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 Home < Academics < Undergraduate < Division V < Accounting


Programs offered:
B.S. in Accounting
B.B.A. in Accounting
Minor in Accounting (TU)
Minor in Accounting (EDP)

Please consult the University Bulletin for degree requirements.

Accounting is the language of business. Accounting provides quantitative information, primarily financial in nature, about economic entities that is intended to be useful in making business and economic decisions. Accounting students become acquainted with the sources and uses of financial information and develop the analytical ability necessary to produce and interpret such information. The students learn to observe economic activity; to select from that activity the events which are relevant to a particular decision; to measure the economic consequences of those events in quantitative terms; to record, classify, and summarize the resulting data and to communicate the information in various reports and statements to the appropriate users and decision-makers.

Accounting students gain the conceptual foundation and basic professional skills to begin a career in accounting. There are many attractive career fields including public accounting, industry, government and non-profit organizations. Accounting provides an excellent educational background for anyone going into business. With the skills gained from accounting, the student will have an appropriate background for such related careers as financial services, management, industrial engineering, law and others or the ability to pursue graduate education. Internships are available to help prepare students for an accounting career after graduation. The major in accounting will assist the student to prepare for several qualifying examinations in accounting and finance such as Certified Public Accountant (CPA), Certified Management Accountant (CMA), and Certified Financial Analyst (CFA).

The following is a sample of courses offered in Accounting:
ACC 230. Financial Accounting 4 hours
This course is a study of generally accepted accounting principles (GAAP) and other accounting concepts with emphasis on their application in the financial statements of business enterprises. The measurement and reporting of assets, liabilities, and owners’ equity is stressed, along with the related measurement and reporting of revenue, expense, and cash flow. Prerequisite: Sophomore standing or above or approval by the Director of Accounting Studies.
ACC 231. Managerial Accounting 4 hours
This course is a study of the use of accounting information by managers and decision makers within an economic enterprise. Cost analysis for purposes of planning and control is emphasized. Prerequisite: ACC 230.
ACC 332. Intermediate Accounting I 4 hours
This course covers financial accounting topics at an intermediate level. The topics covered are similar to Financial Accounting, but in greater depth. The standards promulgated by the Financial Accounting Standards Board are considered and evaluated. The theoretical foundations of accounting are emphasized. Prerequisite: ACC 231.
ACC 333. Intermediate Accounting II 4 hours
This is a continuation of Intermediate Accounting I with emphasis on advanced topics such as capitalized leases, pension costs, inter-period income tax allocation and accounting changes. Prerequisite: ACC 332.
ACC 334. Cost and Managerial Accounting 4 hours
This course provides an introduction to the financial information required for the managerial activities of planning, directing operational activities, control, and decision making. The course includes the study of the analytical techniques and methodologies used to generate accounting information and the managerial use of accounting information. The topics include cost behavior and estimation, costing of products and services, cost-volume-profit analysis, budgeting, relevant cost analysis, performance evaluation, and pricing decisions. Prerequisite: ACC 231.
ACC 335. Income Tax Accounting: Individuals 4 hours
This course provides an overview of the federal income tax system primarily as it relates to individuals. The study of the federal tax law provides the necessary tax background for a variety of accounting, financial, and managerial careers. Prerequisite: ACC 231.
ACC 336. Income Tax Accounting: Corporations, Partnerships, Estates, and Trusts 4 hours
This course is a study of the federal income tax laws and related accounting problems of corporations and partnerships, with some consideration of estates and trusts. Consideration will be given to the role of taxation in business planning and decision making and the interrelationships and differences between financial accounting and tax accounting. Prerequisite: ACC 335.
ACC 430. Personal Financial Education 2 hours
This course is designed to prepare students for a successful transition to life after college. The course will focus on financial planning and education. It will cover topics such as employer benefits, money management, debt reduction, tax return preparation, insurance, large asset purchases, and investing. Graded on a satisfactory/unsatisfactory basis.
ACC 433. Independent Study in Accounting 1-4 hours
Supervised research on a selected topic. Prerequisite: Submission of a proposed outline of study that includes a schedule of meetings and assignments approved by the instructor, the division chair, and the Provost and Senior Vice President prior to registration.
ACC 434. Internship in Accounting 1-4 hours
An internship is designed to provide a formalized experiential learning opportunity to qualified students. The internship generally requires the student to obtain a faculty supervisor in the relevant field of study, submit a learning agreement, work 30 hours for every hour of academic credit, keep a written journal of the work experience, have regularly scheduled meetings with the faculty supervisor, and write a research paper dealing with some aspect of the internship. Written work should total five pages of academic writing for every hour of credit. An extensive list of internships is maintained by the Career Services Office, including opportunities at PricewaterhouseCoopers, Ernst and Young, Deloitte and Touche, Georgia Pacific, and Miller, Ray, and Houser. Graded on a satisfactory/unsatisfactory basis. Prerequisites: Permission of the faculty supervisor and qualification for the internship program.
ACC 435. Advanced Accounting 4 hours
This course is a study of business combinations and the related problems of consolidating the financial statements of affiliated corporations. The accounting problems related to international business are also covered and governmental accounting is introduced. Prerequisite: ACC 333.
ACC 436. Accounting Control Systems 4 hours
This course is an in-depth study of the application of information systems concepts to the accounting environment. Emphasis is on the processing of data in a computerized environment as well as the controls that are necessary to assure accuracy and reliability of the data processed by an accounting system. Practical implications of accounting information system design and implementation will be investigated through the use of cases and projects. Prerequisites: ACC 231 and CSC 240.
ACC 437. Auditing 4 hours
This course is a study of auditing standards and procedures, including the use of statistical and other quantitative techniques, and preparation of audit working papers, reports, and financial statements. Emphasis is placed upon the criteria for the establishment of internal controls and the effect of these controls on examinations and reports. Prerequisites: ACC 333 and MAT 111.
ACC 438. Accounting Theory 4 hours
This course covers the principles and concepts of accounting at an advanced theoretical level. The emphasis is on critical analysis of the ideas on which accounting practice is based along with an appreciation for the intellectual foundations for those ideas. Prerequisite: ACC 333.
ACC 439. Special Topics in Accounting 4 hours
An intense study of diverse accounting topics under the direct supervision of an accounting faculty member. Prerequisite: Permission of the instructor.

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