Emphasis on record keeping, double entry accounting, and financial statement preparation. This is a suggested elective, preparatory course for Accounting I–Financial. Completion of Accounting 2103 precludes enrollment in this course.
Accrual accounting for businesses covering basic accounting theory, corporate stocks, bonds, and classified financial statements.
A first course in managerial accounting with emphasis on accounting tools for managers. Topics covered include: cost accounting, break-even point, profit analysis, variable costing, budgeting, cash flow, differential analysis, responsibility accounting, financial ratios, stocks, and bonds. Prerequisite: ACCT 2103.
Analyzes valuation and other theoretical problems in accounting for cash, temporary investments, receivables, inventories, longterm investments, plant and equipment, and intangible assets. Prerequisites: ACCT 2103, ACCT 2203, ECON 2123, BADM 3113, and BADM 2843.
Analyzes stockholders’ equity, dilutive securities, investments, issues related to income determination including revenue recognition, accounting for income taxes, pensions, leases and error analysis, preparation and analysis of financial statements, including price level changes and statement of changes in financial position. Prerequisite: ACCT 3113.
Provides the students with basic cost principles, job order costing, process and joint costing, and estimated costs. Prerequisites: ACCT 2103, ACCT 2203, ECON 2123, BADM 2843, and BADM 3113.
Surveys current individual income tax laws. Topics include filing requirements, includable income, adjustments, itemized deductions, and tax credits. Prerequisite: ACCT 2203.
The design and development of accounting systems and data uses. Prerequisite: ACCT 2203.
Provides an understanding of the concepts associated with audits that go beyond the traditional financial audit. These audits have been described by various names such as: operational audits, program audits, management audits, and performance audits. Prerequisite: ACCT 2203.
An examination of the processes conducted by independent, internal, and governmental accountants including the standards and procedures applied in the examination of financial statements for the purpose of rendering an opinion on them. Theoretical concepts of materiality, audit risk, and evidential matter are explored, along with the auditor's understanding of controls in a sophisticated technological environment. Prerequisite: ACCT 3123.
An activity course involving the study of accounting processes and procedures used by state and local governmental units and other selected not-for-profit entities. Prerequisite: ACCT 2203.
Studies the development of information and evidence needed to conduct a fraud examination. Examines investigative processes including interviewing, taking statements, examination of public records, tracing false transactions, analyzing internal and external fraud schemes, and writing the investigative report. Prerequisite: ACCT 4313.
The study of occupational fraud and abuse including asset misappropriation, corruption, and fraudulent statements. Develops an understanding of fraud examination methodology, and sets forth the schemes used by executives, managers, and employees to commit fraud against their organizations. Reviews the internal controls necessary to deter fraud, the different types of fraud, and effective prevention, detection, and investigative actions. Prerequisite: ACCT 4313.
This course examines the causes of crime with a focus on whitecollar crime, organizational crime, and occupational crime. Fraud prevention programs, punishment, and the criminal justice system are studied. The ethics section covers ethical issues faced by the fraud examiner and the Association of Fraud Examiners (ACFE) code of ethics. Prerequisite: ACCT 4313.
A study of the statutes and common law principles involved in prosecuting fraud. The course includes an overview of the United States legal system, the Federal Rules of Civil and Criminal Procedures, and the Federal Rules of Evidence. Legal Elements examines the laws related to fraud, individual rights during an examination, criminal prosecution for fraud, the civil justice system, basic rules of evidence, and testifying as an expert witness. Prerequisite: ACCT 4313.
Supervised professional-level accounting assignment with a business firm, government agency, or not-for-profit agency. Prerequisites: ACCT 3113 and instructor’s permission.