Accountancy (6200)

Accountancy (6200)

201 ACCOUNTING PRINCIPLES I 3 credits
Prerequisite: 24 hours of college credit. Introduction to accounting principles including accounting for revenues, expenses, assets, liabilities, equity, accounting standards and financial statements.
202 ACCOUNTING PRINCIPLES II 3 credits
Prerequisite: 201. Information needs of management. Analysis of cash flow and financial statements. Study of product costing systems; standard costs; planning, budgeting, and control systems; overhead cost allocation; cost-volume-profit analysis; relevant costing; and capital budgeting.
250 SPRDSHT MODEL & DECISION ANALY 3 credits
Prerequisite: Spreadsheet proficiency and either 201 or 24 semester credit hours completed. In-depth study of spreadsheet applications and databases to support decision-making and problem-solving in business and accounting.
301 COST MANAGEMENT AND CONTROL 3 credits
Prerequisites: Admission to College of Business; 3250:200, and grades of not less than "C" in 201, 202, and 250. Product cost accumulation, cost management strategies, performance evaluation, and application of cost in business decisions.
316 FINANCIAL APPLICATIONS DEVLPMT 3 credits
Prerequisite: 201, 6500:315. Analysis, design and development of financial and control applications. Integration of intelligent agents into financial information systems for risk assessment, control, and assurance of businesses processes.
320 ACCOUNT SYSTMS & INTERNAL CONT 3 credits
Prerequisites: admission to College of Business Administration and grade of not less than "C" in 201 and 250. Covers analysis design, implementation, governance and evaluation of accounting systems; business process modeling and accounting transaction cycles; and internal control.
321 FINANCIAL REPORTING & ANALYS I 3 credits
Prerequisite: admission to College of Business Administration, a grade of not less than a "C" for accounting majors in 201 or permission. Financial reporting and analysis of cash, receivables, inventories, property, plant and equipment, intangibles and liabilities. Covers U.S. GAAP, IFRS, SEC reporting, and corporate financial reporting policy. Emphasizes professional accounting research.
322 FINANCIAL REPORTING & ANALY II 3 credits
Prerequisite: admission to College of Business Administration and a grade of not less than a "C" in 321 or permission. Financial reporting and analysis of owners' equity, investments, revenue recognition, tax allocations, pensions, leases, accounting changes, cash flows, segments, and interim periods. Covers U.S. GAAP, IFRS, SEC reporting, and corporate financial reporting policy. Emphasizes professional accounting research.
408 INTERNTL FIN REPORT & ANALYS 3 credits
Prerequisites: admission to the College of Business Administration, a grade of not less than a "C" in 201 and 202, and an international business major (6800) or 321. Covers international accounting standards, analysis of foreign financial statements, international tax issues, accounting for foreign currency, transfer pricing and international auditing standards.
410 TAXATION FOR FINANCIAL PLAN 3 credits
Provides students preparing for careers in financial planning with the necessary knowledge of federal tax law as applied to individuals and businesses. Not to be used as an accounting elective.
420 ADV FINANCIAL REPORT & ANALYS 3 credits
Prerequisite: Admission to College of Business Administration and 322. Examination of accounting theory and financial reporting practices for business combinations, partnerships, foreign operations, nonprofit entities and consolidated statements. Covers U.S. GAAP, IFRS, SEC reporting, and corporate financial reporting policy. Emphasizes professional accounting research.
430 CONTEMPORARY FEDERAL TAXATION 3 credits
Prerequisite: Admission to College of Business Administration and a grade of not less than a "C" in 201, 202 and 321 or permission. Examines current federal tax practices with an emphasis on individual taxes. Master of Taxation students will not be able to take this course to satisfy tax electives in the Master of Taxation program.
431 BUSINESS ENTITY TAXATION 3 credits
Prerequisite: admission to College of Business Administration and 430/530 or permission. Federal income tax law related to partnerships, corporations, trusts and estates; also includes an overview of federal estate and gift tax law.
440 ASSURANCE SERV & PROFES RESPON 3 credits
Prerequisites: admission to College of Business Administration, 320, 322 and 430. Examines assurance services including external auditing and professional responsibilities. Focuses on standards, professional ethics and independence requirements, and procedures used in conducting assurance services.
441 INFORMATION SYS AUDIT & CONTRL 3 credits
Prerequisites: admission to College of Business Administration, 440 and 454 or permission. Learn the fundamental concepts and practices of information systems audit control. Use of contemporary control frameworks, objectives and standards to discuss integrity, control, governance, assurance and effectiveness of financial information systems.
450 ADV SPRDSHT MODL & DECISN ANLY 3 credits
Prerequisites: Admission to the College of Business Administration, 202, 250, 322, 6400:301 and 6500:304 or permission. Study advanced topics in spreadsheet modeling and decision analysis in the context of accounting and finance, including security, control and quality assurance of spreadsheets.
454 INFORMATION SYSTEMS SECURITY 3 credits
Prerequisites: admission to College of Business Administration and, 320 or 6500:310. Focus on information systems risk and security in distributed business environments; develop policies, practices and systems for security of computers and data in business with emphasis on financial information systems.
460 ADVANCED MANAGERIAL ACCOUNTING 3 credits
Prerequisites: admission to the College of Business Administration and 301 and 320, 6500:330 or 6500:333. The use of financial and non-financial information in decision making, performance evaluation of business units, strategy and governance, and management control.
470 GOVERNMENTAL ACCOUNTING 3 credits
Prerequisites: 321 or equivalent. Theory and procedures involved in application of fund accounting, budgetary control, appropriations and various accounting systems to governmental units, educational, medical and other non-profit institutions. Covers financial reporting for government and not for profit entities and GASB standards.
490 ST: ACCOUNTING 1-3 credits
Prerequisite: Permission of instructor. Opportunity to study special topics and current issues in accounting. May be repeated with a change of subject.

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