Cash flow and financial statement analysis and fundamental managerial accounting principles related to product costing and use of information in organizational decision-making. (Formerly ACCT 2013) Prerequisite: Sophomore Standing

LCCN: CACC 2213

Fundamental transaction recognition and recording for corporations with special emphasis on the balance sheet and income statement. Prerequisites: Completion of all developmental requirements and sophomore standing, or permission of department head. (Formerly ACCT 2012) Prerequisite: Sophomore Standing.

LCCN: CACC 2113

The integration of basic software programs into the accounting curriculum and the use of typical accounting software programs to reinforce accounting concepts in an interactive case setting. Not applicable to a major or minor in Finance. Prerequisite(s): minimum grades of “C” in ACCT 2020 and 2030 and CSCI 1070, and junior standing. F, Sp

Identification of distinct information systems knowledge required by accountants. Survey of effect of computers on accounting systems. Analysis of internal controls and cycles of accounting systems, both manual and computer. Prerequisite(s): ACCT 2020 and 2030, CSCI 1070. F, Sp

First in a two-course sequence intended to study the theory and application of financial reporting for business entities. Prerequisite(s): minimum grade of “C” in ACCT 2020 and ACCT 2030, satisfactory performance on introductory assessment examination, and junior standing. F, Sp, Sum

Second in a two-course sequence intended to study the theory and application of financial reporting for business entities. Prerequisities: minimum grade of "C" in 3010 and junior standing. F, Sp, Sum

Basic concepts and procedures involved in accounting for raw materials, direct labor, and manufacturing overhead in job order, process, and standard cost accounting systems. Prerequisite(s): minimum grade of “C” in ACCT 2020 and ACCT 2030; junior standing.

LCCN: CACC 3113

The Federal Income Tax Law; preparation of returns for individual taxpayers. Prerequisite(s): minimum grade of “C” in ACCT 2020 and ACCT 2030; junior standing. F, Sp

LCCN: CACC 3213

Topics include international GAAP; foreign currency transactions and translations; consolidations; and other advanced accounting issues. Prerequisite: Minimum grade of "C" in 3011. F, Sp

Auditing theory and procedures. Prerequisites: Minimum grades of "C" in 3008 and 3010. F, Sp

LCCN: CACC 3313

Income tax applicable to partnerships and corporations; various other taxes; research of tax problems. Prerequisite: Minimum grade of "C" in 3030 or permission of department head. Sp

LCCN: CACC 3223

Accounting, reporting, and auditing as related to governmental and other not-for-profit organizations. Prerequisites: Minimum grade of "C" in 3010; credit or enrollment in 3011. F

Use of accounting information for decision making in business and governmental organizations. Intended for graduate students having no previous credit in accounting courses. Not applicable as an elective toward the MBA.