ACCT 2301 - Principles of Acct I
Hours: 3
An introduction to financial accounting concepts and financial reporting, with the focus being on how decision makers analyze, interpret, and use accounting information. Emphasis is given to how accounting measures, records, and reports economic activities for corporations and on the relationship between accrual and cash flow measures in interpreting accounting information.

ACCT 2302 - Principles of Accounting II
Hours: 3
A study of the role of management accounting and control in business firms with an emphasis on organizational activities that create value for customers. Topics include activity based costing, cost behavior, cost allocation, pricing and product mix decisions, capital budgeting, compensation, benchmarking and continuous improvement, and behavioral and organizational issues. Prerequisites: ACCT 2301.

ACCT 303 - Business Communications for Accountants
Hours: 3
This course focuses on developing students’ abilities to research, analyze and communicate topics in accounting and/or tax by using qualitative and/or quantitative research methodology. Students also learn various effective methods to communicate and will use online accounting and tax research services. Prerequisites: ENG 1301 and ENG 1302.

ACCT 311 - Financial Statement Analysis
Hours: 3
This course is designed to provide an overview of financial statement analysis with a focus on global entrepreneurship. It presents a framework for analyzing business opportunities and risks through the use of financial statement analysis, ratio analysis, trend analysis and valuation methods. Prerequisites: ACCT 2301 with a minimum grade of C.

ACCT 321 - Intermediate Accounting I
Hours: 3
A study of financial accounting principles and procedures essential to the preparation of financial statements with particular emphasis on the corporate form. Topics of coverage include current assets and liabilities, investments and property, plant and equipment. Prerequisites: ACCT 2301.

ACCT 322 - Intermediate Accounting II
Hours: 3
A continuation of the detailed study of financial accounting principles and procedures begun in Accounting 321. Emphasis will be given to accounting for long-term liabilities and investments, stockholders equity, income recognition, leases, accounting changes and errors, and financial reporting and analysis. Prerequisites: ACCT 321.

ACCT 326 - Accounting Information Systems
Hours: 3
This course is an integration of manual and computer-based accounting information systems. The course explores in detail the revenue and expenditure cycles, the general ledger, financial reporting, and management reporting systems. Internal control, fraud, and ethics are integrated throughout the curriculum. Students will be required to solve cases utilizing problem solving techniques and critical thinking. Prerequisites: ACCT 2302 with a minimum grade of C.

ACCT 340 - Income Tax Accounting
Hours: 3
A study of income tax laws. Emphasis is given to the impact of the federal income tax on the individual taxpayer. Various research software and tools are utilized to solve practical tax problems. Prerequisites: ACCT 2301.

ACCT 350 - Introduction to Accounting Analytics
Hours: 3
This course develops foundational skills in data preparation, visualization, and interpretation for decision-making for accountants. This course provides a fundamental understanding of data extraction processes, transformation and loading with an emphasis on data visualization. Prerequisites: ACCT 2301. ACCT 2302. ACCT 311.

ACCT 412 - Cost Accounting
Hours: 3
Cost accounting focuses on understanding cost management concepts. The course explores management controls, performance measures, decision-making, and goal attainment. Prerequisites: ACCT 2302 with a minimum grade of C.

ACCT 421 - Advanced Accounting
Hours: 3
A continuation of the financial accounting sequence. The course emphasizes business combinations, consolidations, and other selected financial accounting topics. Prerequisites: ACCT 322 or approval of faculty.

ACCT 427 - Auditing
Hours: 3
Principles and practices used by public accountants and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. Prerequisites: ACCT 322.

ACCT 430 - Business Ethics for Accountants
Hours: 3
The course will provide a background in the process of ethical reasoning, the ethical environment, application of ethical rules and guidelines to case problems, and a framework for ethical decision-making. The focus will be on the ethical environment within which professional accountants and businesses operate. The objective is to provide the student with an educational background in what constitutes ethical conduct in businesses and accounting.

ACCT 431 - Internship
Hours: 0-3
This course provides an opportunity for selected students to earn elective credits in accounting through supervised work experience with area business firms under the supervision of a faculty member. Prerequisites: Twelve hours of accounting and permission of the department head.

