3000

ACCT 3101 Intermediate Accounting I

Prerequisites: ACCT 2101 with a grade of C or better, and ACCT 2102 with a grade of C or better. An advanced study of the theory, principles, and procedures of financial accounting. This includes study of the conceptual framework, the fundamental accounting process, financial statements, revenue recognition, the time value of money, and the major accounting and reporting issues relating to current assets.

ACCT 3102 Intermediate Accounting II

Prerequisite: ACCT 3101 with a grade of C or better. A continuation of ACCT 3101 providing advanced study of the current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general purpose financial statements for external users. Topics include the accounting and reporting of long-term assets, current and long-term liabilities, stockholders equity, income taxes, stock based compensation, earning per share, and accounting changes/corrections.

ACCT 3106 Accounting Information Systems

Prerequisites: ACCT 3101 with grade of C or better. A study of the fundamentals of accounting information systems. Major topics include transaction processing, internal controls and the effects of information technology on the accounting profession.

ACCT 3110 International Accounting

Prerequisite: ACCT 2102. A study of the international accounting aspects of managerial accounting, financial accounting, accounting theory, auditing, and taxation. This course may be used to fulfill one of the three required global perspectives overlay requirements.

ACCT 3115 Principles of Taxation I

Prerequisites: ACCT 2101. A study of the federal income tax laws as they relate to individuals.

ACCT 3116 Principles of Taxation I

Prerequisites: ACCT 2101. A study of the federal income tax laws as they relate to individuals.

ACCT 3120 Cost Accounting

Prerequisite: ACCT 2102 with a grade of C or better. An in-depth study of the concepts and practices underlying manufacturing, merchandising, and service firms' internal management of accounting information systems. The course focuses on the development and use of accounting data for (1) determining product costs, (2) making management decisions, (3) planning and controlling operations, and (4) performance evaluations.