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.