Prerequisite/Corequisite Key
| P = Course must be taken previously | C = Course must be taken concurrently | E = Course can be taken previously or concurrently |
| (RQ) = Required | (RM) = Recommended |
ACCT 210
Financial Accounting
3 credit hours
P: Math-132 or Math-135 or High School weighted GPA of 3.5 or higher
Financial accounting is an introduction to accounting principles and concepts, measurement of business income, and determination of financial positions. Emphasis is on the theory and practice of accounting cycles leading to the preparation of financial statements.
ACCT 211
Managerial Accounting
3 credit hours
P: Take ACCT-210
Managerial accounting is the field of accounting aimed at providing managers with financial information to help them make decisions and maintain effective control of their organizations. This course introduces the student to the internal accounting for business managers.
ACCT 220
Business Law I
3 credit hours
Business Law is the study of the fundamental concepts, principles and rules of laws that apply to business transactions. Primary attention is given to contract law and the Uniform Commercial Code as it relates to sales and commercial paper. The law governing agency will be covered. In addition, two or more of the following areas will be included in course coverage: Bankruptcy, Securities Regulation, Secured Transactions or Accountants' Legal Liability.
ACCT 301
Intermediate Accounting I
3 credit hours
P: ACCT-211
Intermediate Accounting I provides an in-depth study of the conceptual framework of accounting as it relates to recording, reporting, and disclosing financial information on the Balance Sheet, Income Statement, and Cash Flow Statement. Emphasis is placed on the accounting procedures for measuring, recording, and reporting Assets. Recent developments in accounting standards and practice are also covered.
ACCT 302
Intermediate Accounting II
3 credit hours
P: ACCT-301
A continuation of the in-depth study of financial accounting with a concentration on long-term assets, liabilities, and stockholders' equity. Other current issues in accounting will be addressed.
ACCT 312
Introduction to Taxation
3 credit hours
P: ACCT-211
Introduction to the theory of federal income tax law as it applies to individuals, including income recognition and expense deduction rules, property transactions, and tax credits. Students seeking credit must participate in a community service tax preparation service approved by the instructor, which requires at least 16 hours off-campus service during the student's concurrent or subsequent semester.
ACCT 321
Cost Accounting
3 credit hours
P:
BANA-250 or BANA-251
P:
ACCT-211
This course examines the concepts and procedures underlying the development of a cost accounting system for managerial decisions, control, and performance reporting.
ACCT 331
Accounting Information Systems
3 credit hours
P: ACCT-211
This course is a study of the concepts, nature, and objectives of accounting information systems. AIS integrates the students' knowledge of accounting with computer technology, management concerns, and quantitative reasoning. Students will be introduced to Sage50 (Peachtree) Accounting Software.
ACCT 332
Accounting Information Systems II: Data and Standards
3 credit hours
P: ACCT-331
AIS II extends the content of AIS I, focusing on key areas required for advanced technical knowledge of Information Systems. This course focuses in IT infrastructure, system availability, data management, and compliance. The course also examines regulatory requirements, industry standards, and frameworks such as COBIT, and COSO, alongside data governance and ethical considerations. content in this course is aligned to the ISC section of the CPA exam.
ACCT 333
Accounting Information Systems III: Security and Reporting
3 credit hours
P: ACCT-331
AIS III extends the content of AIS II, focusing on key areas required for advanced technical knowledge of Information Systems. Topics include: identifying and mitigating IT security threats, designing and testing controls, ensuring data confidentiality, and implementing effective incident response strategies. Students will address planning and reporting on Systems and Organizational Controls engagements. Content in the course is aligned to the ISC section of the CPA exam.
ACCT 341
Auditing
3 credit hours
P: ACCT-301
Auditing allows students to gain an understanding and familiarization of financial statement auditing and other value-added assurance and attestation services. Topics covered include: auditing theory and legal and ethical issues related to auditing, creating an auditing plan, analyzing audit risk, studying and assessing internal control, performing statistical samplings, and gathering audit evidence and preparing audit reports. Current issues in auditing will also be discussed.
ACCT 345
Financial Statement Analysis
3 credit hours
P: ACCT-301
This course provides students with the knowledge and tools necessary to analyze financial statements and assess the financial condition of businesses. Topics include the structure and content of financial statements, key financial ratios, trend and comparative analysis, cash flow analysis, and the interpretation of financial disclosures. Emphasis is placed on understanding the relationship between financial statements and decision-making by a variety of stakeholders.
ACCT 351
Advanced Accounting Issues
3 credit hours
P: ACCT-302
Advanced Accounting is the study of the concepts, nature objectives and reporting issues related to not-for-profit/governmental organizations and partnerships. Foreign currency transactions will be addressed. The equity method will be expanded to include consolidation theory and practices.
ACCT 362
Advanced Taxation
3 credit hours
P: ACCT-312
Advanced taxation provides students with a review of tax theory, introduction to tax research and planning as it relates to federal and multi-state income taxation for corporations and S-corporations and their shareholders. Tax issues related to partnerships/partners and trust/beneficiaries are also covered. Student research of tax issues, including court cases and IRS pronouncements is included.
ACCT 371
Governmental, Non-Profit, and Current Issues in Accounting
3 credit hours
P: ACCT-302
Financial accounting, transaction analysis, and recording within the context of governmental and non-profit accounting frameworks. These include general non-profits, educational institutions, and private health organizations. Other selected current issues in accounting are addressed, including accounting research, and SEC reporting.
ACCT 395
Cases in Accounting
3 credit hours
E:
ACCT-341
P:
ACCT-302, ACCT-312, BANA-350
The Accounting Capstone integrates knowledge from key accounting areas, including financial reporting, auditing, taxation, and data analytics. Students complete advanced cases, research memos, and a capstone project involving financial analysis, data tools, and professional communication. Emphasizing critical thinking and ethics, the course prepares students for real-world accounting challenges and professional success.
ACCT 399
Special Topics in Accounting
3 credit hours
C: ACCT-301
Course content will be adapted to meet student and faculty needs. Specific titles, prerequisites and content will vary. Course is repeatable with approval based on content of course.