ACCT 433 - Internal Control Systems
Hours: 3
This course explores information systems that provide accounting and other information to make effective and efficient decisions. Emphasis is given to the interaction between the systems analyst, the financial accountant, the internal auditor, the external auditor, and other decision-makers. Overall data flow in systems is studied with an emphasis on flow and logic concepts and designing appropriate internal controls for these systems. Prerequisites: ACCT 2302 with a minimum of 55 sh credit.

ACCT 435 - International Accounting
Hours: 3
This course covers the basic concepts and technical issues in international accounting. A brief introduction to the international business dimension is provided along with an in-depth study of accounting in a multinational environment. Topics covered include international financial reporting standards (IFRS), currency translation issues, transfer pricing and comparative practices in financial reporting amongst various countries. Prerequisites: ACCT 322.

ACCT 437 - Government & Non-Profit Accoun
Hours: 3
A study of accounting principles and procedures as they apply to governmental units and to private non-profit organizations. Prerequisites: ACCT 322.

ACCT 439 - Advanced Income Tax Accounting
Hours: 3
A study of taxation of partnerships, corporations, estates, and trusts under current federal income tax laws. An emphasis will be on solving practical problems using tax research tools and software. Prerequisites: ACCT 340.

ACCT 442 - Corporate Taxation
Hours: 3
Corporate Taxation - Three semester hours The federal income taxation of corporations and their shareholders with emphasis on the creation of the corporation, establishment of its capital structure, operational alternatives, distribution to shareholders, stock dividends and redemptions, personal holding company, and accumulated earnings tax. Prerequisites: ACCT 340.

ACCT 461 - Fraud Examination
Hours: 3
This course is designed to provide an introduction to fraud examination and covers the principles and methodologies of detecting and deterring fraud using accounting, auditing, and investigative skills. Topics include skimming, larceny, misappropriations, fraudulent financial statements, interviewing witnesses and support for litigation. The objectives include understanding the principles and practices used by public accountants, internal auditors, and others used to examine financial and related information. Prerequisites: ACCT 427 with a minimum grade of C.

ACCT 489 - Independent Study
Hours: 1-4
Independent Study. One to four semester hours. Individualized instruction/research at an advanced level in a specialized content area under the direction of a faculty member. May be repeated when the topic varies. Prerequisite: Consent of department head.

ACCT 490 - H Honors Thesis
Hours: 3-6
Individualized instruction/research at an advanced level in a specialized content area under the direction of a faculty member.

ACCT 491 - H Honors Readings
Hours: 3
Individualized instruction/research at an advanced level in a specialized content area under the direction of a faculty member.

ACCT 497 - Special Topics
Hours: 0-4
Special Topics. Three semester hours. Organized class. May be repeated when topics vary

ACCT 499 - Internship in Accounting
Hours: 3
This course provides an opportunity for selected students to earn elective credits in accounting through supervised work experience with area business firms under the supervision of a faculty member. Prerequisites: Twelve hours of accounting and permission of the department head.

FIN 304 - Introduction to Business Finance
Hours: 3
Basic concepts of business finance with emphasis on global and ethical issues, total quality management, production of goods and services, and various laws and regulations that affect the financial environment in which the firm operates. Basic elements of business finance, the financial environment, financial institutions, security markets, interest rates, taxes, risk analysis, time value of money and valuation. Maximizing value of the firm using financial analysis and planning, working capital management, cost of capital and capital budgeting. Prerequisites: Acct 222; ECO 2301, 2302, MATH 1325.

FIN 312 - Money, Banking & Financial Markets
Hours: 3
The nature and evaluation of money and its role in determining the overall level of economic activity. The course also examines the role of banking, central banking, and monetary policy as they apply to financial instruments and institutions in the context of global financial markets. Prerequisites: ECO 2301, 2302, MATH 1325.

FIN 340 - Fundamentals of Real Estate
Hours: 3
The financial, social, legal and regulatory environment affecting real estate investing; the factors affecting the availability and sources of mortgage funds; tools used for market research and forecasting; applying processes of analysis for the various types of real estate investments.

FIN 385 - Principles of Risk & Insurance
Hours: 3
This insurance planning course looks at the basics of insurance and risk and their role as they relates to financial planning. The topics covered include annuities, disability, long-term care including social security, Medicare and Medicaid. It also includes types of life, health, automobile insurance plans. Prerequisites: FIN 304.

