Accounting Course Listings

Course Description

Prerequisite(s): Not open to business majors or other students who have taken ACC 2303.
An introduction to accounting for non-business majors that follows the business cycle of a start-up company. Topics include researching a company, financing operations, planning and budgeting, and the basic accounting cycle.

Course Description

Prerequisite(s): Cumulative GPA of 3.0 or higher. A minimum grade of C in BUS 1101, 1201, and MIS 1305. Only open to BBA students.
An introduction to corporate financial statements, their preparation, and their use in decision making by persons outside the organization. The course focuses on analyzing business transactions to chart their effects on the results of operations, the cash flows, and the financial position of businesses organized for profit.

Course Description

Prerequisite(s): Cumulative GPA of 3.0 or higher. A minimum grade of C in ACC 2303. Only open to BBA students.
An introduction to principles of managerial accounting. Emphasis is given to the development and use of accounting information to support managerial decision-making processes in manufacturing, service, and not-for-profit settings. Topics include managerial concepts and systems, various analyses for decision making, and planning and control.

Course Description

Co-requisite(s): ACC 3303.
Prerequisite(s): ACC 2303 and 2304 with a C+ average, including all repeated attempts in those courses.
An examination of financial accounting considerations of business transactions. Emphasis is placed on understanding the accounting cycle, the conceptual framework underlying financial accounting, and recognition, measurement and reporting of receivables, inventories, property, plant and equipment, intangibles, liabilities, and stockholders’ equity.

Course Description

Co-requisite(s): ACC 3304.
Prerequisite(s): ACC 3301 and 3303 with minimum grade of C or better in each course; only open to accounting majors.
A continuation course to ACC 3301, examining financial accounting considerations of business transactions. Emphasis is placed on understanding the recognition, measurement, and reporting of revenue, earnings per share, deferred taxes, pensions, and leases.

Course Description

Co-requisite(s): ACC 3301.
Prerequisite(s): ACC 2303 and ACC 2304 with a C+ average including all repeated attempts in those courses.
An in-depth study of the application of information systems knowledge to the accounting environment. Emphasis is upon developing students’ abilities to understand the processing of accounting data (with an emphasis on the computer environment) and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system.

Course Description

Co-requisite(s): ACC 3302.
Prerequisite(s): ACC 3301 and 3303 with minimum grade of C or better in each course; only open to accounting majors.
An examination of the economic theory on which the United States taxation system is based and the legal principles surrounding income taxation.

Course Description

Prerequisite(s): A minimum grade of C in ACC 2304. (Not open to accounting majors).
The first of two courses for non-accounting majors covering financial accounting concepts and practices applicable to business enterprises organized for profit. Topics include the accounting cycle, the conceptual framework underlying financial accounting, measurement and reporting issues relating to receivables, inventories, intangible assets, property and equipment, and an overview of the income statement and balance sheet. May not be taken after credit received for ACC 3301.

Course Description

Prerequisite(s): Junior Standing. Only open to BBA students.
A study of the legal environment including the nature and sources of law, court systems, litigation, and alternative dispute resolution; constitutional and administrative law, tort law and product liability, contract law, agency law; business organizations; business ethics and social responsibility; international law; and selected topics of government regulation of business including antitrust law, employment law, environment law, and securities regulation.

Course Description

Prerequisite(s): ACC 3301 or 3305. (Not open to accounting majors).
A continuation of ACC 3305 for non-accounting majors, focusing on current liabilities, longterm debt, investments, stockholders’ equity, and the statement of cash flows. Coverage includes accounting issues related to pensions, leases, deferred income taxes, earnings per share, accounting changes, and error analysis. May not be taken after credit received for ACC 3302.

Course Description

Prerequisite(s): Junior standing or consent of instructor.
A study of the legal and regulatory framework governing the employment relationship, with particular emphasis on employee selection, discrimination, privacy rights, and termination. Students will examine the increasingly complex body of laws that challenge employers as they strive to maintain a productive and reliable workforce. The course will include topics such as employment contracts, equal opportunity law (discrimination, sexual harassment, affirmative action), wrongful discharge, employee privacy, etc.

Course Description

Co-requisite(s): ACC 4330.
Prerequisite(s): ACC 3302 and 3304 with a grade of C or better; not open to pre-business students.
Advanced study of managerial accounting and its use in both internal and external reporting, with an emphasis on managerial decision making. Course topics include various costing systems, cost-volume-profit analysis and the contribution approach to decision making, budgeting, and other managerial topics for planning and control.

