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Actg 210 Introduction to Financial Accounting
Prerequisite, Math 104 or equivalent. An introduction to the financial accounting process, the concepts of asset/liability valuation and income measurement, and the preparation and interpretation of financial statements. (Offered every semester.) 3 credits.
Actg 211 Introduction to Managerial Accounting
Prerequisite, Actg 210. An introduction to the use of accounting information in the planning, control, and decision-making functions of management. (Offered every semester.) 3 credits.
Actg 312 Accounting for Business Decisions
Prerequisite, Actg 211. Analysis of accounting and tax information for business decisions. Financial statements analysis. Pro forma financial statements. Cash flow analysis. Credit evaluation. Additional financial and tax reporting issues including reporting in multinational environments. (Offered every semester.) 3 credits
Actg 320 Cost Accounting I
Prerequisite, Actg 211. Theory of cost accounting and cost control for manufacturing and service type entities, including job order and process costing, accounting for by-products and joint costs, and developing a master budget. (Offered fall semester.) 3 credits.
Actg 321 Cost Accounting II
Prerequisite, Actg 320. Theory of cost accounting and cost control relating to materials, labor, and overhead; variance analysis; management utilization of cost information in overall evaluation of business performance. Activity-based accounting, break-even and variable costing techniques, and accounting for non-routine business decisions. (Offered spring semester.) 3 credits.
Actg 330 Intermediate Financial Accounting I
Prerequisite, Actg 211. A comprehensive examination of financial accounting and reporting. Topics include the conceptual framework, financial accounting systems, preparation and presentation of financial statements, revenue recognition, cash and receivables, inventory, plant assets and intangibles. (Offered fall semester.) 3 credits.
Actg 331 Intermediate Financial Accounting II
Prerequisite, Actg 330. A continuation of Actg 330. Topics include bonds and other long-term liabilities, leases, pensions and other post-retirement benefits, deferred income taxes, stockholders’ equity, earnings per share, investments in securities of other companies, and a review of the cash flow statement. (Offered spring semester.) 3 credits.
Actg 440 Advanced Financial Accounting
Prerequisite, Actg 331. Advanced topics in financial accounting and reporting, including business combinations and consolidated financial statements, reporting by multinational companies, segment reporting, bankruptcy and reorganization, and government and not-for-profit accounting. (Offered spring semester.) 4 credits.
Actg 450 Federal Income Tax
Prerequisite, Actg 211. Federal income tax related primarily to individuals. Included are concepts of income, deductions, credits, and capital gains and losses. (Offered fall semester.) 3 credits.
Actg 451 Advanced Federal Income Tax
Prerequisites, Actg 211 and 450. Federal income tax law related to partnerships, corporations, Subchapter S corporations, and an overview of Federal estate and gift taxes. (Offered spring semester.) 3 credits.
Actg 460 Auditing
Prerequisite, Actg 330. Auditing theory issues examined are: the purpose of auditing, ethics, legal liability, the auditor’s opinion and alternative forms of reporting. The audit practice issues covered include: evidential matter, audit planning and documentation, review of internal control, use of statistical methods, and auditing in the computer environment. (Offered fall semester.) 3 credits.
Actg 461 Audit Systems Lab
Prerequisite, Actg 460. Application of audit theory to completion of an audit. Text readings are combined with audit practice set to give a detailed understanding of the audit process. (Offered fall semester.) 1 credit.
Actg 496 Special Topics in Accounting
In-depth study of a specific area; content of course determined by interested student and instructor. May be repeated once. 3 credits.
Actg 499 Independent Study
Prerequisite, approval of petition. For students who wish to pursue a special area of study not included in the curriculum. (Offered every semester.) 1-3 credits. Maximum of 6 credits.
Graduate Courses
Actg 502 Accounting Information Analysis
Emba 600 Financial Information Systems
Actg 602 Accounting for Management Decisions
Actg 630 Financial Reporting and Analysis
Actg 696 Special Topics in Accounting
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