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COURSE DESCRIPTIONS
ACCOUNTING
(ACC)

2003 Foundations of Accounting
(3-0) 3 hours credit.
A study of accounting as the language of business. The focus is on accounting as a tool for communicating financial information for planning, control, and 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
(3-1) 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. One hour laboratory included. [TCCN: ACCT 2301.]

2033 Principles of Accounting II
(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. [TCCN: ACCT 2302.]

3023 Intermediate Accounting I
(3-0) 3 hours credit. Prerequisite: ACC 2033.
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 I
(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. Topics include income and exclusions, statutory deductions, depreciation, sale of business assets, capital gains and losses, and computation of tax.

3113 Accounting Information Systems I
(3-0) 3 hours credit. Prerequisites: ACC 2033 and IS 3003.
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. Prerequisite: ACC 2033.
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.

4013 Principles of Auditing
(3-0) 3 hours credit. Prerequisites: MGT 3003, a grade of “C” or better in both ACC 3023 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.

4053 Accounting for Governmental and Not-for-Profit Organizations
(3-0) 3 hours credit. Prerequisites: MGT 3003, a grade of “C” or better in ACC 3023, and declared accounting major or department approval.
A study of accounting, budgeting, fiscal procedures, and financial records of governmental agencies and private notfor-profit organizations.

4073 Intermediate Accounting III
(3-0) 3 hours credit. Prerequisites: MGT 3003, a grade of “C” or better in ACC 3033, and declared accounting major or department approval.
A study of specialized financial reporting topics, including the application of professional standards and case-study analyses.

4153 Federal Income Taxation II
(3-0) 3 hours credit. Prerequisites: MGT 3003, a grade of “C” or better in ACC 3043, and declared accounting major or department approval.
A study of the taxation of flow through organizations and partnerships. Topics include the formation, income taxation, and liquidation of flow through organizations and partnerships.

4911-3 Independent Study
1 to 3 hours credit. Prerequisites: MGT 3003 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: ACC 3023, MGT 3003, an overall 2.5 grade point average, 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.
The opportunity to gain knowledge through experiential activities in professional life. Joint cooperation with business and governmental institutions in structuring and monitoring work experience aimed at supplementing the classroom learning process. ACC 4933 may be completed only once for undergraduate degree credit.

4953 Special Studies in Accounting
(3-0) 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.

4993 Honors Thesis
3 hours credit. Prerequisite: MGT 3003. Enrollment limited to students applying for Honors in Accounting (see page 30).
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.

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