3000

This course serves as an introduction to the accounting profession with an emphasis on career planning and professional development. Students will examine issues such as ethics, professional conduct, career options, and professional designations as they relate to the accounting profession.

Prerequisites: ACCT 2101 and ACCT 2012 with a grade of C or better. Expanded study of financial accounting theory of standards, conceptual framework, accounting cycle, income statement, balance sheet, statement of cash flows, time value of money, leases, cash and receivables, and inventories.

Prerequisite: ACCT 3101 with a grade of C or better. Continuation of ACCT 3101. Topics include acquisition of plant assets, depreciation, intangibles, current liabilities, contingencies, long term liabilities, stockholder's equity, dilutive securities, earnings per share, investments, financial accounting for income taxes, and error analysis.

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.

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.

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

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.