Accounting Technology

ACCT 106 Financial Accounting (A, W, SP, SU, DL)

5 credits
ACCT 106 offers an introduction to accounting, emphasizing how general purpose financial statements communicate information about the business corporation’s performance and position for users external to management. Approximately one-third of the course emphasizes how the accountant processes and presents the information and includes exposure to recording transactions, adjusting balances, and preparing financial statements for service and merchandising firms according to established rules and procedures. The balance of the course examines major elements of the statements such as cash, receivables, inventory, long-lived assets, depreciation, current and long-term liabilities, and capital stock transactions. The Income Statement, Owner’s Equity Statement, Cash Flow Statement, and Balance Sheet are also covered. 
Lecture: 5 hours – Lab: 0 hours
Concurrent: ACCT 106 and ACCT 107 can be taken concurrently
Lab fee: $2.00

ACCT 107 Managerial Accounting (A, W, SP, SU,–DL)

5 credits
Course is a continuation of ACCT 106 with special emphasis on the uses of financial measurements, calculations, and reports used by an organization to make a variety of management decisions. Specific uses discussed are methods for costing of products and services, decision analysis, budgeting and control.
Lecture: 5 hours
Concurrent: ACCT 106 and ACCT 107 can be taken concurrently
Lab fee: $2.00

ACCT 108 Intermed. Preparedness  (A, W, SP, SU, DL)

4 credits
This is a follow-up course to ACCT 106 and ACCT 107 that develops the mechanical phase of theoretical concepts. This course is oriented toward the accounting major to enable the student to apply double entry accounting methods toward the daily maintenance of accounting records and the preparation of basic financial statements.
Lecture: 4 hours
Prerequisite: None
Lab fee: $2.00

ACCT 121 Data Processing for Accountants (DL)

4 credits
As applied to the accounting world, in-depth practice in the varied practical applications of Microsoft Excel electronic spreadsheet.
Lecture: 4 hours
Prerequisite: ACCT 106
Lab fee: $5.00

ACCT 126 Accounting Systems (A, W, SP, SU, DL)

4 credits
ACCT 126 studies current practices and computer technologies used to design, utilize, and manage accounting information systems.  Transaction process cycles, general ledgers, and subsidiary ledgers are analyzed.  Internal controls, information security, and fraud detection are also examined.  Students will prepare flowcharts and practice on accounting system software.
Lecture: 4 hours
Prerequisite: ACCT 106 and ACCT 107
Lab fee: $5.00

ACCT 131 Cost Estimating (On Demand)

4 credits
This course examines internal controls and their role in the prevention of fraud. This is a core course in the Bookkeeping Certificate program.
Lecture: 4 hours
Lab fee: $1.00

ACCT 211 Cost Accounting (SP, DL)

4 credits
ACCT 211 offers a study of the field of job order cost accounting; the cost cycle methods of handling materials, labor costs, and manufacturing overhead expenditures (controllable and uncontrollable); process cost accounting; byproducts and joint products; fundamental cost-volume-profit relationships (break-even analysis); flexible budgeting and standard costs.
Lecture: 4 hours
Prerequisite: ACCT 107
Lab fee: $2.00


ACCT 231 State and Local Taxation (SP, SU, DL)

4 credits
ACCT 232 covers individual income taxes, returns, income exemptions, deductions, gains and losses, rates, adjustments, and credits. Also explores problems of proprietorship, partnerships, corporations, inventories, depreciation accounting, installment and deferred sales treatment. Filing requirements, payments, refunds, claims, and tax planning techniques are discussed.  
Lecture: 4 hours
Prerequisite: ACCT 106
Lab fee: $5.00

ACCT 232 Federal Taxation I (A, SP, DL)

4 credits
ACCT 232 covers individual income taxes, returns, income exemptions, deductions, gains and losses, rates, adjustments. Also explores problems of proprietorship, partnerships, corporations, inventories, depreciation accounting, installment and deferred sales treatment. Filing requirements, payments, refunds, claims, and tax planning techniques are discussed.
Lecture: 4 hours
Prerequisite: ACCT 106
Lab fee: $5.00

