Acct 115 - Principles of Accounting I (3-0-3)
Basic accounting concepts, documents, work sheets, ledgers, and procedures for keeping accounts. Emphasis given to inventory and job order accounting methods.

Acct 116 - Principles of Accounting II (3-0-3)
Prerequisite: Acct 115. A continuation of Acct 115. Valuation, depreciation, costing methods, overhead accumulations, and distribution. Emphasis given to standard costs, cost estimating and budgets.

Acct 117 - Principles of Financial Accounting (3-0-3)
This is an introductory course designed to develop fundamentals of financial accounting-a process of identifying, recording, and communicating economic events of an organization. This course will provide students with an opportunity to develop skills in applying financial accounting principles to record basic economic transactions, summarize and present such transactions in financial statements as well as analyze reported accounting information by using ratios. Effective From: Fall 2009

Acct 215 - Managerial Accounting (3-0-3)
Prerequisites: Acct 116 or Acct 117. This course introduces fundamentals of cost and managerial accounting, including an introduction to job orders and process costing systems, cost allocation, cost behavior, managerial decision models, cost and budgetary planning and control, standard costing, analysis of variance, and responsibility accounting. The course is designed to develop the fundamentals of managerial accounting and provide students with a working knowledge of how accounting data are used by management in planning, decision-making and operational control. Effective From: Fall 2009

Acct 315 - Accounting for Managerial Decision Making (3-0-3)
This course wil concentrate on management decisions and the contribution of accounting toward making these decisions. Emphasis is upon using accounting information to solve business problems.

Acct 317 - Managerial Accounting (3-0-3)
Prerequisites: Acct 115, Acct 116. The techniques of evaluating labor, material and overhead costs. Rate of return, variance analysis, and break-even analysis.

Acct 325 - Managerial Accounting II (3-0-3)
A study of the concepts and techniques used by cost accountants to assist decision-makers within the organization. In-depth, real-world scenarios will be discussed including process accounting, job-order accounting, measuring quality costs, activity-based costing, and evaluating performance. Students will be introduced to methods currently being used by American busiensses, including service firms, as well as manufacturers. Effective From: Spring 2010

Acct 415 - Auditing (3-0-3)
An examination of current auditing theory and procedures employed in carrying out the audit. The course will cover the life cycle of the audit from accepting an audit, gathering evidence to giving an opinion on a company's financial reports. Effective From: Spring 2010

Acct 515 - ManagerialAccounting (3 credits)
Case study approach to accounting issues that have an impact on management decision making: nature of managerial accounting, cost behavior, cost-volume-profit analysis, full costing and its use, standard costs, variances, differential cost analysis, and responsibility accounting.

Acct 610 - Internal Auditing Concepts and Procedures (3 credits)
The entire internal audit function including planning, surveying, audit performance, work paper documentation, reporting, standards, controls, sampling, and fraud detection.

Acct 615 - Management Accounting (3 credits)
Builds on traditional concepts of managerial accounting (break-even analysis, alternate choice decisions, profit planning, and transfer pricing) and develops the skills that an executive needs in strategic cost analysis. Explores strategic decisions of value chains and activity-based management. Emphasis on using managerial accounting data in executive planning and control.

Acct 630 - Concepts and Applications of Control (3 credits)
Examines the need for and implementation of internal controls to protect corporate assets. Emphasizes the role of the controller in the organization.

Acct 650 - Operational Auditing (3 credits)
Stresses the functions of the auditor in assessing the effectiveness and efficiency of operations. Includes such areas as environmental auditing, auditing the human resource management function, auditing OSHA, psychological impact on internal auditors, auditing in a just-in-time environment, ethics, and auditing for fraud. Financial areas are discussed only to the extent of their operational impact.

Acct 670 - Seminar in Accounting Theory (3 credits)
Focuses on contemporary areas relating to accounting theory. Taught from the viewpoint of the corporate controller.

Acct 680 - Seminar in Auditing (3 credits)
Discusses contemporary auditing topics as they impact on management control and decisions.

Acct 690 - Seminar in Taxation (3 credits)
Focuses on contemporary issues in taxation as they impact on the corporate decision making process.