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Accounting - Fall 2014

ACCT 225-Financial Accounting.
Meermans, Lindsay  
4 semester hours.

Prerequisite: Math Placement Level 22
Provides an overview of the financial accounting reporting process with a primary focus on the analysis of economic events and their effect on the major financial statements (balance sheet, income statement and statement of cash flows).  The fundamental principles and applications for financial reporting of the corporate business organization are presented with a balanced perspective on the practice, theory and conflicts in current accounting practice.  The course objectives are to present the accounting model, process of measurement, data classifications and terminology needed to effectively use and prepare financial statements.  Every year

ACCT 226- Managerial Accounting.
Meermans, Lindsay
 4 semester hours.

Prerequisite: ACCT 225
Managerial accounting explores the various techniques for the preparation and analysis of accounting information for organizational planning and control.  The development of critical thinking skills is necessary to understand the process of reporting information for people to use rather than following a set of rules or guidelines.  The fundamental concepts of cost, decision-making, planning and performance evaluation in a managerial environment are presented.  In-class discussions and problem solving are utilized to gain greater understanding of the application of managerial accounting.
Every year.

ACCT 325- Intermediate Accounting I
Fenimore, John
4 semester hours

Prerequisite: ACCT 225
This course is the first of a two-course sequence in corporate financial reporting which examines the theoretical basis for financial accounting concepts and principles emphasizing income measurement and accounting for assets. The traditional financial accounting topics include the recent developments in accounting valuation and reporting practices promulgated by professional accounting organizations and implemented by practitioners in public and private accounting. The objective of this course is to provide a rigorous introduction to the methodology and logic behind the procedures and principles followed in the development of accounting information. Every year.

ACCT 426- Federal Taxation
Fenimore, John
4 semester hours.

Prerequisite: ACCT 225 
Comprehensive coverage of the relevant tax code and regulations as they pertain to the individual taxpayer, as well as coverage of all major developments in Federal Taxation. Additionally, an overview of tax concepts which apply specifically to corporations and partnerships is presented. Alternate years

ACCT-490. Independent Study.
Staff
 Variable credit.

Project within the accounting field individually arranged by student and professor.
Offered as required.

ACCT-491. Internship.
Staff
 Variable credit.

Internship experience within the accounting field. Prerequisite: minimum 2.7 GPA in
major and overall, 75 semesters hours completed by start of internship, completion of the accounting courses on which the internship is based with a minimum C grade, learning 18 objectives approved by accounting professor and on-site supervision by a business-level employee. Offered as required.

ACCT 499 Honor Thesis/Project
Staff
Variable credit

Prerequisite: Declared major in Accounting, 3.500 GPA, 3.500 GPA in Accounting classes, and approval of the Business Department Chair.
Thesis within the accounting field individually arranged by student and professor.
Offered as required.

 

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