ACCT 236 Federal Taxation II (W, DL)

4 credits
A continuation of ACCT 232, this course deals with nonliquidating distributions, accumulated earnings, and undistributed income. Sub-chapter S corporations, stock redemption and partial liquidations, corporate reorganization, and estate and gift taxation also are covered.
Lecture: 4 hours
Prerequisite: ACCT 232
Lab fee: $2.00

ACCT 239 Advanced Taxation  (A, DL)

4 credits
A continuation of ACCT 236, this course covers fiduciaries, trusts, estates, gifts, foreign corporations, and tax exempt entities.
Lecture: 4 hours
Prerequisite: ACCT 236
Lab fee: $3.00

ACCT 240 Tax Practice (A, DL)                                           
4 credits
An advanced tax course covering the administrative aspects of practice before the IRS including rules, penalties, procedures, and ethics for client representation as a CPA, EA, or general tax preparer.
Lecture:  4 hours
Prerequisite:  ACCT 236

ACCT 241 Auditing I: Principles (W, DL)                          
3 credits
This is a course concerned with the identification of professional qualifications and responsibilities of an auditor and study of auditing concepts utilized in the investigation and appraisal of economic information. Topics of study will include the role of the auditor in society, professional ethics, auditing standards, professional liability, audit objectives, relationship of risk and materiality to audit strategies, planning and accepting an engagement, an auditor’s concern with internal control and evidence gathering and analysis techniques for all audit cycles:  revenue, expenditure, personnel services, productive, investing, and financing and cash. Lecture:  3 hours
Prerequisite: ACCT 250 
Lab fee:  $3.00

ACCT 242 Auditing II: Applications (SP, DL)

3 credits
ACCT 242 is concerned with the practical application of professional qualifications and responsibilities of an auditor utilized in the investigation and appraisal of economic information. Topics of study include how to audit each of the following transaction cycles: revenue, expenditure, personnel services, productive, investing, and financing and cash. The audit report and other special reports will also be studied.
Lecture: 3 hours
Prerequisite: ACCT 241
Lab fee: $3.00

ACCT 243 Professional Standards and Ethics for Accountants (On Demand                  
1 credit
This course will provide the student with an understanding of the American Institute of Certified Public Accountants’ Code of Professional Conduct and Rules of Conduct.  Students will study real-world situations and follow the required rules to make ethical decisions.
Lecture:  1 hour 
Lab fee:  $1.00

ACCT 250 Intermediate Accounting I (A, W, SP, SU, DL)

4 credits
This course presents a continuation of accounting theory. Topics explored include an in-depth study of the accounting process and accounting records; the nature and content of accounting statements: balance sheet, income statement, and retained earnings statement; analysis of working capital; analysis and methods of valuation and statement presentation of the following items: cash and receivables, inventories and property, plant and equipment.
Lecture: 4 hours
Prerequisite: ACCT 108 with a “C” or better and placement into, or completion of, MATH 103
Lab fee: $1.00

ACCT 252 Intermediate Accounting II (A, SU, DL)

4 credits
This course offers a continuation of ACCT 251 including analysis and methods of valuation and statement presentation of the following items: current liabilities, contractual and contingent items, intangible assets, deferred charges and long-term liabilities, investments, leases, equity transactions, earnings per share, statement of cash flow.
Lecture: 4 hours
Prerequisite: ACCT 250 with a “C” or better
Lab fee: $1.00

ACCT 253 Intermediate Accounting III (A, W, DL)

4 credits
ACCT 253 is a continuation of ACCT 252 with emphasis on accounting for taxes, leases and current accounting issues.
Lecture: 4 hours
Prerequisite: ACCT 252
Lab Fee: $1.00

ACCT 258 Advanced Accounting (SP)

