Accounting Accounting • General Information 633. Advanced Managerial Accounting (5) A A study and analysis of advanced managerial accounting subjects. Examines the impact of accounting information on managerial processes including planning, organizing, and controlling. Prerequisites: Acctg 531. 640. Tax Research and Planning (5) A Procedures in effective tax research as applied to specific problems of individuals, corporations, partnerships, and fiduciaries. Prerequisite: Acctg 544. 641. International Taxation (5) W Basic principles of international taxation with emphasis on U.S. tax law. Prerequisite: MPACC 640. 642. Wills, Gifts, Estates, and Trusts (5) A Estate planning including consideration of intestacy and probate law, taxation of estates and gifts, and the use of trusts. Prerequisite: Acctg 544. 645. IRS Practice and Procedure (5) S Audit, appeal, and litigation strategy and procedure applicable to federal income tax matters. A simulated case involving drafting of appropriate documents will be an integral part of the course. Prerequisite: MPACC 640. 646. Advanced Corporate Taxation (5) W A study of the income taxation of corporations with emphasis on corporate formation, distributions, liquidations, and reorganizations. Prerequisite: MPACC 640. 647. Advanced Partnership Taxation (5) S A study of the income taxation of partnerships including formation, distributions, purchase and sale of partnership interest, etc. Prerequisite: MPACC 640. 655. Audit Techniques and Cases (5) A The application of generally accepted auditing standards to auditing cases. Also, a study of auditing research techniques and a study of contemporary issues related to auditing. Prerequisite: Acctg 552. 657. Auditing EDP Systems (5) W Methods, techniques, controls, and procedures used in the audit of computerized accounting systems. Prerequisite: Acctg 552. 659. Audit Sampling and SEC Accounting (5) S Applications of statistical and non-statistical sampling methods to auditing including judgment sampling, attribute sampling, ratio, difference, and mean per unit estimation, monetary unit sampling, and analytical tests. The history, impact, and filing requirements of Securities and Exchange Commission are examined. Prerequisite: Acctg 552. 661. Advanced Accounting Information Systems (5) An advanced study of accounting information systems including general ledger, accounting database management, and management query systems. Course integrates projects and case studies where applicable. Prerequisite: Acctg 375. 675. Accounting and Communication (5) A study of accounting research methodologies and analytical techniques integrating methods of communicating the results of analyses and research accomplished. 680. Independent Study (1-5) Individual work or work in small groups, by arrangement, on special topics not included in the announced course offerings. Prerequisite: Approval of graduate coordinator and instructor. 699. Lecture Seminar (1-5) Lecture and discussion of current accounting topics by individuals from business and industry. iyjj UNDERGRADUATE ACCOUNTING COURSES-ACCTNG 101. Practical Accounting and Taxes (3) A conceptual look at financial accounting and federal taxes as they relate to the individual's personal life. Designed for non- accounting majors. 201. Elementary Financial Accounting I (3) Su, A, W, S Introduction to the basic accounting cycle for service and merchandising companies plus consideration of selected balance sheet topics. 202. Elementary Financial Accounting II (3) Su, A, W, S Continuation of Acctg 201 including discussion of remaining balance sheet topics and consideration of basic principles of accounting for corporations and partnerships. Prerequisite: Acctg 201. 230. Managerial Accounting (3) Su, A, W, S Analysis of cost behavior and the role of accounting information in the planning, controlling, and decision-making processes of a business enterprise. Prerequisite: Acctg 201, and Math 105 or math ACT score of 19 or above. 289. Cooperative Work Experience (1-4) A, W, S Open to students meeting criteria established from time to time by the department and on file either in the department or the cooperative education office. Provides academic credit for on- the-job experience. Grade and amount of credit will be determined by the department. Prerequisite: Instructor approval. 292. Short Courses, Workshops, Institutes, and Special Programs (1-4) Consult the quarterly class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. All students must complete the Business Foundations requirements to register for all accounting courses numbered 301 or above. Prerequisites other than Business Foundations courses must also be taken by all students. 