ACCT — Accounting: Catalog Entries

12 catalog course(s) on file. Undergraduate courses are numbered 100–499; graduate courses 500–699. See the department page for faculty and program information.

ACCT 101 — Introduction to Accounting Principles(3 cr.)

Introduces the fundamental principles of financial accounting, including the recording, summarizing, and reporting of business transactions. Students prepare and interpret the income statement, balance sheet, and statement of cash flows. Emphasis is placed on the accounting cycle and the role of financial statements in decision making.

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ACCT 102 — Introduction to Managerial Accounting(3 cr.)

Surveys the use of accounting information for internal planning, control, and decision making. Topics include cost behavior, budgeting, and performance measurement. Case studies illustrate how managers use cost data to set prices and evaluate operations.

Prerequisite(s): ACCT 101

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ACCT 201 — Intermediate Financial Accounting I(3 cr.)

Examines the conceptual framework of financial reporting along with the measurement and presentation of current assets and liabilities. Students apply Generally Accepted Accounting Principles to revenue recognition and inventory valuation. Problem sets and cases build proficiency in preparing classified financial statements.

Prerequisite(s): ACCT 101

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ACCT 202 — Intermediate Financial Accounting II(3 cr.)

Continues the study of financial reporting with a focus on long-term liabilities, stockholders equity, and complex revenue arrangements. Students analyze leases, pensions, and earnings per share calculations. Extensive use of real company disclosures connects theory to practice.

Prerequisite(s): ACCT 201

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ACCT 310 — Cost Accounting(3 cr.)

Covers job order and process costing systems, standard costs, and variance analysis used to support managerial decisions. Students design cost accounting systems appropriate to different manufacturing and service environments. Activity-based costing and its strategic implications receive particular attention.

Prerequisite(s): ACCT 102

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ACCT 340 — Federal Taxation of Individuals(3 cr.)

Introduces the federal income tax system as it applies to individual taxpayers, including gross income, deductions, and credits. Students prepare individual tax returns and research tax questions using primary sources. Ethical considerations in tax practice are woven throughout the course.

Prerequisite(s): ACCT 201

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ACCT 360 — Auditing Theory and Practice(3 cr.)

Studies the theory and practice of financial statement auditing, including risk assessment, internal controls, and evidence gathering. Students work through audit case simulations and examine professional standards and ethics. The course prepares students for the audit portion of the CPA examination.

Prerequisite(s): ACCT 202

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ACCT 415 — Advanced Accounting(4 cr.)

Addresses specialized topics including business combinations, consolidated financial statements, and partnership accounting. Students work extensively with intercompany transactions and foreign currency translation. A term project requires preparation of a full set of consolidated statements.

Prerequisite(s): ACCT 202

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ACCT 495 — Accounting Capstone Seminar(3 cr.)

Integrates financial, managerial, and tax accounting knowledge through analysis of complex, real-world business cases. Student teams present findings to a panel of practicing accountants. The course serves as the culminating experience for the accounting major.

Prerequisite(s): ACCT 415

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ACCT 510 — Financial Statement Analysis(3 cr.)

Develops advanced techniques for analyzing corporate financial statements to support investment and credit decisions. Students evaluate earnings quality, ratio analysis, and valuation models across industries. Readings draw on current accounting research and professional practice.

Prerequisite(s): ACCT 202

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ACCT 560 — Advanced Taxation(3 cr.)

Explores taxation of corporations, partnerships, and estates at an advanced level, with attention to tax planning strategies. Students research complex tax scenarios and prepare professional memoranda. The course extends the individual tax foundation to entity-level taxation.

Prerequisite(s): ACCT 340

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ACCT 610 — Seminar in Accounting Research(3 cr.)

Surveys methods and current findings in academic accounting research, including capital markets and behavioral studies. Students critique published studies and design an original research proposal. The seminar culminates in a written research paper presented to the class.

Prerequisite(s): ACCT 510

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