4 credits
ACCT 258 is the study of financial accounting theory and practice relating to accounting for business combinations, consolidated financial statements, partnerships, segment and interim reports, and foreign operations.
Lecture: 4 hours
Prerequisite: ACCT 253
Lab fee: $1.00

ACCT 266 Public Administration/Fund Accounting (SP, SU, DL)

4 credits
ACCT 266 deals with the principles and applications of fund accounting as it relates to state and local governments. It includes budgeting, accounting, reporting, and auditing for federal government, colleges, universities and hospitals.
Lecture: 4 hours
Prerequisite: ACCT 250

ACCT 269 Foundations of Accounting (DL)

5 credits
ACCT 269 is a survey course concerned with the foundations of both financial and managerial accounting. This course covers the accounting for assets, liabilities, and owner’s equity, financial statements and analysis, and managerial accounting. This course is not open to students with credit for ACCT 106 or ACCT 107. ACCT 269 is intended to meet the requirements of pre-MBA students.
Lecture: 5 hours
Prerequisite: None

ACCT 271 Accounting Practicum (A, W, SP, SU)

3 credits
ACCT 271 offers a structured employment situation in which the student is introduced into an actual accounting office. The student is expected to perform many of the accounting procedures studied in conjunction with their other classes (i.e., bank reconciliations, payroll, journal entries, etc.) and to gain relevant experience and a limited work record. Weekly supervision of the intern is used to solve any job-related problems and to attempt to develop a sense of responsibility and a professional attitude within the student/intern.
Lecture: 3 hours
Prerequisite: ACCT 250
Corequisite: ACCT 272

ACCT 272 Practicum Seminar (On Demand)

1 credit
ACCT 272 offers a practical work experience in which the student is expected to perform several operational auditing procedures (i.e., flowcharts, organization charts, analysis of existing internal control, recommendations, etc.) related to an accounting internship position. Emphasis is placed upon analyzing and further understanding the student’s working environment.
Lecture: 2 hour
Prerequisite: ACCT 250
Corequisite: ACCT 271

ACCT 275 Fraud Examination I (On Demand)

2 credits
This course is designed as: 
• An elective course for the accounting major.
• A useful course for business executives interested in acquiring additional information about fraud detection, investigation and prevention.
• An interesting course for individuals in need of related continuing education credit. (Please verify that this course qualifies for continuing education credit with your certifying organization.) Lecture:  2 hours 
Lab fee:  $2.00 

ACCT 276 Fraud Examination II (On Demand)

2 credits
This course is designed as:  • An elective course for the accounting major. • A useful course for business executives interested in acquiring additional information about fraud detection, investigation and prevention. • An interesting course for individuals in need of related continuing education credit. (Please verify that this course qualifies for continuing education credit with your certifying organization.) Lecture:  2 hours Prerequisite: ACCT 275 Lab fee:  $2.00

ACCT 277 Fraud and the Legal Environment (On Demand)

4 credits
This course provides an overview of the legal system as it relates to fraud and fraud examination. The topics covered include basic business law, civil court system, criminal law, and the criminal court system. Other topics covered are law enforcement agencies, burden of proof, subpoenas, search warrants, charges, arrests, working papers, reports, testimony, and the legal rights of suspects.
Lecture: 4 hours
Lab fee: $3.00

ACCT 278 Fraud and Investigative Procedures (On Demand)

4 credits
This course provides background information about fraud rationale from a social and behavioral science perspective. It also covers appropriate investigative procedures such as interviews of witnesses and suspects, and interrogations.
Lecture: 4 hours
Lab fee: $3.00

ACCT 281 Sarbanes Oxley Act I (On Demand)

2 credits
This course is designed as:
• An elective course for the accounting major.
• A useful course for business executives interested in acquiring additional information about the Sarbanes Oxley Act.
• An interesting course for individuals in need of related continuing education credit. (Please verify that this course qualifies for continuing education credit with your certifying organization.)
Lecture: 2 hours
Lab fee: $2.00

ACCT 282 Sarbanes Oxley Act II (On Demand)

