3000

Prerequisite: ACCT 3101 with a grade of C or higher. ACCT 3101 may also be taken concurrently. This course serves as an introduction to the accounting profession with an emphasis on career planning and professional development. Students will examine issues such as ethics, professional conduct, career options, and professional designations as they relate to the accounting profession. The course will also introduce students to software that is commonly used in the profession.

Prerequisites: ACCT 2101 and ACCT 2012, both with a grade of C or better. Corequisite: ACCT 3000. Expanded study of financial accounting theory. Topics include financial accounting standards, conceptual framework, accounting cycle, time value of money, cash and receivables, inventory cost flow assumptions, revenue recognition principles, the balance sheet, and income statement. Topics include financial accounting standards, conceptual framework, accounting cycle, time-value of money, current assets, revenue recognition principle, and the primary financial statements.

Prerequisite: ACCT 3101 with a grade of C or better. A continuation of ACCT 3101 Intermediate Accounting I. Topics include inventory, operational assets, investments, long term liabilities, accounting for equity, and earnings per share calculations.

Prerequisites: ACCT 3102 with a grade of C or better. Examination of complex concepts of financial accounting as well as International Financial Reporting Standards. A continuation of ACCT 3102 Intermediate Accounting II. Examination of complex concepts of financial accounting and the International Financial Reporting Standards.

Prerequisites: ACCT 3101 with grade of C or better. A study of the fundamentals of accounting information systems. Major topics include transaction processing, internal controls and the effects of information technology on the accounting profession.

Prerequisite: ACCT 2102. A study of the international accounting aspects of managerial accounting, financial accounting, accounting theory, auditing, and taxation.

Prerequisites: ACCT 2102 with a grade of C or higher. A study of the federal income tax laws as they relate to individuals.

Prerequisite: ACCT 2102 with a grade of C or better. An in-depth study of the concepts and practices underlying manufacturing, merchandising, and service firms' internal management of accounting information systems. The course focuses on the development and use of accounting data for (1) determining product costs, (2) making management decisions, (3) planning and controlling operations, and (4) performance evaluations.