311. Intermediate Financial Accounting I (3) A, W, S Introduction to the accounting profession, standard setting process, and financial accounting concepts. Thorough study of the balance sheet, income statement, statement of retained earnings, and statement of cash flows as well at time value of money. Prerequisites: Acctg 202, 230, Management 320; Business Foundations. 312. Intermediate Financial Accounting II (3) A, W, S Accounting for cash, temporary investments, receivables, inventories, current liabilities, plant assets, and intangible assets. Prerequisite: Acctg 311; elective communications course; Business Foundations. 313. Intermediate Financial Accounting III (3) A, W, S Accounting for long-term liabilities, stockholders' equity, dilutive securities, investments in securities and funds, and revenue recognition. Prerequisite: Acctg 312; Business Foundations. 330. Cost Accounting I (3) A, W Cost determination for budgeting, product costing, standard costing, and decision making in the manufacturing process. Prerequisites: Acctg 202, 230; Quant 261; Mgmt 320; Business Foundations. 340. Taxation of Individuals (3) A, W Basic concepts of gross income, expenses, deductions, credits and computation of tax for individual taxpayers. Prerequisites: Acctg 202, 230; Mgmt 320; Business Foundations. 344. Tax Special Topics (3) W, S Property transactions including capital gain provisions. Use of tax forms for individuals and computer applications in tax planning and preparation. Prerequisite: Acctg 340; Business Foundations. 375. Accounting & Information Systems (3) A, S Analysis, design, and implementation of accounting information systems with special emphasis on an understanding of accounting cycles, internal controls in both manual and computerized environments, and data flows associated with basic economic entities of the organization. The course integrates computer applications, case studies and emphasizes oral and written communication skills. Prerequisite: Acctg 311; Business Foundations. 451. Auditing Concepts I (3) A, W Introduction to auditing, generally accepted auditing standards, professional responsibilities, evidence, working papers, internal control, tests of compliance. Prerequisites: Acctg 312, 375; Mgmt 320; Business Foundations. 480. Independent Study (1-4) Individual work or work in small groups by arrangement, on special topics not included in the announced course offerings. Prerequisite: Instructor approval. . 489. Cooperative Work Experience (1-4) A continuation of Acctng 289. Prerequisite: Instructor approval. 492. Short Courses, Workshops, Institutes, and Special Programs (1-4) Consult the quarterly class schedule for the current offering under this number. The specific title and credit authorized will appear on the student transcript. 513. Consolidations (3) A, S Consideration of business combinations (mergers, consolidations, and stock acquisitions) with special emphasis on pooling and purchase methods of accounting for business combinations. Prerequisite: Acctg 312; Business Foundations. 514. Governmental Accounting (3) Su, S Accounting and reporting for federal, state, and local government units, hospitals, universities, colleges, voluntary health and welfare organizations and other not-for-profit entities. Prerequisite: Acctg 312; Business Foundations. 515. Financial Accounting Theory (3) W, S A study of various approaches to accounting theory using the scientific approach as a standard for comparison and discussion. Prerequisite: Acctg 313, 330, 344, and 451. 531. Cost Accounting II (3) W, S A continuation of Accounting 330 with emphasis on cost allocation and process costing. Cost management information systems design using cases and projects. Prerequisite: Acctg 330; elective communications course; Business Foundations. 544. Introduction to Corporate & Partnership Taxation (3) A, S A comparison of alternative forms of conducting a business. The tax effects of choosing a C corporation, S corporation, partnership or sole proprietorship are explored. Prerequisite: Acctg 344; Business Foundations. 552. Auditing Concepts II (3) W,S Audit sampling, substantive testing of account balances, additional working paper techniques, reporting and review services, and working in the SEC environment. Prerequisite: Acctg 451; Business Foundations. Student Services Interdisc. Programs Applied Science & Technology Arts& Humanities Business & Economics Education Health Professions Science Social & Behavioral Sciences 142 143 Continuing Education