ACCT 2101 Principles of Accounting I
Credit Hours 3.0
Requirements CSP: 1, 2, 7
Description

Principles of Accounting I is an introduction to the principles of financial accounting. The course focuses on analyzing business transactions to chart their effects on the results of operations, the cash flows, and the financial position of businesses organized for profit. Emphasis is placed on using financial information from a decision-making perspective to optimize the outcomes of business decisions. Topics include recording, reporting, and analyzing assets, liabilities, stockholdersÂ’ equity, revenues, and expenses.

ACCT 2102 Principles of Accounting II
Credit Hours 3.0
Requirements CSP: 1, 2, 7
Description

Prerequsite: ACCT 2101.
Principles of Accounting II is an introduction to the principles of managerial accounting. Emphasis is given to the development and use of accounting information to support managerial decision-making in manufacturing, service, and merchandising operations. Topics include managerial concepts and systems, analyses for decision making, and planning and control.

ACCT 4111 Intermediate Accounting I
Credit Hours 3.0
Prerequisites ACCT 2101, ACCT 2102 and BCOM 3950 with grade of B or higher
Requirements Must meet RCB upper division course requirements and 45 semester hours, CSP: 1, 2, 6
Description

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 ACCT 2101, and ACCT 2102 with grade of B or higher and ACCT 4111, and MGS 3100 with grade of C- or higher
Requirements Must meet RCB upper division course requirements and 45 semester hours, CSP: 1, 2, 6
Description

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 ACCT 2101, and ACCT 2102 with grade of B or higher, and ACCT 4111, and ACCT 4112 with grade of C- or higher
Description

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 2101 and ACCT 2102 with grade of B or higher for AC and non-FIN majors or FI 4000 for fin majors or prerequisite above
Requirements 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 infor- mation technologies to tasks such as measuring costs to produce, market, and deliver products and services; plann- ing via flexible budgets and cost-volume-profit analysis; implementing activity-based management systems; and measuring and performance. Students communicate implica- tions of their analyses to stakeholders using database, spreadsheet, and word processing skills.

ACCT 4310 Accounting Information Systems
Credit Hours 3.0
Prerequisites CIS 2010, and ACCT 4210 with grade of C- or higher
Description

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, and ACCT 2102 with grade of B or higher, and consent of instructor
Requirements Must meet RCB upper division course requirements and 45 semester hours
Description
ACCT 4390 Case Studies in Taxation
Credit Hours 3.0
Prerequisites ACCT 4510 and 2.8 or higher GPA or consent of the instructor
Requirements 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 (May be repeated once)
Credit Hours 3.0
Prerequisites ACCT 4112 with a 3.0 GPA or higher and enrolled as an under- graduate accounting major and consent of instructor
Requirements Must meet RCB upper division course requirements and 45 semester hours, CSP: 1 ,2, 4, 6, 7, 8
Description

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. This course may include a Signature Experience component.

ACCT 4510 Introduction to Federal Income Taxes
Credit Hours 3.0
Prerequisites Must have senior standing or graduate status
Requirements Must meet RCB upper division course requirements and 45 semester hours, CSP: 1, 2, 6
Description

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
Description

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.