ACCT 2101 Principles of Accounting I
Credit Hours 3.0
Description

CSP: 1, 2, 7.
In this course, students begin to develop accounting skills for solving business problems using an integrated approach. The integrated approach focuses on the business processes and examines the activities from both an external, financial reporting perspective and an internal, management decision-making perspective. The course incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. Principles of Accounting I concentrates on the planning, performing, and evaluating aspects of the accounting operating processes and includes translating activities into accounting information and solving operating problems using information from the accounting system.

ACCT 2102 Principles of Accounting II
Credit Hours 3.0
Description

Prerequsite: ACCT 2101.
CSP: 1. 2. 7.
In this course, students continue developing accounting skills for solving business problems. The integrated approach focuses on the business processes and examines the activities from both an external, financial reporting perspective and an internal, management decision-making perspective. The course incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. Principles of Accounting II concentrates on the capital resources, reporting and evaluating processes and how they relate to the business organization and strategy. Students analyze information needed for financing and investing decisions and evaluate and report operating outcomes using financial and non-financial perf.

ACCT 4111 Intermediate Accounting I
Credit Hours 3.0
Prerequisites Grade of B or higher in both ACCT 2101, ACCT 2102, BCOM 3950 Requirements: Must meet RCB upper division course requirements and 45 semester hours
Description

CSP: 1, 2, 6.
Students will learn the environmental and theoretical structure of financial accounting, the accounting process, and preparation of an income statement, balance sheet and statement of cash flows. Students will also learn to measure income, do profitability analysis, apply time value of money concepts to financial accounting measurements, account for cash, receivables and inventories, and learn to research financial accounting issues using the FASB Codification Database.

ACCT 4112 Intermediate Accounting II
Credit Hours 3.0
Prerequisites Grade of B or higher in both ACCT 2101, ACCT 2102, grade of C- or higher in ACCT 4111, MGS 3100
Description

Requirements: Must meet RCB upper division course requirements and 45 semester hours.
CSP: 1, 2, 6.
Students will learn how to account for the economic resources and liabilities of an enterprise. Topics studied will include operational assets, investments, current liabilities, bonds, and leases. Students will also learn rudimentary financial statement analysis pertaining to these topics, analyze real world cases and learn to research financial accounting issues using the FASB Codification Database.

ACCT 4113 Intermediate Accounting III
Credit Hours 3.0
Prerequisites Grade of B or higher in both ACCT 2101, ACCT 2102
Description

Grade of C- or higher in ACCT 4111 and ACCT 4112.
Requirements: Must meet RCB upper division course requirements and 45 semester hours.
CSP: 1, 2, 6.
Students will study accounting for income taxes, pensions, shareholders equity, share-based compensation, accounting changes, error corrections, and derivatives. Students will also learn the computation of earnings per share and the preparation of a complex statement of cash flows. Students will also learn rudimentary financial statement analysis, analyze real world cases pertaining to these topics and learn to research financial accounting issues using the FASB Codification Database.

ACCT 4210 Cost/Managerial Accounting
Credit Hours 3.0
Prerequisites ACCT and non-FIN majors: B in both ACCT 2101 and ACCT 2102; FIN majors: FI 4000 or prerequisite above.
Corequisites Must meet RCB upper division course requirements and 45 semester hours. CSP: 1, 2, 4, 6, 7.
Description

Students study the information needed by managers to plan, monitor, and improve their critical processes, products, and services. This course stresses the application of information technologies to tasks such as measuring costs to produce, market, and deliver products and services; planning via flexible budgets and cost-volume-profit analysis; implementing activity-based management systems; and measuring and performance. Students communicate implications of their analyses to stakeholders using database, spreadsheet, and word processing skills.

ACCT 4310 Accounting Information Systems
Credit Hours 3.0
Prerequisites CIS 2010, ACCT 4210
Description

CSP: 1, 2, 3, 4, 5, 6, 7, 8.
This course develops skills required by accountants users, managers, designers, and evaluators of information systems in e-business environments. The skills include choosing, extracting, and analyzing information to solve business problems, modeling technology-enabled business processes, developing information systems, and designing and evaluating internal control in e-business environments.

ACCT 4389 Directed Readings in Accounting
Credit Hours 1.0 TO 3.0
Prerequisites ACCT 2101, ACCT 2102, minimum grade of B in each, consent of instructor
Description

Requirements: Must meet RCB upper division course requirements and 45 semester hours.

ACCT 4390 Case Studies in Taxation
Credit Hours 3.0
Prerequisites ACCT 4510 and 2.8 or higher GPA; or consent of the instructor.
Corequisites Must meet RCB upper division course requirements and 45 semester hours.
Description

In this course students will use real world cases to identify tax accounting and tax planning issues in unique fact patterns, select and apply appropriate tax laws to unique fact patterns and make decisions requiring knowledge of the tax law and its effect.

ACCT 4391 Field Study in Accounting
Credit Hours 3.0
Description

(May be repeated once.) Prerequisitie: ACCT 4112; enrollment as an under- graduate accounting major with a 3.0 or higher GPA; consent of instructor.
Requirements: Must meet RCB upper division course requirements and 45 semester hours.
CSP: 1,2,4,6,7,8. The field study is a supervised, employer-site learning experience. In this experience, students have the opportunity to apply accounting skills in a professional setting. Students must consult with the instructor or with the School of Accountancy’s Undergraduate Program Coordinator before registering to determine whether their employment internship experiences will qualify for credit.

ACCT 4510 Introduction to Federal Income Taxes
Credit Hours 3.0
Prerequisites Must have senior standing or graduate status
Description

Requirements: Must meet RCB upper division course requirements and 45 semester hours.
CSP: 1, 2, 6.
This course introduces students to the federal tax concepts applicable to sole proprietorships, partnerships, corporations, estates, and trusts. Emphasis is placed on differences between tax and financial accounting concepts. In addition, students are exposed to accounting periods and methods, deferred compensation, tax planning, ethical practices, and tax research.

ACCT 4610 Introduction to Assurance Services-CTW
Credit Hours 3.0
Prerequisites ACCT 4113
Corequisites ACCT 4113
Description

Requirements: Must meet RCB upper division course requirements and 45 semester hours.
CSP: 1, 2, 3, 4, 5, 6, 7.
This course satisfies critical thinking through writing requirements.
This course develops students’ knowledge of auditing, attest, and assurance services in traditional and e-business environments. Topics include the role of such services in society, evidence relevance and reliability, materiality, risk and control, information integrity, and methods of verification.