Accounting

Our accounting program, ranked No. 4 in the country by College Factual, is renowned for educating professionals who play a crucial role in the success of their organizations. Our graduates are prepared to excel because they possess first-rate communication skills and understand a complete range of business functions.

Courses

Undergraduate Courses

This course is designed to serve the needs of both accounting majors and students of other disciplines. As an introductory course, students will understand how fundamental Generally Accepted Accounting Principles drive the creation of financial information. Additionally, common uses of financial information for performance evaluation by internal and external decision-makers will be explored.
3 Credit Hours

Prerequisites: ACG 203

This course is designed to serve the needs of both accounting majors and students of other business disciplines. Students will explore how accounting information is used internally by management to determine product/service cost; understand cost behavior; plan, evaluate, and control operations; and make business decisions.
3 Credit Hours

Prerequisites: Grade of "C" or higher in ACG 203 and junior standing

This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and other interested parties. The course emphasizes the conceptual development and application of reporting alternatives.
3 Credit Hours

Prerequisites: Grade of "C" or higher in ACG 301

This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and other interested parties. The course emphasizes topics such as pensions, leases, long-term debt, and stockholders' equity.
3 Credit Hours

Prerequisites: Grade of "C" or higher in ACG 204 or ACG 320 and junior standing

This course is designed to reinforce, amplify, and extend some of the management accounting concepts and techniques introduced in ACG 204, Principles of Managerial Accounting. The course provides a basic understanding of various concepts and techniques used to identify, collect, measure, classify, and report information that is useful to managers for: (1) determining the cost of products, customers, suppliers, and other relevant cost objects; (2) planning and controlling; (3) making continuous improvement; and (4) decision making.
3 Credit Hours

Prerequisites: Grade of "C" or higher in ACG 311 and MGT 200

This is an advanced management accounting course designed for those students who desire to expand their understanding of management accounting or financial management into the use of accounting information to create value in the organization. The course addresses recent innovations in management accounting including the balanced scorecard, strategy maps, strategic cost management for product and customer profitability analysis, lean manufacturing; quality costs, target costing, measuring and managing life-cycle costs, environmental costing, and the design and implementation of management control systems.
3 Credit Hours

Prerequisites: ACG 203 and Sophomore Standing

In this course, students will investigate how financial reporting develops differently across geographic boundaries. Students will learn how the use of financial accounting information by different groups causes the focus of financial accounting to differ. They will also learn how different accounting rules will result in significant differences in published financial reports. This course is a required course for International Business majors and may be taken by accounting concentrators as an open elective only.
3 Credit Hours

This course provides students with (1) an understanding of accounting information systems theory and practice, (2) the knowledge to take advantage of new information technologies such as database management systems, decision support systems, expert systems, and telecommunications, (3) the skills to integrate both financial and non-financial information into a corporate information systems schema, (4) an exposure to a wide range of business, accounting, and auditing software packages, (5) the knowledge to assess controls, and (6) an understanding of systems analysis and design.
3 Credit Hours

Prerequisites: Grade of "C" or higher in ACG 345

This course examines the causes and consequences of fraud as well as discusses the basic concepts and procedures involved in performing a fraud examination.
3 Credit Hours

Prerequisites: Grade of "C" or higher in ACG 203 and junior standing

In this course, accounting majors are introduced to topics in corporation taxation. Through problems and interpretation of tax law, students examine the taxation of corporations and their shareholders.
3 Credit Hours

Prerequisites: Grade of "C" or higher in ACG 203 and junior standing

This course examines the federal tax structure with an emphasis on the taxation of individuals. Topics covered in this course include income determination, exemptions, deductions, property transaction, and accounting methods. Tax planning opportunities are also explored.
3 Credit Hours

Prerequisites: Grade of "C" or higher in ACG 203 and junior standing

This course addresses the issues involved in personal financial planning. Topics covered include investment planning, retirement planning, estate tax planning, and income tax planning.
3 Credit Hours

Individually supervised employment in an area of accounting that involves application of accounting concepts. Students must work on average ten hours per week, meet periodically with a supervising professor, research related literature in the field of employment, and prepare a substantive report of the work experience. Limited to Juniors and Seniors. Approval of a supervising faculty member and the department chair are required.
3 Credit Hours

Prerequisites: Senior standing and a grade of "C" or higher in ACG 302 and ACG 345

This course presents the basic concepts and procedures associated with an audit of financial statements. Topics covered include auditors’ professional responsibilities, risk analysis, the nature of evidence, the relationship between risk and evidence, and the audit reporting process.
3 Credit Hours

Prerequisites: Senior standing and a grade of "C" or higher in ACG 302

This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and interested parties. The course emphasizes topics such as business combinations and consolidations.
3 Credit Hours

Prerequisites: Grade of "C" or higher in ACG 302

This course is an introduction to the accounting and financial reporting principles of state and local governments, colleges and universities, hospitals, and other not-for-profit organizations. Students develop an appreciation for the special accounting, budgeting, and reporting needs of these organizations.
3 Credit Hours

Prerequisites: Senior standing and a grade of "C" or higher in ACG 311

This course concentrates on the design and measurement of costs in different types of operating environments. The impact of the new manufacturing environment on cost accounting procedures will also be considered.
3 Credit Hours

Prerequisites: senior standing is required.

This course is designed to permit the student to pursue an area of accounting of interest and concern. The work will be performed under the supervision of a faculty member who will design the program of study and the requirements to be met by the student. This course must be approved by the department chair based on the agreed upon plan of study.
3 Credit Hours

Graduate Courses

The course is designed to allow an individual academic program to be tailored to fit the unique interests of a graduate student. At the initiation of the graduate student, the faculty member and student will develop an academic plan that is submitted to the College of Business Graduate Program office for final approval.
3 Credit Hours