Intermediate Accounting I - ACC299

Credits: 4.5
Prerequisites: BUS 122 or Experience

This course provides an in-depth study of accounting theory and a review of the accounting cycle. Concentrates on the preparation of financial statements, the valuation of cash and temporary investments, receivables, and accounting for inventories. Refers to pronouncements of the Financial Accounting Standards Board (FASB).

Intermediate Accounting II - ACC300

Credits: 4.5
Prerequisites: Intermediate Accounting I

This course covers the accounting for intangible assets, current and non-current liabilities, stockholders’ equity, investments, income taxes, compensation, leases, additional reporting issues, and discounted cash flows. The material refers to pronouncements of the Financial Accounting Standards Board and the
American Institute of Certified Public Accountants.

Intermediate Accounting III - ACC301

Credits: 4.5
Prerequisites: Intermediate Accounting II

This course is an extension of ACC 304, Intermediate II. Topics covered include the accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases; accounting changes and error analysis; preparation of the statement of cash flows; and full disclosure in financial reporting.
The material refers to pronouncements of the Financial Accounting Standards Board and the American Institute of Certified Public Accountants.

Cost Accounting 4.5 - ACC330

Credits: 4.5
Prerequisites: Accounting II

This course covers accounting procedures relating to the process cost system, the estimated cost system, and the standard cost system. Examines the accounting for by-products and includes comprehensive coverage of budgeting for all areas of business enterprise: sales, production, commercial expenses, capital investments, and forecasting.

 

Auditing - ACC335

Credits: 4.5
Prerequisites: Intermediate Accounting II

This course covers theory of auditing, including the educational and moral qualifications for auditors, as well as the role of the auditor in the American economy. Emphasizes professional standards, professional ethics, and the legal liability of auditors. Comprehensively covers planning and designing the audit program, gathering and summarizing evidence, and internal control.

Non-Profit/Municipal Accounting - ACC350

Credits: 4.5
Prerequisites: Intermediate Accounting II

This course analyzes accounting procedures peculiar to non-profit organizations and municipalities. It illustrates statements commonly prepared for each type of organization, fund, and account group. The course also encompasses GAAP standards and reporting requirements that pertain to non-profit organizations and GASB standards and reporting requirements that relate to government accounting.

Advanced Accounting - ACC410

Credits: 4.5
Prerequisites: Intermediate Accounting II

This course covers accounting for home office and branches, business combinations, and consolidations. It provides a continuation of the preparation for the CPA examination as well as various techniques for solving some of the more complex problems in the business environment.

Advanced Federal Taxation - ACC460

Credits: 4.5
Prerequisites: BUS 122

This course includes a comprehensive study of the federal income tax structure and the practical application of income tax accounting to specific problems as related to individuals and proprietorships. Emphasizes the general filing status, includable and excludable income, analysis of the categories of itemized and other deductions, tax treatment of sales and exchange of property, available depreciation methods and recapture provisions. Introduces the alternative minimum tax on individuals, the earned income credit, child care credit, and credit for the elderly.

Accounting Capstone: Senior Seminar in Accounting - ACC490

Credits: 4.5
Prerequisites: Student must complete at least 160 out of 180 Qtr Credit Hours OR take the course during the final quarter of their program

This course is designed to aid the student in synthesizing and applying knowledge gained in earlier courses and to conduct applied professional research in accounting. Discussion questions, exercises, and research cases will be assigned and reviewed from the research textbook. The initial class sessions will also be used to assist the students to define a research project, develop a research proposal, and initiate a research effort. The final report will be defended by the student in a presentation to the instructor.

Introduction to Business - BUS100

Credits: 4.5
Prerequisites: None

This course provides a background on business and management. Students will discuss human relations, organizational structure, communications, technology in business, and strategic planning.

 

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Principles of Accounting I - BUS112

Credits: 4.5
Prerequisites: None

This course is an introduction to the basics of accounting procedures. Topics include, accounting techniques and cycles, billings, balance sheets, and financial statements.

Principles of Accounting II - BUS122

Credits: 4.5
Prerequisites: BUS112

This course expands the students knowledge of preparing balance sheets and financial statements. The student will prepare general ledger entries, prepare payroll, and discuss budget control.

Business Law - BUS200

Credits: 4.5
Prerequisites: Student must take any 100 level course beforehand

This course is an introductory to law and ethics and outlines the ethical responsibilities managers face when conducting business. This course includes vulnerability to lawsuits and litigation. American and international perspective and interpretations of laws and ethical standards are discussed.

Business Communications - BUS220

Credits: 4.5
Prerequisites: None

This course prepares the student for communication in the workplace. The student will prepare memorandums, letters, proposals, presentations, newsletters, and flyers. Discussions will focus on information exchange in and outside of the organization. Students presentations will be critiqued on message intended and message received.

Principles of Economics - BUS250

Credits: 4.5
Prerequisites: BUS100 or Equivalent

This course examines supply and demand, market demand and elasticity, cost theory, market structures, pricing theory, and consumer behavior. Regulation, antitrust policy, and income distribution are also discussed.

Financial Management - BUS300

Credits: 4.5
Prerequisites: BUS122 or Equivalent

This course teaches the concepts and skills of financial planning within a business. Concepts covered include how to use financial statements and how to plan appropriate action. Specific topics are preparing budgets, analyze investment options, and assess risk and return of financing business endeavors.

Taxation Principles - BUS320

Credits: 4.5
Prerequisites: BUS122 or Equivalent

This course provides a sufficient understanding of the tax environment to evaluate business transactions. Fundamental tax concepts are applied to a variety of business, investment, employment, and personal transactions. Topics include business formation, capital expenditures, employee and executive compensation, international and multi-state operations and disclosure.

Managerial Accounting - BUS340

Credits: 4.5
Prerequisites: None

This course covers financial accounting concepts and managerial accounting topics. The course introduces finance and its importance and relevance to business operations. It covers the internal financial environment of a business. Topics include financial statements analysis, cost accounting, job order costing, and process product costing.

Business Ethics - BUS360

Credits: 4.5
Prerequisites: None

This course analyzes basic principles of business ethics, moral reasoning and the capitalistic market economic system. Topics include a framework for moral reasoning, government regulation, ethics of bribery, price fixing, pollution, resource depletion, product safety, consumer protection as well as rights and duties of employees and corporations.

Accounting Information Systems - BUS420

Credits: 4.5
Prerequisites: None

This course focuses on the impact of information technology on accounting including developments in the Internet, electronic commerce, EDI and databases. Additionally, the course provides information on developing, implementing, and maintaining an accounting information system. It also addresses the increasingly competitive business environment and techniques to reap the most value at the least cost.

Computer Office Applications - CIS110

Credits: 4.5
Prerequisites: None

In this course, students learn how to generate word, spreadsheet, database, and presentation documents using the Microsoft Office Professional suite of products. Topics include: editing methods, document merging, templates, document preparation, file naming and storage conventions, backup methods, macros, desktop publishing, object linking and embedding (OLE), and Visual Basic application extensions.