[1] Courses in Accounting

2310 PRINCIPLES OF ACCOUNTING I This is a required course for all business majors in the business foundation. The mode of instruction is lecture/problem solving. The course covers the fundamental principles of accounting; measurement, evaluation, and recording. The preparation and composition of financial statements is examined. Prerequisite: sophomore status. Fall, spring, summer.

2311 PRINCIPLES OF ACCOUNTING II This is a required course for all business majors in the business foundation. The mode of instruction is lecture/problem solving. The course is a continuation of the study of measurement, evaluation, and recording of business information as a basis for decision making. Evaluation of alternatives, profitability, and strategy are examined. Prerequisite: ACCT 2310. Fall, spring, summer.

2321 LEGAL ENVIRONMENT OF BUSINESS I This is a required course for all business majors in the business foundation. The mode of instruction is lecture. The course is a study of the constitution and business; the court system and other means of dispute resolution; anti-trust issues; business and labor; consumer rights; enforceable contracts; business and its environment including social responsibility, ethics, and protecting the physical environment. Prerequisite: sophomore status. Fall, spring, summer.

3311 INTERMEDIATE ACCOUNTING I This is a required course for accounting and finance majors. The mode of instruction is lecture/problem solving. The course covers valuation, classification, and presentation in financial statements of business enterprises with emphasis on determination and valuation of assets and current liabilities. Prerequisite: ACCT 2311. Fall, spring, summer.

3312 INTERMEDIATE ACCOUNTING II This is a required course in the accounting major and an elective course in the finance major. The mode of instruction is lecture/problem solving. The course is a continuation of financial reporting concepts with emphasis on the statement of cash flows and the valuation of long-term liabilities and stockholder's equity on the balance sheet. In addition, the valuation, classification, and presentation of pensions, leases, and income taxes is covered. Prerequisite: ACCT 3311. Spring, summer.

3314 MANAGERIAL ACCOUNTING Course is not open to accounting majors. Degree credit is not given for both ACCT 3314 and ACCT 3315. The mode of instruction is lecture/problem solving. The course provides a study of the types of information managers need to plan and control business operations, where to obtain this information, and how to use this information in decision making. The course makes extensive use of computer technology. Prerequisite: ACCT 2311. On demand.

3315 COST ACCOUNTING This is a required course in the accounting major. This course may substitute for ACCT 3314 for all business majors. The mode of instruction is lecture/problem solving. The course provides an examination of the concepts, analysis, and procedures to provide relevant financial and non-financial information to management for purposes of planning, controlling, and evaluating operations. Prerequisite: ACCT 2311. Fall, summer.

3316 INDIVIDUAL TAXATION This is a required course in the accounting major. Mode of instruction is lecture/problem solving. The course studies the fundamentals of taxation with major emphasis on those provisions having application to individual taxpayers. Prerequisite: ACCT 2311. Fall, spring.

3320 ACCOUNTING INFORMATION SYSTEMS This is a required course for accounting majors and substitutes for MIS 3321 in the business core. The mode of instruction is lecture/computer applications. The course covers the analysis and design of systems to process and report relevant accounting and non-accounting information for business entities. The course focuses on internal controls and uses the simulated processing of accounting information in a hands-on microcomputer lab environment. Prerequisites: ACCT 3311; MIS 2343. Fall, spring.

3322 LEGAL ENVIRONMENT OF BUSINESS II This is an elective course but is recommended for students who plan to sit for the CPA Exam. The mode of instruction is lecture. A study of agency, commercial paper, forms of business organizations; real and personal property; bailments; the liability of accountants and other professionals; bankruptcy as applied to the different forms of business organizations. Prerequisite: ACCT 2321. Fall, spring.

3383 INTERNSHIP IN ACCOUNTING This is an elective course open to accounting majors. Internships are available to provide students academic credit for experiential learning. Three credit hours will be granted for this course upon completion of a minimum of 120 contact hours at an approved CBA student internship. Prerequisites: ACCT 3311 and junior standing. On demand.

4304 ACCOUNTING FOR GOVERNMENTAL AND NONPROFIT ORGANIZATIONS This is a writing-intensive course required of all accounting majors. Mode of instruction is lecture/problem solving. The course covers accounting and financial reporting practices of state and local governments and other not-for-profit entities. Prerequisite: ACCT 2311. Fall, spring, summer.

4312 ADVANCED ACCOUNTING This is a required course in the accounting major. Mode of instruction is lecture/problem solving. The course covers concepts and problems encountered in business combinations, consolidations, international accounting, segment reporting, and partnerships. Prerequisite: ACCT 3312. Fall, spring.

4315 ADVANCED COST ACCOUNTING This is a computer applications course required of all accounting majors and substitutes for MGMT 3344 in the business core. Mode of instruction is lecture/problem solving. The course covers the use of information in solving quantitative and behavioral problems associated with the management of an entity. Prerequisite: ACCT 3315. Fall, spring.

4316 ADVANCED INCOME TAX This is a required course in the accounting major. Mode of instruction is lecture/problem solving. The course covers advanced tax issues with emphasis on partnerships, corporations, estates, and gifts. Prerequisite: ACCT 3316. Fall, spring.

4317 AUDITING This is a required course in the accounting major. Mode of instruction is lecture/problem solving. The course provides an introduction to auditing theory, professional conduct, internal control, and audit procedures. Prerequisites: ACCT 3312 and 3320. Fall, spring, summer

4325 LEGAL ENVIRONMENT OF HEALTH CARE ADMINISTRATION This is an elective course. Mode of instruction is lecture. The course provides a survey of legal problems confronted by health care professionals and how to recognize and deal with these problems. Prerequisite: Senior status. On demand.

4390 SPECIAL PROBLEMS IN ACCOUNTING Prerequisite: Consent of the department chair.