting. The course focuses on applications involved in accounting for assets and the valuation and measurement of related income items. Fall and Spring.
Prerequisite: ACCT 2302 and MATH 1307 or the mathematics requirements for degree plan.

ACCT 3302   (3-3-0)   Intermediate Financial Accounting II

A continuation of ACCT 3301, the course focuses on valuation issues related to liabilities and stockholders’ equity. Special topics include price level and fair value issues, accounting changes, pensions, leases, income tax allocation, and financial statement interpretation. Fall and Spring.
Prerequisite: ACCT 3301.

ACCT 3304   (3-3-0)   Managerial Cost Accounting

A detailed study of cost accounting and its relation to managerial control. The course focuses on various costing systems, standard costs and budgeting for planning and control, and the uses of cost information for decision making. Fall.
Prerequisite: ACCT 2302, ACCT 3300 and MATH 1307 or the mathematics requirements for degree plan..

ACCT 3323   (3-3-0)   Income Taxation of Individuals

An introduction to tax concepts and the federal tax system. The course focuses on the determination of taxable income of individuals and reporting, payment, administration, and enforcement aspects of federal taxation. Fall and Spring.
Prerequisite: ACCT 2302 and MATH 1307 or the mathematics requirement for degree plan.

ACCT 4301   (3-3-0)   Advanced Financial Accounting

A detailed study of financial accounting principles and techniques. The course focuses on advanced problems involving business combinations and consolidations, partnerships, segment reporting, and international accounting. Spring
Prerequisite: ACCT 3302.

ACCT 4302   (3-3-0)   Income Taxation of Entities

A continuation of ACCT 3323, the course focuses on federal tax laws affecting the taxable income of entities - corporations, partnerships, and fiduciaries. Spring.
Prerequisite: ACCT 3323 or equivalent taken within the last 3 years.

ACCT 4304   (3-3-0)   Auditing (S-L)

A study of auditing principles and standards. The course focuses on educational qualifications and ethical standards for public accounting, evaluation of internal control and preparation of the audit program, and examination of financial statements. This course contains a field-based service-learning component. Fall and Spring.
Prerequisite: ACCT 3302.

ACCT 4332   (3-3-0)   Financial Accounting Theory

A study of the conceptual framework of accounting theory. The course focuses on analysis of recent pronouncements of the Financial Accounting Standards Board and investigation of potential theoretical problem areas in the application of accounting principles. Fall.
Prerequisite: ACCT 3302.

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