Course Description

Prerequisite(s): Recommended ACC 2303 and 2304.
This course provides an overview of the oil and gas industry with respect to the accounting, tax, and legal functions of an organization. This includes the introduction of general terminology, history, and technical advances in the oil and gas industry as well as detailed analyses of industry specific accounting methods, cost recovery systems as well as financing and organizational structure trends in the industry.

Course Description

Prerequisite(s): Upper-level standing or consent of instructor.
A study of current legal issues affecting businesses that operate online and through cyberspace, with particular emphasis on how these legal issues impact critical business decisions. Students will examine current cyberlaw topics such as e-commerce law, ownership and protection of intellectual property, privacy, data security, cyber-contracts, international cyberlaw and related ethical issues. The course is designed to provide an active learning environment for business students to prepare them to effectively manage and lead organizations affected by rapidly-evolving technology and innovation. Students will examine current questions such as how is the law responding to the digital age? How are legal risks increasing in significance for business decision-makers given rapid changes in technology? How does the law balance critical and often competing issues such as security and privacy? What ethical issues are raised in the digital marketplace?

Course Description

Prerequisite(s): ACC 4308 and 4330 with a grade of C or better in each course. (Not open to pre-business students).
Examination of accounting, financial reporting, and budgeting for state and local governments, the federal government, and not-for-profit entities.

Course Description

Prerequisite(s): BL 3305 or consent of instructor.
Cross-listed as INB 4320. Legal issues relating to international business transactions. Topics include major organizations and conventions/treaties related to international business, differences between U.S. and foreign contract and employment laws, methods of entry into foreign markets such as direct foreign investment or franchising, techniques to minimize risk in international transactions, the need for cultural awareness as it affects business transactions, trade regulations including import and export requirements and tariffs, and how to resolve disputes effectively.

Course Description

Prerequisite(s): BL 3305 or consent of instructor.
Legal issues encountered in conducting financial and commercial business transactions in business. Students will gain knowledge to prepare them to participate in these transactions, particularly with regard to financial and accounting aspects of the transactions. The course will include a study of laws relating to business organizations, sales, commercial paper, secured transactions, documents of title, bankruptcy, securities regulations, and accountants’ legal liability.

Course Description

Co-requisite(s): ACC 4308. Prerequisite(s): ACC 3302 and 3304 with a grade of C or better; not open to pre-business students.
A study of the processes conducted by independent, internal, and governmental accountants to audit, attest, and provide assurance services on information provided by management. Theoretical concepts of materiality, audit risk, and evidential matter are explored, along with the auditor’s understanding of controls in a sophisticated technological environment. The application of these concepts in a way that develops critical thinking and communications skills is emphasized.

Course Description

Prerequisite(s): ACC 3302 and ACC 3304 with a grade of C or better in each course. (Not open to pre-business students.)
A study of partnership accounting practices and the techniques followed to consolidate the financial statements of parent and subsidiary companies. Attention is also given to the distinctive accounting procedures associated with governmental and not-for-profit accounting.

Course Description

Prerequisite(s): A minimum grade of C in ACC 2304; not open to pre-business students or accounting majors.
Basic tax concepts and principles. Extensive discussion of an individual’s income deductions as well as family tax planning issues. Examination of the effect of taxes on business decisions, including a study of the various forms of businesses. Coverage also includes taxation of employee benefits, business expenses, and gift, estate, and trust taxation. Limited tax return preparation. May not be taken after credit received for ACC 3304.

Course Description

Prerequisite(s): ACC 3302 and 3304 with a grade of C or better in each course and consent of director of accounting internships. (Not open to pre-business students).
Supervised work, full-time, for a minimum of eight consecutive weeks with duties consistent with those of beginning accounting graduates.

Course Description

Prerequisite(s): Consent of instructor; not open to pre-business students.
Individualized research in accounting. Student’s proposals for special study project must be approved by the supervising faculty member. Offered on demand and by consent of the advisor for one to six semester hours. May be repeated several times under different topics.

Course Description

Prerequisite(s): BL 3305 and consent of instructor.
May be taken for 3 hours credit, and may be repeated under different topics.