General Catalog for 2009-10

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(ACCT) Accounting

2013.0 Principles of Accounting I

Basic principles of accounting for individual proprietorships. First

semester covers the theory of debits and credits; the accounting

cycle including books of original entry, ledgers, working papers, and

financial statements; accruals and deferrals; asset valuation; and

payroll accounting. Prerequisite: Sophomore standing or consent of

the instructor.

Fall/Spring

2023.0 Principles of Accounting II

A continuation of Accounting I with emphasis on accounting for part-

nerships and corporations; introduction to manufacturing and cost

accounting; and financial statement analysis. Prerequisite: ACCT 2013.

Fall/Spring

3013.0 Intermediate Accounting I

Study of advanced accounting theory for the balance sheet accounts,

covering current assets, current liabilities, investments, and

present-value accounting. Prerequisite: ACCT 2023.

Fall

3023.0 Intermediate Accounting II

Study of advanced accounting theory for the balance sheet accounts,

covering plant and equipment, intangible assets, long term liabilities

and capital accounts; statements from incomplete data; correction of

errors; statement analysis; changes in financial position; and price

level accounting. Prerequisite: ACCT 3103.

Spring

3033.0 Cost Accounting

Basic principles of cost accounting with emphasis on the use of

accounting information. Job order and process costing are covered in

detail. Prerequisite: ACCT 2023.

Fall

3043.0 Advanced Cost Accounting

A study of planning, control, and analytical processes with emphasis

on the budget, standard costs, and the analysis of different costs

through quantitative techniques. Prerequisite: ACCT 3033 or consent

of the instructor.

Spring

3053.0 Institutional Accounting

A study of accounting theory and practice applicable to not-for-profit

institutions including churches, colleges, hospitals and governmental

organizations. Prerequisite: ACCT 2023.

Spring

4003.0 Federal Income Tax Procedure

Study of federal income tax regulations and preparation of income tax

returns for individuals. Prerequisite: ACCT 2023 or consent of the

instructor.

Fall

4013.0 Advanced Accounting

Advanced accounting theory pertaining to partnerships, consolidations,

business segments and international business activities. Prerequisite:

ACCT 3023.

Fall

4023.0 Principles and Procedures of Auditing

Profession of public accounting, audit procedure, audit reports,

internal control, ethics, client relationships, and legal liability.

Prerequisite: ACCT 3023.

Fall

4033.0 Advanced Federal Income Tax

Study of federal income tax regulations and preparation of income tax

returns for partnerships, corporations, estates and trusts. Pre-

requisite: ACCT 4003.

Spring

4053.0 Advanced Auditing

Study of advanced topics in auditing with added emphasis on technical

research. Specific topics covered include: professional responsibi-

lities, analytical procedures, control/inherent risk, evidence, fraud/

earnings manipulation, and ethics. Prerequisite: ACCT 4023.

Spring

4063.0 Accounting Theory

Extensive investigations of underlying theoretical concepts of

accounting; historical development of accounting theory; varying

concepts of income measurement and asset valuation; current

developments in accounting theory. Prerequisite: ACCT 3023.

Fall

4073.0 Accounting Information Systems.

A study of the role of accounting information in the organization.

Major topics will include analysis and design of accounting systems,

data, information flows within the organization, transaction cycles, &

internal controls. Prerequisite: ACCT 3013.

Spring

4103.0 CPA Problems

The study and application of accounting principles to problem solving

on a professional level. Representative questions and problems from

the practice and theory sections of the Uniform CPA Examination are

studied. Prerequisite: ACCT 4013.

Spring

4801.0 4801-4893. Special Studies in Accounting.

Given on demand and varied to suit the needs of seniors.

On Demand