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Accounting Course Descriptions

ACCT 2110: FINANCIAL ACCOUNTING (4 credits)

This course is an introduction to accounting, which will enable you to achieve a basic working knowledge of accounting and its uses. Emphasis is placed on the need to read and interpret financial statements. Accounting theory and uses of accounting information are integrated with the conceptual framework and social role of accounting. Problem solving, ethical issues and computer skills are an integral part of the course. A major goal of the course is to develop your critical-thinking skills. Also offered in Weekend College.

ACCT 2130: MANAGERIAL ACCOUNTING (4 credits)

This course emphasizes the use of accounting information to help make managerial decisions. It also covers the basics of cost accounting techniques, budgeting and the use of accounting information for management planning and control. This course helps you develop your critical-thinking and computer-spreadsheet skills. Also offered in Weekend College. Prerequisites: ACCT 2110 with a grade of C- or better.

ACCT 3110: INTERMEDIATE ACCOUNTING I (4 credits)

You will study accounting theory as it relates to principles and the processes of accounting for, and reporting on, business operations. All categories of assets and liabilities are covered. You are required to do extensive research work and problem solving. You will employ critical thinking, Excel and ethical decision-making skills. Also offered in Weekend College. Prerequisites: ACCT 2110 or ACCT 2130 with a grade of B or better.

ACCT 3120: INTERMEDIATE ACCOUNTING II (4 credits)

A continuation of ACCT 3110. You will study the remaining balance sheet accounts with special emphasis on the capital structure of corporations. In addition, complex accounting matters such as investments, tax allocation, pension applications, lease capitalization, accounting changes and error corrections are reviewed. One of the key objectives is to provide you with the opportunity to develop skills in the analysis of technical accounting issues. Also offered in Weekend College. Prerequisites: ACCT 3110 with a grade of C- or better.

ACCT 3150: INCOME TAX (4 credits)

In this course you will take a theoretical review and analysis of federal individual income tax laws. Tax research and planning are emphasized. You will study applications that stress theoretical understanding and secondarily, the preparation of income tax returns. Also offered in Weekend College. Prerequisites: ACCT 3110 with a grade of C- or better.

ACCT 3210: FINANCIAL MANAGEMENT (4 credits)

This course deals with financial decisions that corporate management must make to maximize stockholder wealth. Key topics you will study include capital budgeting, valuation of financial assets, determination of a firm's cost of capital, interpretation and analysis of financial information, working capital management and impact of financial decisions on a firm's expected return and risk. The course emphasizes the use of library and computer resources to research companies and finance topics. Also offered in Weekend College. Prerequisites: ACCT 2130; MATH 1070 or MATH 1130.

ACCT 4100: ADVANCED ACCOUNTING (4 credits)

In this course you will focus on consolidations and accounting for state and local governments and other not-for-profit organizations. You will cover the basics of consolidations with an emphasis on the differences between profit and not-for-profit accounting and the preparation of financial statements for state and local governments and other not-for-profit organizations. This class is particularly beneficial for you if you are interested in working for state and local governments, other not-for-profits, public accounting firms that audit governmental or other not-for-profit entities or if you are planning to take the CPA exam. You will broaden your accounting skills so that you are prepared to work in a variety of organizations. Prerequisites: ACCT 3110.

ACCT 4120: COST ACCOUNTING (4 credits)

You will study the elements of product costs, including job, process, standard and variable costing systems and procedures. A managerial emphasis is added through inclusion of cost-volume-profit relationships, management uses of financial and cost data, and introduction to Balanced Score Card theory and practice for strategic analysis, CASB pronouncements and other selected topics. You will increase your Excel skills and further develop your decision-making and critical-thinking skills. Also offered in Weekend College. Prerequisites: ACCT 2130, 3110.

ACCT 4130: AUDITING (4 credits)

You will study the independent examination of financial statements and the underlying documents for the preparation of an audit opinion. One of the most important objectives of this course is to provide you with the opportunity to develop skills in critical thinking, exercising judgment, evaluating risks and solving problems. You will complete an actual audit to develop and enhance these skills. You will cover the ethical and legal responsibilities of auditors. This course emphasizes developing your critical-thinking, problem-solving, research and communication skills within an ethical framework. Also offered in Weekend College. Prerequisites: ACCT 3120 with a grade of C- or better.