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Accounting Courses

BUS-A 201 Introduction to Financial Accounting (3 cr.)  [P:BUS X100.]   Provides balanced coverage of the mechanics, measurement theory, and economic context of financial accounting. Strikes a balance between a preparer’s and a user’s orientation, emphasizing that students must understand both how transactions lead to financial statements (preparer’s orientation) as well as how one can infer transactions given a set of financial statements (user’s orientation). Relies on current real-world examples taken from the popular business press. The first part of the course introduces students to the financial accounting environment, financial statements, the accounting cycle, and the theoretical framework of accounting measurement. The second part of the course covers the elements of financial statements, emphasizing mechanics, measurement theory, and the economic environment.

BUS-A 202 Introduction to Managerial Accounting (3 cr.)  [P:BUS A201.]   The course covers the concepts and issues associated with the accounting and the management of business. Particular emphasis is given to understanding the role of accounting in product costing, costing for quality, cost-justifying investment decisions, and performance evaluation and control of human behavior.

BUS-A 311 Intermediate Accounting I (3 cr.)   Provides students with a thorough understanding of the theoretical foundations underlying financial reporting, revenue recognition, and the matching of expenses; financial statement presentation; and accounting for assets. The course’s primary objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Another goal is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives.

BUS-A 312 Intermediate Accounting II (3 cr.)  [P:Bus A311]   Provides students with a thorough understanding of accounting for long-term liabilities and debt investment, stockholders’ equity, and preparation of cash-flow statements. The course’s first objective is to give students the tools necessary to understand and execute appropriate accounting procedures. The course’s second objective is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives.

BUS-A 325 Cost Accounting (3 cr.)  [P:Bus A202]   Conceptual and procedural aspects of management and cost accounting. Product costing, cost control over projects and products, decision making, profit planning, quantitative modeling, activity-based management, and computer applications.

BUS-A 328 Introduction to Taxation (3 cr.)  [P:Bus A202.]   This course examines the fundamentals of federal income taxation. Primary emphasis is on a basic understanding and awareness of the tax law as it applies to individuals. Includes an overview of the taxation of corporations, partnerships, and estates and trusts. The course introduces students to tax research and the various sources of tax law, including the Internal Revenue Code, regulations, administrative pronouncements, and case law.

BUS-A 335 Government and Non-Profit Accounting  (3 cr.)  [P:Bus A311]   Financial management and accounting for nonprofit-seeking entities such as municipal and federal governments, schools, and hospitals.

BUS-A 337 Computer-Based Accounting Systems (3 cr.)  [P:BUS A311 and ECON E280. ]   Impact of modern computer systems on analysis and design of accounting information systems. Discussion of tools of systems analysis, computer-based systems, and internal controls and applications. Focus on microcomputer use.

BUS-A 424 Auditing (3 cr.)  [P:Bus A312]   This course provides students with an understanding of (1) the auditing environment and professional ethics, (2) audit reports and the conditions under which alternatives are used, (3) basic auditing concepts, (4) audit evidence and documentation, (5) analytical reviews, (6) the audit risk model, (7) review and documentation of internal controls, (8) audits of cycles, (9) statistical sampling, and (10) audit objectives and audit procedures for mechanized systems. Emphasis is on the conceptual development of the subject matter, the nature of professional practice, and the technology of auditing.

BUS-A 437 Advanced Managerial Accounting (3 cr.)  [P:BUS A325.]   Objective of course is to provide students with advanced managerial accounting knowledge and skills. Emphasis is on strategic decision making and management control systems. Students will provide case analyses and presentations.

BUS-A 490 Independent Study in Accounting (1-3 cr.)   P: consent of undergraduate program chairperson and instructor. Supervised individual study and research in student’s special field of interest. The student will propose the investigation desired and, in conjunction with the instructor, develop the scope of work to be completed. Written report required.