| ACCTG 180 Survey of Accounting |
(3:3:0)
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| For nonbusiness majors and certain specialized business programs. This is an introduction to financial and managerial accounting principles with exposure to basic accounting statements, processes, and management applications. This course should not be taken by Accounting Majors. |
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| ACCTG 201 Financial Accounting |
(3:3:0)
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| Prerequisite: IS 140 with a minimum grade of C-, sophomore standing, and a 2.5 GPA or consent of instructor. |
| This introductory course is designed to give students an introduction to financial accounting and reporting concepts including an overview of the accounting cycle, financial statements, related disclosures, and the ethical responsibility of accountants in business. Students will be expected to demonstrate proficiency in applying technical concepts to selected homework problems using word processing and spreadsheet applications. Students will also need to demonstrate writing proficiency in their assignments. |
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| ACCTG 202 Managerial Accounting |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 201 with a minimum grade of C-.
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| Emphasizes the use of accounting data in decision making and seeks to sharpen analytical and interpretative skills through exposure to many business situations in which students will be expected to demonstrate proficiency in applying technical concepts to selected homework problems using word processing and spreadsheet applications. |
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| ACCTG 205 |
(2:2:0)
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| Prerequisite: IS 140 with a grade of C- or higher.
Acctg 180 or Acctg 201 with a grade of C- or higher, or consent of instructor. |
| This class is an in depth look at the Accounting Software Intuit QuickBooks Pro. We learn invoicing, inventory control, bills and payments, complete setup of a new and existing company, and much more. If you are not an Accounting major you will be fine, but having some accounting back ground will help considerably. |
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| ACCTG 219 Volunteer Income Tax Assistance |
(2:2:1)
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| Prerequisite: Successful completion of ACCTG 180 or 201 with a minimum grade of C-.
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| Learn basic tax law and then apply knowledge in a Volunteer Income Tax Assistance service center on campus. The first several weeks of the course will be spent learning the basic material for income tax preparation. Upon successful completion of an IRS exam, the remaining part of the course will involve tax return preparation. This class may be repeated for a maximum of four credits. |
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| ACCTG 301 Intermediate Financial Accounting I |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 202 with a minimum grade of C-, and be accepted into upper division Accounting course work.
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| This course builds upon the principles learned in Accounting 201 and 202. The course is designed to give students an in-depth introduction to financial accounting standards and the framework underlying those standards, the measurement and reporting of the elements of the financial statements, and the use of the time value of money concept in accounting. Students will be expected to demonstrate proficiency in applying technical concepts to selected homework problems. Students will also be expected to use the Financial Accounting Research System (FARS) database to research assigned case studies. |
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| ACCTG 302 Intermediate Financial Accounting II |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 301 with a minimum grade of C-. |
| This course is a continuation of Accounting 301, Intermediate Financial Accounting I. The course is designed to give students an in-depth introduction to those financial accounting principles and concepts governing the measurement and reporting of assets and liabilities. Students will be expected to demonstrate proficiency in applying technical concepts to selected homework problems. Students will also be expected to use the Financial Accounting Research System (FARS) database to research assigned case studies. |
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| ACCTG 303 Intermediate Financial Accounting III |
(3:30:0)
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| Prerequisite: Successful completion of Acct 302 with a minimum grade of C-. |
| This course is a continuation of Accounting 302, Intermediate Financial Accounting II. The course is designed to give students an in-depth study to those financial accounting principles and concepts governing the measurement and reporting of certain assets and liabilities, an introduction to governmental accounting principles, and an introduction to principles governing consolidated financial statements. Students will be expected to demonstrate proficiency in applying technical concepts to selected problems. Students will also be expected to use the Financial Accounting Research System (FARS) database to research assigned problems.
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| ACCTG 312 Advanced Managerial Accounting |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 202 with a minimum grade of C-, and be accepted into upper division Accounting course work.
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| A review and continuation of Accounting 202 which emphasizes the use of accounting data in decision making and seeks to sharpen analytical and interpretative skills by exposure to many business situations. |
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| ACCTG 313 |
(1:0:0)
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| ACCTG 321 Introduction to Income Taxation |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 202 with a minimum grade of C-, and be accepted into upper division Accounting course work.
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| A study of the basic features of the federal income tax laws as applied to individuals and business entities. The course will emphasize compliance procedures, the determination of taxable income, the practical use of current technology and resources, and the role of taxes in the business decision-making process. |
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| ACCTG 322 Advanced Topics in Taxation |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 321 with a minimum grade of C-.
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| A study of advanced topics in taxation as they apply to business entities and individuals. This course builds on the foundations established in previous accounting and taxation courses. It emphasizes research, planning, and the use of current technology. |
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| ACCTG 333 Advanced Spreadsheet Applications |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 202 with a minimum grade of C-, and be accepted into upper division Accounting course work.
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| This course focuses on developing analysis and problem solving skills using Microsoft Excel. The two main tools used in this course are Excel and Visual Basic for Applications (VBA). The first section of the course focuses on learning advanced Excel functions. The second section begins by solving structured accounting problems using Excel. Accounting models are then introduced as a means of developing frameworks and reusable solutions to solve problems. Finally, students are asked to develop solutions to accounting cases and Time Value of Money (TVM) problems. Students learn the main TVM functions in Excel and develop models to handle single and multi-step solutions. The final section develops skills in building custom procedures and functions in Excel, using VBA, to provide customized solutions and Excel applications. Students learn the fundamentals of programming including sequence, selection, and iteration. |
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| ACCTG 344 Auditing |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 301 & MATH 221 with minimum grades of C-.
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| This course will provide an introduction to the basic concepts of current practices and standards in professional auditing and assurance services. The focus will be on the practice of auditing in the public accounting context, but will also include discussion of other types of auditing such as fraud auditing and assurance services. |
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| ACCTG 356 Accounting Information Systems |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 202 with a minimum grade of C-, and be accepted into upper division Accounting course work.
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| This course focuses on understanding and enhancing the accountant's role in the changing technology environment. Students will evaluate business processes and, using the REAL model, model those processes. Additionally, students will perform system analysis and design of business event driven IT applications that capture business event data and, using that data, provide information to support business decisions. |
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| ACCTG 398R Professional Internship |
(3:0:0)
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| Prerequisite: Successful completion of ACCTG 301 & 321 with minimum grades of C-. |
| Professional internships correlate actual work experience with accounting and business classroom theory. Internships approved by the accounting internship director provide students with knowledge of career opportunities and how they might prepare to take advantage of them. The ideal internship would take place the winter semester (the accounting busy season) of the junior or senior year and would be off-site. Two hundred and seventy hours (270) of quality work experience is required. |
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| ACCTG 401 Public Reporting and Research |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 301 with a minimum grade of C-.
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| This course is a project-oriented class that reviews the formation and regulation of private and public entities with an emphasis on applied research in financial reporting. Includes hands-on research of accounting standards, SEC regulations, and web-based products. Students will be expected to demonstrate proficiency in writing abilities and communication skills throughout this course. |
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| ACCTG 402 Accounting Decisionmaking |
(3:3:0)
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| Prerequisite: Successful completion of ACCTG 398R with a minimum grade of C- or consent of instructor.
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| This accounting capstone course adopts the case method of instruction to give students practice in applying their accounting skills in solving a variety of business problems. Instead of a "one-right-answer" approach, the cases contain ambiguities and complexities which model the reality of the business world. |
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