ACCOUNTING (ACC) COURSE DESCRIPTIONS
2003 Foundations of Accounting
(3-0) 3 hours credit.
A study of accounting as the language of business. The focus is on the use of accounting information for decision making. This course is designed for nonbusiness majors and cannot be applied toward a degree in the College of Business.
2013 Principles of Accounting I [TCCN: ACCT 2301.]
(3-0) 3 hours credit.
An introduction to business external financial reporting designed to create an awareness of the accounting concepts and principles used in preparing the three basic financial statements: the income statement, balance sheet, and statement of cash flow. The course is designed for all business students, whether future users or preparers of accounting information.
2033 Principles of Accounting II [TCCN: ACCT 2302.]
(3-0) 3 hours credit. Prerequisite: ACC 2013.
An introduction to the determination, development, and uses of internal accounting information needed by business management to satisfy customers while controlling and containing costs. The course is designed for all business students, whether future users or preparers of accounting information.
3023 Intermediate Accounting I
(3-0) 3 hours credit. Prerequisites: A grade of “C” or better in both ACC 2013 and ACC 2033, successful completion of the Principles of Accounting Competency Exam (refer to Department of Accounting Web site), and declared major in the College of Business or department approval.
An in-depth study of promulgated accounting theory and concepts with an emphasis on corporate financial accounting and reporting.
3033 Intermediate Accounting II
(3-0) 3 hours credit. Prerequisites: A grade of “C” or better in ACC 3023 and declared accounting major or department approval.
A continuation of the in-depth study of promulgated accounting theory and concepts with an emphasis on corporate financial accounting and reporting.
3043 Federal Income Taxation
(3-0) 3 hours credit. Prerequisites: A grade of “C” or better in ACC 3023 and declared accounting major or department approval.
Fundamentals of federal income tax accounting for individuals, flow-through organizations and partnerships. Topics include income and exclusions, statutory deductions, depreciation, sale of business assets, capital gains and losses, and computation of tax for individuals and the formation, income taxation, and liquidation of flow-through entities, partnerships and corporations.
3113 Accounting Information Systems I
(3-0) 3 hours credit. Prerequisites: ACC 2033 and IS 3003 and declared major in the College of Business or department approval.
A study of database management systems as they relate to the accounting function. Topics include database design and applications that focus on accounting, including the entity-relationship model, data modeling, object-oriented design, and database management.
3123 Cost Analysis
(3-0) 3 hours credit. Prerequisites: ACC 2033 and declared major in the College of Business or department approval.
A study of internal accounting information generation with an emphasis on cost measurement and control. Topics include cost allocation, unit cost determination, variance analysis, and related quantitative methods.
3433 Introduction to Digital Forensics for Accounting
(3-0) 3 hours credit.
This course provides a multidisciplinary overview of digital forensics and high technology crime involving computers for accounting. Students will gain experience understanding what types of digital evidence often exists in support of criminal and civil investigations as well as sensitive business matters, such as employment disputes, financial fraud, intellectual property theft, and other matters affecting accounting managers.
This course examines evidence preservation as well as the legal and ethical issues surrounding the collection and analysis of digital evidence. (Same as IS 3433. Credit cannot be earned for both ACC 3433 and IS 3433.)
3503 Introduction to Information Assurance for Accounting
(3-0) 3 hours credit.
This survey course presents common ways that hackers attack a network and how to defend against the attacks for accounting. It will also include related subjects such as how to protect data, encryption, physical security, and hiding data. The course is a “hands-on” class, and students will gain experience with readily available software packages. (Same as IS 3503. Credit cannot be earned for both ACC 3503 and IS 3503.)
4013 Principles of Auditing
(3-0) 3 hours credit. Prerequisites: MGT 3003, a grade of “C” or better in both ACC 3033 and ACC 3113, and declared accounting major or department approval.
A study of the topic of auditing oriented toward primarily the financial auditing standpoint. The course focuses on the concepts and procedures of auditing applied to the audit of financial statements. Topics also covered include professional ethics, internal and operational auditing, accounting and review services, and the public accounting profession.
4163 Contemporary Issues in Accounting Practice
(3-0) 3 hours credit. Prerequisites: Must be taken during the final semester in the undergraduate program, and a grade of “C” or better in all preceding accounting courses, and a grade point average of 2.5 in major.
A study of corporate valuation, financial statement analysis, and other advanced topics in accounting practice.
4911-3 Independent Study
1 to 3 hours credit. Prerequisites: MGT 3003, taken semester of graduation, and permission in writing from the instructor, the Department Chair, and the Dean of the College of Business. See the College of Business Undergraduate Advising Center for the required forms.
Independent reading, research, discussion, and/or writing under the direction of a faculty member. May be repeated for credit, but not more than 6 semester credit hours of independent study, regardless of discipline, will apply to a bachelor’s degree.
4933 Internship in Accounting
3 hours credit. Prerequisites: MGT 3003, 9 semester credit hours of upper-division accounting courses including
ACC 3023, an overall 2.5 grade point average in upper-division accounting courses, and permission in writing from the instructor, the Department Chair, and the Dean of the College of Business. See the College of Business Undergraduate Advising Center for required forms.
This course is an opportunity to gain knowledge through experiential activities in professional life. ACC 4933 may be completed only once for undergraduate degree credit. Credit cannot be earned for both ACC 4933 and ACC 4963.
4951-3 Special Studies in Accounting
(1-0, 2-0, 3-0) 1 to 3 hours credit. Prerequisites: MGT 3003 and consent of instructor.
An organized course offering the opportunity for specialized study of accounting topics not normally or not often available as part of the regular course offerings. ACC 4953 may be completed only once for degree credit.
4963 Experiential Laboratory in Accounting
(2-3) 3 hours credit. Prerequisites: MGT 3003, ACC 3023 with a grade of “C” or better, at least 15 semester credit hours of upper-division accounting courses, and permission of the instructor and Department Chair.
A lecture and laboratory course in which students use technology and procedures encountered in accounting practice. ACC 4963 may be completed only once for undergraduate degree credit. Credit cannot be earned for both ACC 4963 and ACC 4933.
4993 Honors Thesis
3 hours credit. Prerequisite: MGT 3003. Enrollment limited to students applying for Honors in Accounting (see page 49).
Supervised research and preparation of an honors thesis. May be repeated once for credit with advisor’s approval. No more than 3 semester credit hours can apply toward accounting major requirements.