FIN 400 - Principles of Investments
Hours: 3
Principles of Investments. Three semester hours. (1) Introduction to the basic principles of investing in debt and equity securities which includes: the study of the behavior of securities markets; mechanics of security analysis and investing; economic affects on prices resulting from dynamic political, social and regulatory influences on the financial environment; and risks, such as those caused by influences of international changes in demographic diversity of the world's countries on domestic securities markets. Prerequisite: FIN 304.

FIN 404 - Advanced Financial Management
Hours: 3
Intermediate techniques of financial management. Emphasis on cash budgeting, capital budgeting, and financial impact of alternative financing methods in both short and long terms, financial engineering, and ethical and global issues with related demographic diversity effects. Prerequisites: FIN 304.

FIN 410 - Analysis of Financial Derivatives
Hours: 3
This course provides a broad introduction to the options, futures, swaps and interset rate options markets. These derivative securities play an integral part in managing risk for many progressive companies, portfolio managers, and sophisticated investors. Prerequisites: FIN 304 and FIN 400.

FIN 415 - Fixed Income
Hours: 3
This course introduces students to the fundamental principles, theories, and practices of fixed income pricing and valuation. It provides students with a rigorous analysis of the bonds international markets, fixed income trading strategies, advanced valuation methods of various fixed income instruments, and the different types of the risks involved. Prerequisites: FIN304, FIN400. Crosslisted with: FIN 515.

FIN 420 - Entrepreneurial Finance & Venture Capital
Hours: 3
The goal of this course is to help students understand the dynamics of the capital food chain within the context of the entrepreneurial ecosystem affecting the global economy. To this end, we explore various stages of venture capital investing such as seed, start-up, early, mid and later. Next, we introduce the venture capital model and the valuation aspects of entrepreneurial finance. There is a strong emphasis on modeling cash flows as the most critical component of venture capital decision making. The mechanics of venture capital financing in the form of term sheets, business plans and due diligence process are discussed with respect to deal structuring (the entrepreneur perspective) and deal evaluation (the venture capitalist perspective). Prerequisites: FIN 304 with a minimum grade of C. Crosslisted with: FIN 520.

FIN 428 - Bank Management and Financial Services
Hours: 3
This course will concentrate on Banking Entities based on bank size, bank regulations and regulators, asset/liability management of banks, including key performance indicators, and the role of Small Business Administration. Prerequisites: FIN 312.

FIN 429 - Financial Markets and Institutions
Hours: 3
This course examines the economic role of financial institutions and their relationship to money and capital markets. Prerequisite: FIN 304 or FIN 312.

FIN 430 - Principles of Financial Planning
Hours: 3
Advanced techniques of personal sector cash flow, asset and liability management, life cycle financial planning, investment management, tax planning, and retirement and estate planning. Prerequisites: FIN 304.

FIN 431 - Internship
Hours: 0-3
The goal of this course is to gain relevant work experience in the student's field of interest by developing specific work related skills to improve marketability upon graduation. Students will also build a "network" of professional contacts. Prerequisites: FIN 304 and FIN 400 or departmental approval.

FIN 434 - Risk, Insurance, and Estate Planning
Hours: 3
Insurance and estate planning for individuals, families, and small businesses, applies risk management principles to evaluate various insurance products, including life, disability, long-term care, health, homeowners, auto and liability. Prerequisites: FIN 430.

FIN 436 - Retirement Planning & Employee Benefits
Hours: 3
This course provides an introduction to retirement plans and employee benefits. The emphasis is on the decision making process of the individual in consultation with the financial planner. After a thorough review of retirement funding, this course discusses qualified pension plans, profit sharing plans and stock bonus plans as well as distributions from and administration of these plans. Other topics include IRAs, SEPs, 401(k), 403(b), and 457 Plans, Social Security, Deferred Compensation and Non-qualified Plans. Employee benefits are explored as both fringe and group benefits. Pre-requisite: FIN 430

FIN 438 - Comprehensive Financial Planning and Presentation
Hours: 3
This course will require students to utilize all of the elements of financial planning. The course will require students to use education planning, investment planning, estate planning, retirement planning, tax planning and insurance planning to generate a comprehensive client plan and presentation. The final product will be a written comprehensive financial plan and oral presentation of that plan. Prerequisites: FIN 400, FIN 430, and by department approval.

