Accounting Courses (ACCT)

  1. 203 Introduction to Financial Accounting
  2. 204 Managerial/Cost Accounting
  3. 218 Volunteer in Income Tax Assistance
  4. 301 Intermediate Accounting I
  5. 302 Intermediate Accounting II
  6. 303 Accounting Information Systems
  7. 304 Managerial/Cost Accounting II
  8. 308 Income Tax Accounting
  9. 315 Governmental and Non Profit Accounting
  10. 317 SEC Reporting and International Accounting
  11. 318 Business Law II and Tax II
  12. 319 Forensic Accounting
  13. 402 Auditing
  14. 408 Seminar in Accounting
  15. 409 Advanced Accounting
  16. 471 Internship in Accounting
  17. 490 Accounting Preceptorship
  18. 495 Externship in Accounting

203 Introduction to Financial Accounting

4 Credits

This course provides students with an introduction to the basic vocabulary and principles of external financial reporting by corporate business entities and to the basics of financial statement analysis and interpretation for corporations whose stock is traded in established exchanges.

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204 Managerial/Cost Accounting

4 Credits

Students are introduced to the vocabulary and basic principles and concepts of accounting information needed by business managers and others to aid in the planning and control decisions required for the successful operation of a business entity.

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218 Volunteer in Income Tax Assistance

0-2 Credits

Volunteer in Income Tax Assistance (VITA) program is offered in partnership with the U.S. Internal Revenue Service. Volunteers receive training to provide free tax help for low-to-moderate income families who need assistance preparing their tax returns. Students may take this course more than once.

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301 Intermediate Accounting I

4 Credits

This course provides students a more in-depth study of accounting concepts and principles. In addition, the course emphasizes accounting theory, systems, and procedures including the importance of the role of accounting information in ethical decision-making processes of businesses, investors, and others.

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302 Intermediate Accounting II

4 Credits

Topics covered in-depth are current and long-term liabilities, stockholders’ equity, statement of cash flows, financial statement analysis in addition to the use of appropriate computer applications.

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303 Accounting Information Systems

2 Credits

This course studies the concepts of accounting systems, both manual and computer based. Design and analysis in conjunction with internal control are studied to ensure accurate processing of all accounting information.

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304 Managerial/Cost Accounting II

4 Credits

This course includes the study of the various methods used in determining and recording costs of manufactured products. Cost allocation, the preparation of financial statements for a manufacturing enterprise, and the use of cost information for decision-making and performance evaluation are emphasized.

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308 Income Tax Accounting

4 Credits

This course studies federal taxes, with an emphasis on individual income taxes.

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315 Governmental and Non Profit Accounting

4 Credits

A study of different funds used in accounting for governmental entities and not-for-profit entities such as educational institutions, hospitals, and voluntary health and welfare organizations.

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317 SEC Reporting and International Accounting

4 Credits

This course has two parts. The first part provides a study of what is required to prepare form 10-K annual reports, form 10-Q quarterly reports, and form 8-K current reports for publicly traded companies. It also includes a review of current regulatory issues. The second part provides conceptual and practical applications of accounting from a global prospective with special emphasis on managing multinational enterprises.

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318 Business Law II and Tax II

4 Credits

This course provides an analysis of the income tax consequences of the formation, operation and liquidation of corporations, partnerships, estates and trusts. Technical tax research involving federal income tax laws is required.

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319 Forensic Accounting

4 Credits

This course looks at the most common types of occupational fraud and financial statement reporting fraud. It includes an overview of behavioral research associated with persons who commit fraud, the methodology of fraud examination and the implementation of prevention strategies.

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402 Auditing

4 Credits

Auditing theory with some practical applications viewed from an independent auditor’s view. Independent auditor’s ethics are also covered.

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408 Seminar in Accounting

4 Credits

Treatment of certain advanced areas in accounting theory, highly specialized areas, and CPA review.

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409 Advanced Accounting

4 Credits

Designed to provide exposure and understanding to more advanced topics in accounting: corporate acquisitions, consolidated statements, foreign currency transactions, and accounting for non-profit organizations.

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471 Internship in Accounting

1-6 Credits

Practical experience in public accounting, managerial accounting, or government or agency accounting.

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490 Accounting Preceptorship

2-4 Credits

Students assist faculty in teaching a course. Student duties might include tutoring, proctoring, course planning and preparation.

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495 Externship in Accounting

6-12 Credits

Qualified students have an opportunity to receive up to 12 hours of academic credit for supervised professional training and experience in the actual accounting work environment. The externship is an ongoing seminar between the student, the faculty member and the employment supervisor.

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