This course is designed as:
• An elective course for the accounting major.
• A valuable course for business executives interested in acquiring additional information about the Sarbanes Oxley Act.
• An interesting course for individuals in need of related continuing education credit. (Please verify that this course qualifies for continuing education credit with your certifying organization.) Lecture: 2 hours
Prerequisite: ACCT 281 
Lab fee:  $2.00

ACCT 285 CPA Exam Preparation: Auditing and Attestation (On Demand)

3 credits
This course covers the accounting implications of business planning, measurement, information technology, legal entities, and economic concepts using the MDS method. Course presumes that student has background knowledge in this area such as would have been obtained through previous coursework in Economics, Cost Accounting, Information Systems, and the like.
Lecture: 3 hours
Lab fee: $350.00 (The lab fee includes all course materials and is nonrefundable after their distribution).

ACCT 286 CPA Exam Preparation: Business Environment (On Demand)

3 credits
This course covers the accounting implications of business planning measurement, information technology, legal entities, and economic concepts using the MDS method. Course presumes that student has background knowledge in this area such as would have been obtained through previous coursework in Economics, Cost Accounting, Information Systems, and the like.
Lecture: 3 hours
Lab fee: $350.00 (The lab fee includes all course materials and is nonrefundable after their distribution).

ACCT 287 CPA Exam Preparation: Financial Accounting and Reporting (On Demand)

3 credits
This course covers the accounting principles generally accepted in the United States (GAAP) that affect business organizations, not-for-profit organizations, and governmental entities using the MDS method. This course presumes that the student has background knowledge in this area as would have been obtained through previous coursework such as intermediate accounting.
Lecture:  3 hours
Lab fee: $350.00 (The lab fee includes all course materials and is nonrefundable after their distribution).

ACCT 288 CPA Exam Preparation: Regulation (On Demand)

(On Demand) 4 credits
This course covers the federal taxation, ethics, professional responsibilities, legal responsibilities, and business law using the MDS method. This course presumes that the student has background knowledge in this area such as would have been obtained through previous coursework in the areas of Federal Tax, Business Law, and Ethics.
Lecture: 4 hours
Lab fee: $450.00

ACCT 291 Internal Audit I (On Demand)

2 credits
This course is designed as:
• A core course in the proposed Certificate of Internal Audit program.
• An elective course for the accounting major.
• A useful course for business executives interested in acquiring additional information about fraud detection, investigation, and prevention.
• An interesting course for individuals in need of related continuing education credit. (Please verify that this course qualifies for continuing education credit with your certifying organization.)
Lecture: 2 hours
Lab fee: $450.00 (The lab fee includes all course materials and is nonrefundable after their distribution).

ACCT 292 Internal Audit II (On Demand)

2 credits
This course is designed as: 
• An elective course for the accounting major.
• An interesting course for individuals in need of related continuing education credit. (Please verify that this course qualifies for continuing education credit with your certifying organization.) Lecture:  2 hours
Prerequisite: ACCT 291 
Lab fee:  $2.00

ACCT 293 Operational Auditing (On Demand)

2 credits
This course is designed as: 
• An elective course for the accounting major.
• A useful course for business executives interested in acquiring additional information about fraud detection, investigation, and prevention.
• An interesting course for individuals in need of related continuing education credit. (Please verify that this course qualifies for continuing education credit with your certifying organization.) Lecture:  2 hours 
Lab fee:  $2.00

ACCT 294 Internal Audit: Special Topics (On Demand)

2 credits
This course is designed as: • An elective course for the accounting major. • An interesting course for individuals in need of related continuing education credit. (Please verify that this course qualifies for continuing education credit with your certifying organization.)
Lecture: 2 hours 
Lab fee:  $2.00

ACCT 295 – 299 Studies in Contemporary Accounting (On Demand)

1-5 credits
These are specially designed courses offering to meet the needs of the constantly changing accounting community and student population.
Prerequisite: Permission of Instructor