FIN 440 - Financial Statement Analysis & Valuation
Hours: 3
The goal of this course is to provide the analytical framework students need to scrutinize financial statements, whether they are (i) evaluating a company's stock price, (ii) determining valuations for a merger or acquisition, or (iii) calculating the value of a start-up company from the perspective of a venture capitalist. By understanding the dynamic nature of financial ratios and evaluating the trends in historical series, students will be able to interpret financial statements in today's volatile markets and uncertain economy, and allow them to get past the sometimes biased portrait of a company's performance. Moreover, the course reflects changes in the financial reporting landscape, including issues related to the financial crises of 2008-2009. Prerequisites: FIN 404 with a minimum grade of C.

FIN 444 - Lions Students Managed Fund
Hours: 3
The objective of this course is to provide students a unique learning experience through hands on management of a real money portfolio. Students will apply finance theories acquired to make investment decisions in the context of a U.S. large-cap core equity portfolio. Following a structured framework, students will research the macro-economy, assigned sectors and industries, identify and recommend specific stocks for the fund, as well as balance and monitor the portfolio performance. This course is particularly beneficial to students who aspire to have careers in fields such as equity research, asset / portfolio management, wealth management, investment banking, or private equity. Prerequisites: FIN304, FIN400.

FIN 450 - Financial Modeling
Hours: 3
This course is intended for students who wish to implement the concepts of finance studied in introductory and other finance courses using Microsoft Excel and other software programs. The course provides students with the opportunity to develop the skills needed to build financial models. The course primarily focuses on models used for valuation, capital budgeting, cost of capital and portfolio models. Prerequisites: FIN 304 and FIN 400.

FIN 460 - Fundamentals of Behavioral Finance
Hours: 3
The standard approach in finance theory is based on the assumption of rational and unemotional economic agents. However, the anomalies in the financial markets have shown evidence to the contrary. The course examines how the insights of behavioral finance complement the traditional finance paradigm and shed light on investors' trading patterns, the often anomalous behavior of asset prices, and various Wall Street institutions and practices impacting both firms and individual consumers. Prerequisites: FIN400. Crosslisted with: FIN 560.

FIN 471 - International Business Finance
Hours: 3
The goal of this course is to help students understand issues and questions which concern financial management of international corporations. The course introduces students to the international aspects of corporate finance, including such topics as the international monetary system, balance of payments, foreign exchange markets, international parity conditions, foreign exchange exposure and management, foreign direct investment, international venture capital and entrepreneurship, global financing, and international cost of capital and capital budgeting. The course will emphasize the link between theory and applications. Pre-requisite: FIN 304. Crosslisted with: FIN 571.

FIN 476 - Real Estate Investment and Valuation
Hours: 3
This course is a study of the major aspects of real estate finance and investment. Commercial properties will be emphasized. The course begins with an overview of the fundamentals of income-producing real estate and builds on these concepts as we consider the forces that influence the cyclical, fragmented and inherently local business of real estate investment. The course will expose students to current “real world” real estate finance and investment situations and people who shape them.

FIN 477 - Mortgage and Real Estate Finance
Hours: 3
In this course, the student is introduced to the principles and methods of financing real estate. The sources of funds, types, and contents of financing instruments, and the role of various financing institutions, both private and governmental, are covered in this course. The latest electronic technology is incorporated wherever possible.

FIN 489 - Independent Study
Hours: 3
Individualized instruction/research at an advanced level in a specialized content area under the direction of a faculty member. May be repeated when the topic varies. Prerequisites: Consent of department head.

FIN 490 - Honors Thesis
Hours: 3
Individualized instruction/research at an advanced level in a specialized content area under the direction of a faculty member

FIN 491 - H Ind Honors Readings
Hours: 3
Individualized instruction/research at an advanced level in a specialized content area under the direction of a faculty member.

FIN 497 - Special Topics
Hours: 1-4
Special Topics. One to four semester hours. Organized class. May be repeated when topics vary.